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Claiming the independent earner tax credit if you’re a salary or wage earner

Claiming through your salary or wages

The easiest and quickest way to claim the independent earner tax credit (IETC) is to use an ME or an ME SL tax code for your main source of income. This will reduce the amount of tax deducted from your pay.

Simply complete a Tax code declaration (IR330) with your correct tax code and give it to your employer in time for your first eligible pay period on or after 1 April 2009. For help choosing the correct tax code, use our work it out tax code decision tree.

Claiming on your personal tax summary

If you don’t use the ME or ME SL tax codes during the year, but are entitled to the IETC, you can still claim this in a personal tax summary (PTS).

A PTS is for salary and wage earners and shows your income and amount of tax paid for the year. These details are based on the employment, pension or benefit information provided to us each month by your employer.

Your PTS tells you if you've:

  • overpaid your tax and are due a refund, or
  • underpaid your tax and have tax to pay.

The IETC will be included in the calculations if you’re entitled to it.

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