Simple Salary / Child Benefit charge calculator
Child Benefit charge calculator
If you or your partner earn over £60,000, some or all of your Child Benefit is clawed back through the High Income Child Benefit Charge. See how much you keep, and what a pension contribution would save.
What is the High Income Child Benefit Charge?
A tax charge that claws back Child Benefit when the higher earner in a household has adjusted net income over £60,000. It is 1% of the Child Benefit for every £200 over that, so all of it is repaid at £80,000. It is based on the higher earner alone, not the couple's combined income.
How much is Child Benefit?
£27.05 a week for the eldest or only child and £17.90 a week for each other child, which is £1,406.60 a year for one child and £2,337.40 for two.
How do I pay the charge?
Either through PAYE, by registering with HMRC so it is collected through your tax code, or through a Self Assessment tax return. If you earn over £80,000 you can instead opt out of receiving payments while still claiming, which protects the National Insurance credits that count towards the State Pension for the parent at home.
Can pension contributions reduce the charge?
Yes. Pension contributions and Gift Aid reduce adjusted net income. Someone on £70,000 who pays £10,000 into a pension has adjusted net income of £60,000 and no charge at all.
Rates last checked against gov.uk on 13 October 2026.
Sources
Please note
Estimates only. The charge is worked out on the tax year as a whole from your Self Assessment or PAYE figures.