Crossword Genius

One maybe getting nearer to paying income tax? (6)

Ross

I believe the answer is:

earner

I'm a little stuck... Click here to teach me more about this clue!

'paying income tax?' is the definition.
Although both the answer and definition are singular nouns, I can't understand how they can define each other.

'one maybe getting nearer' is the wordplay.
'nearer' anagrams to 'EARNER'.
Though, I'm not clear how this is indicated.

'to' is the link.

Can you help me to learn more?

(Other definitions for earner that I've seen before include "One receives wages in return for labour" , "One in employment" , "A worker for money" , "Cash job" , "dubious money-making scheme" .)

I've seen this clue in the Evening Standard.
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