Generally, the person who receives the income pays the self-employment tax, so shifting the payments in this manner will allocate more of the tax to one person. However, this won't make a difference in your total tax outcome, as the self-employment tax rate is the same for each individual. If you file jointly, you combine both of your self-employment tax on one return, so shifting the tax from one person to the other has no impact on the total outcome.
The one exception would be if either of you individually exceeded the Social Security Wage Base (~$160,000 in 2023) in a combination of wages, guaranteed payments and other self-employment income. At that point, that individual would no longer accrue self-employment tax at the same rate.
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