See your weekly and annual Child Benefit, and calculate the High Income Child Benefit Charge if your income exceeds £60,000.
Your Children
£
Gross income minus personal pension contributions and Gift Aid. Not employer salary sacrifice.
£
Leave at 0 if single. The HICBC applies to the higher earner.
This calculator uses 2026/27 HMRC rates. Adjusted net income depends on your specific deductions — consult your P60, Self Assessment return or HMRC personal tax account for an exact figure. If the HICBC applies, you must register for Self Assessment. For guidance on your individual position, speak to HMRC or a qualified tax adviser.
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Child Benefit Rates 2026/27
Child
Weekly rate
Annual (52 weeks)
Eldest or only child
£26.05
£1,354.60
Each additional child
£17.25
£897.00
Child Benefit is paid every four weeks, usually into a bank account. The standard payment for one child is £104.20 every four weeks. Payments continue until the child turns 16, or until 20 if they stay in approved education or training (A-levels, Scottish Highers, NVQs up to level 3, or traineeships).
The High Income Child Benefit Charge
The High Income Child Benefit Charge (HICBC) is a tax charge that claws back Child Benefit when the highest earner in a household has adjusted net income above £60,000.
The charge is calculated as follows:
For every £200 of income above £60,000, you repay 1% of the total Child Benefit received that tax year.
At £80,000 adjusted net income, the charge equals 100% — you repay the full amount.
Above £80,000 the charge remains 100% (you cannot repay more than you received).
The charge is declared and paid through Self Assessment. If you or your partner earns above £60,000 and you receive Child Benefit, you must register for Self Assessment by 5 October following the end of the tax year.
Income above threshold: £68,000 − £60,000 = £8,000
Number of £200 units: 8,000 ÷ 200 = 40
HICBC charge: 40 × 1% × £2,251.60 = £900.64
Net Child Benefit received: £2,251.60 − £900.64 = £1,350.96/year
Adjusted Net Income — What Counts?
Adjusted net income is not the same as your gross salary. Key deductions that reduce your adjusted net income include:
Personal pension contributions paid to a personal or stakeholder pension (but not employer contributions made via salary sacrifice — those reduce your gross salary before PAYE)
Gift Aid donations — the grossed-up value (donation ÷ 0.8) is deducted
Trading losses carried back against income
If your gross salary is £68,000 but you contribute £10,000 per year to a personal pension, your adjusted net income is £58,000 — below the £60,000 threshold, and no HICBC applies.
Should You Opt Out of Child Benefit?
If both you and your partner earn above £80,000 and you don't intend to reduce income below that threshold, opting out avoids the administrative burden of Self Assessment. However, there are strong reasons to keep your claim active even if you opt out of receiving payments:
The person claiming (usually the primary carer) receives National Insurance credits for each week they claim while not working — these count towards the State Pension.
Your child automatically receives a National Insurance number at age 16 when a Child Benefit claim is in place.
If either partner's income later falls below £80,000, you can restart payments immediately.
You can opt out of receiving payments while keeping your NI credits by contacting HMRC — select "continue claiming but don't want payments" rather than cancelling the claim entirely.
Child Benefit FAQs
Child Benefit in 2026/27 is £26.05 per week for your eldest or only child and £17.25 per week for each additional child. For one child that is £1,354.60 per year; for two children it is £2,251.60 per year. Payments are made every four weeks — £104.20 per four-week period for one child.
The HICBC applies when the highest earner in your household has adjusted net income above £60,000. The charge starts at 1% of the Child Benefit for every £200 above £60,000 and reaches 100% at £80,000. If both you and your partner earn above £60,000, the charge is based on the higher income — not the combined income.
Adjusted net income is your gross income minus certain deductions including personal pension contributions (those paid gross to a personal pension — not salary sacrifice) and Gift Aid donations (grossed up). If you contribute to a workplace pension via net pay arrangements rather than salary sacrifice, those contributions also reduce your adjusted net income. Your adjusted net income may be significantly lower than your payslip salary.
Yes. Making pension contributions to a personal or stakeholder pension (or using net pay arrangement employer pension) directly reduces your adjusted net income. If your gross income is £72,000 and you contribute £14,000 to a personal pension (£11,200 net, £2,800 tax relief), your adjusted net income falls to £58,000 — below the £60,000 threshold, eliminating the HICBC entirely. Salary sacrifice pension arrangements also reduce income below the HICBC threshold since they reduce your gross salary before the HICBC calculation.
Claim online through your Government Gateway account at gov.uk/child-benefit, or complete form CH2 and send it with your child's original birth certificate by post. You can claim for a child from the day they are born and the payment starts from the date of claim (or up to 3 months earlier if you backdate the claim). HMRC usually processes claims within 3 weeks.
Child Benefit itself is not taxable income and does not affect your income tax, NI, pension tax relief calculations or Universal Credit entitlement. However, if you are subject to the High Income Child Benefit Charge, the charge is calculated and paid through Self Assessment as if it were a tax liability based on your adjusted net income.