Direct answer
Use this HICBC calculator to estimate how adjusted net income could affect Child Benefit. It shows the annual Child Benefit estimate, charge percentage, possible charge and amount remaining after the charge.
High Income Child Benefit Charge calculator
Estimate the High Income Child Benefit Charge from adjusted net income, number of children and annual Child Benefit amount.
How HICBC is worked out
Use this HICBC calculator to estimate how adjusted net income could affect Child Benefit. It shows the annual Child Benefit estimate, charge percentage, possible charge and amount remaining after the charge.
High Income Child Benefit Charge example
Family-finance outputs are estimates only. They are not benefits, tax, legal, payroll, accounting or financial advice.
Annual Child Benefit£2,337
Charge percentage50%
Estimated annual HICBC charge£1,169
Child Benefit after charge£1,169
| Income status | Inside the HICBC charge zone |
|---|---|
| Lower threshold | £60,000 |
| Full clawback threshold | £80,000 |
| Income over threshold | £10,000 |
- The charge is based on adjusted net income, not simply gross salary.
- It can apply if either the claimant or their partner exceeds the threshold.
- If both partners exceed the threshold, the person with the higher adjusted net income is responsible for the charge.
- Payment may be handled through Self Assessment or PAYE where HMRC supports that method.
Checks worth making on HICBC
Assumptions used here
| Tax/source year | 2026/27 |
|---|---|
| Region | England/Wales/Northern Ireland |
| Tax code basis | 1257L where the page uses PAYE defaults |
| Pension basis | No pension deduction unless this example says otherwise |
| Student loan basis | No student loan unless selected in this example |
Source and methodology context
| What is not decided here | PayBreakdown does not decide payroll correctness, lender approval, benefit entitlement or employer compliance, and does not give regulated financial, mortgage, debt, tax, payroll or legal advice. |
|---|
What the HICBC estimate assumes
The figures on this page use the values below. Open the calculator if your example salary differs.
Example salary£40,000 annual gross
Adjusted net income matters
The charge is based on adjusted net income, not simply gross salary. It can apply if the claimant or their partner is over the threshold, and the higher-income partner is normally responsible if both are above it.
- This page estimates the published charge formula from child count and adjusted net income.
- Optional pension salary-sacrifice reduction is a modelling input only, not a recommendation.
- It does not decide whether to claim Child Benefit or calculate a final HMRC liability.
Curated HICBC income examples
The HICBC examples use adjusted net income scenarios from the lower threshold through full clawback, with two children as the published-rate assumption.
- The charge can apply if the claimant or their partner is above the threshold.
- The examples do not decide whether someone should claim, opt out, repay, use PAYE or file Self Assessment.
- Pension or salary-sacrifice links are modelling context only, not recommendations.
How this page should be used
Use this HICBC calculator to estimate how adjusted net income could affect Child Benefit. It shows the annual Child Benefit estimate, charge percentage, possible charge and amount remaining after the charge. Read the result and assumptions first, then use the related calculators only when you need to change inputs or continue into a wider plan.
- Use the visible assumptions and caveats before relying on any estimate.
- Keep personal planning data in local workspace pages when you need saved figures.
- Use source and methodology links to understand where rules or rates come from.
Limits of the estimate
PayBreakdown is an informational calculator and household-finance modelling tool. It does not provide legal, tax, employment, payroll, benefits, lending, accounting or regulated financial advice.
Before acting on the result
Check whether the page uses a fixed scenario, a simple default, or your own local inputs. Fixed scenarios are useful for orientation, but personal decisions should use current payslips, bills, provider documents, official sources, and professional support where the decision is important.
What makes the estimate useful
A useful estimate shows the key inputs, the calculation area, the assumptions and the limits in the same place. If a page does not match the user situation exactly, use it to understand direction and sensitivity first, then move into the relevant calculator or local workspace to adjust the numbers.
Make the estimate your own
Use the visible result as a starting point, then change the assumptions that apply to your situation. For salary pages, that usually means tax year, region, tax code, pension method, student loan plan, bonus, overtime and salary-sacrifice settings. For borrowing, debt or budget pages, it means the real payment amount, term, interest rate, balance, bill timing, savings target and any expected income change. Keep the result separate from advice or approval decisions: PayBreakdown helps you model the numbers, while official sources, employer records, provider documents and professional support are still the right place for final checks. If a change is close to a threshold, rerun the calculation with a cautious higher-cost or lower-income scenario before relying on the result.
HICBC adjusted-income examples
Curated adjusted net income examples from the threshold to full clawback.
Related family and tax-cliff calculators
Check published rates, Personal Allowance taper and pension modelling context.
Related pages
5 pages in this set, each showing the calculation for a different figure.
Official sources
Income Tax rates and Personal AllowancesSalary sacrifice for employersGOV.UK Child Benefit rates and allowancesGOV.UK High Income Child Benefit Charge guidanceFrequently asked questions
What does the HICBC calculator estimate?
It estimates annual Child Benefit, the charge percentage, the possible annual charge and the remaining Child Benefit after the charge.
Is the High Income Child Benefit Charge based on gross salary?
No. It is based on adjusted net income, which can differ from gross salary because of pension contributions, Gift Aid, benefits, other income and deductions.
Can the charge apply because of my partner's income?
Yes. The charge can apply if either the claimant or their partner exceeds the threshold. This page is an estimate only and does not decide liability.
Can pension salary sacrifice affect the HICBC estimate?
A pension salary-sacrifice reduction can be modelled as an adjusted-income reduction here, but scheme availability, payroll treatment and wider effects need separate checks.
Last updated 2026-08-19. Estimates are for planning and should be checked against official records where the decision matters.