Yes. An L-2 spouse is employment-authorized incident to status, and he may work for any employer. Children in L-2 status may study but are not employment-authorized.
This category treats spouses differently
The employment authorization comes from the status itself rather than from a separate application, and current policy treats the admission record as evidence of it. In practice an employer completing employment-verification paperwork will want documentation showing the category clearly, so the record should be checked on arrival and corrected if it is wrong. This is a meaningful difference between classifications: the same family with the principal in a professional classification instead would have a spouse who cannot work at all. Where a household depends on two incomes, that difference should be part of choosing the route rather than a discovery made afterwards, and it is one of the practical advantages of a transfer where a transfer is genuinely available.
Hypothetical example: A theatre-equipment manufacturer transfers its Canadian executive and the spouse has a signed offer from an unrelated United States employer. Before relocation, the family should preserve marriage records, passports, and the admission record that will evidence the spouse’s category. The practical decision is whether the spouse can start that separate job on the planned date, which depends on correct admission documentation rather than the principal’s approval notice alone. A check immediately after arrival avoids a payroll interruption caused by a mistaken class or expiry date.