The charge, and the pension that removes it, by salary
The charge shown is for a family claiming Child Benefit for two children (£2,337 a year). The pension figure is the gross contribution that brings adjusted net income back to £60,000, which removes the charge in full for any number of children.
| Salary | Charge, two children | Pension to keep it | Take-home a year |
|---|---|---|---|
| £61,000 | £117 | £1,000 | £45,937 |
| £62,000 | £234 | £2,000 | £46,517 |
| £63,000 | £351 | £3,000 | £47,097 |
| £64,000 | £467 | £4,000 | £47,677 |
| £65,000 | £584 | £5,000 | £48,257 |
| £66,000 | £701 | £6,000 | £48,837 |
| £67,000 | £818 | £7,000 | £49,417 |
| £68,000 | £935 | £8,000 | £49,997 |
| £69,000 | £1,052 | £9,000 | £50,577 |
| £70,000 | £1,169 | £10,000 | £51,157 |
| £71,000 | £1,286 | £11,000 | £51,737 |
| £72,000 | £1,402 | £12,000 | £52,317 |
| £73,000 | £1,519 | £13,000 | £52,897 |
| £74,000 | £1,636 | £14,000 | £53,477 |
| £75,000 | £1,753 | £15,000 | £54,057 |
| £76,000 | £1,870 | £16,000 | £54,637 |
| £77,000 | £1,987 | £17,000 | £55,217 |
| £78,000 | £2,104 | £18,000 | £55,797 |
| £79,000 | £2,221 | £19,000 | £56,377 |
| £80,000 | £2,337 | £20,000 | £56,957 |
How the charge works
The High Income Child Benefit Charge is a tax charge on the higher earner in a household that claims Child Benefit, once their adjusted net income passes £60,000. It rises by 1% of the Child Benefit for every £200 above the threshold, reaching 100% at £80,000, at which point the whole benefit is clawed back. It is assessed on the higher earner alone, not on joint income.
Because a gross pension contribution reduces adjusted net income pound for pound, paying enough into a pension to bring income back to £60,000 removes the charge completely and earns income tax relief at the same time. The Child Benefit charge calculator works out your own figure, and the adjusted net income calculator shows what counts towards the threshold.