NARIC and tier 2 sponsorship

Hello,
My spouse current employer wish to sponsor her tier 2 visa. They are in process of getting license for the same.
Can someone advise what documents will be required from her to get this done which she can prepare in advance and employer is also not sure as they are in process of getting licenses first.
Is NARIC or IELTS required?
Her current salary is 27K does they need to increase her salary as well ?

Thanks

any suggestions ?

Suggest you read the Tier 2 guidance.....
A few basics - without a lot more information about the job such as SOC no one can answer your question on salary.
It is also unlikely that given the circumstances you describe that a fair and open RLMT has been conducted which probably suggests the employer is in danger of not getting a licence in the first place...