The employee credit can't be moved to your spouse

Each spouse's employee credit can only be used against their own pay.

The employee (PAYE) credit, €2,000 in 2026, belongs to the person whose pay earns it. If one spouse doesn't work, the other can't use an employee credit for them. The personal credit is different: a couple taxed jointly shares €4,000.

Terms: Employee tax credit · Personal tax credit

All topics for couples · General information, not tax advice.