Yes, employment and payment of personal income tax for a minimum of three years is a requirement for PR. There is a minimum salary requirement, too.
It is possible that the immigration officer may not know that you're not employed as an extension based upon marriage does not preclude employment.
Probably the main benefit of PR is not having to obtain an annual extension of stay and also having one's name in a blue tabien baan which serves of proof of residence for any and all things Thai.
The Camarata's Guide thread discusses PR in detail.
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