HICBC Calculator 2026/27: Child Benefit Repayment £60k-£80k
HICBC 2026/27: 1% of Child Benefit per £200 of income over £60,000, all of it at £80,000. Tables for 1-4 children, plus pension and Gift Aid routes.
Key 2026/27 HICBC rules
£60,000 or less
No HICBC
Keep all the Child Benefit. No charge to pay.
£60,000-£80,000
Partial charge
1% of Child Benefit per £200 over £60,000. Paid through PAYE or Self Assessment.
£80,000 and above
Full charge
The charge equals the Child Benefit received. Opting out of payments keeps the NI credits.
Thresholds per GOV.UK: High Income Child Benefit Charge. Adjusted net income is per person, not per household.
2026/27 Child Benefit weekly rates
| Number of children | Weekly rate | Annual (52 weeks) |
|---|---|---|
| 1 child | £27.05 | £1,406.60 |
| 2 children | £44.95 | £2,337.40 |
| 3 children | £62.85 | £3,268.20 |
| 4 children | £80.75 | £4,199.00 |
| 5 children | £98.65 | £5,129.80 |
Rates: £27.05 a week for the eldest or only child, £17.90 a week for each additional child (per GOV.UK: Child Benefit rates). Usually paid every 4 weeks, or weekly for single parents and people getting certain other benefits.
HICBC matrix - 1 to 4 children, income £55k - £90k
Each cell shows: HICBC payable (top) / Net Child Benefit after the charge (bottom). Assumes Child Benefit was paid for the full tax year (52 weeks) and applies the 1%-per-£200 steps.
| Adjusted net income | 1 child | 2 children | 3 children | 4 children |
|---|---|---|---|---|
| £55,000 | HICBC £0 Net £1,407 | HICBC £0 Net £2,337 | HICBC £0 Net £3,268 | HICBC £0 Net £4,199 |
| £60,000 | HICBC £0 Net £1,407 | HICBC £0 Net £2,337 | HICBC £0 Net £3,268 | HICBC £0 Net £4,199 |
| £65,000 | HICBC £351 Net £1,056 | HICBC £584 Net £1,753 | HICBC £817 Net £2,451 | HICBC £1,049 Net £3,150 |
| £70,000 | HICBC £703 Net £704 | HICBC £1,168 Net £1,169 | HICBC £1,634 Net £1,634 | HICBC £2,099 Net £2,100 |
| £75,000 | HICBC £1,054 Net £353 | HICBC £1,752 Net £585 | HICBC £2,451 Net £817 | HICBC £3,149 Net £1,050 |
| £80,000 | HICBC £1,406 Net £1 | HICBC £2,337 Net £0 | HICBC £3,268 Net £0 | HICBC £4,199 Net £0 |
| £90,000 | HICBC £1,406 Net £1 | HICBC £2,337 Net £0 | HICBC £3,268 Net £0 | HICBC £4,199 Net £0 |
What counts as "adjusted net income"?
Total taxable income before any Personal Allowances, less certain reliefs. The same measure decides the High Income Child Benefit Charge and the Personal Allowance reduction over £100,000 (per GOV.UK: adjusted net income).
Included
- Employment income, including benefits in kind
- Self-employed profits
- Most pensions, including the State Pension
- Savings interest and dividends, including amounts covered by the Personal Savings Allowance or dividend allowance
- Some rental income and some state benefits
- Income from a trust, and foreign income
Taken off
- Trading losses (and property loss relief)
- Pension contributions paid gross, without tax relief
- Relief-at-source pension contributions, grossed up (£1.25 per £1 paid)
- Gift Aid donations, grossed up (£1.25 per £1 given)
Salary sacrifice works differently: the sacrificed salary is never paid to you, so it is not in taxable income at all, and it saves employee NI as well as Income Tax.
Pension contributions and the charge
Inside the £60,000-£80,000 band each extra £1 of adjusted net income adds to the charge, so each £1 of pension contribution that reduces it also reduces the charge. The table shows the charge as a marginal rate, and the combined rate for an employee in England, Wales or Northern Ireland paying 40% Income Tax and 2% NI. Scottish taxpayers in this band pay a different Income Tax rate.
| Children | Annual Child Benefit | HICBC as a marginal rate | Combined with 42% tax and NI |
|---|---|---|---|
| 1 | £1,407 | 7% | 49% |
| 2 | £2,337 | 11.7% | 53.7% |
| 3 | £3,268 | 16.3% | 58.3% |
| 4 | £4,199 | 21% | 63% |
Example: a £70,000 employee with 3 children pays a charge of £1,634.00. A £10,000 gross pension contribution brings adjusted net income to £60,000 and the charge to zero. Through salary sacrifice the contribution reduces take-home pay by £5,800 (Income Tax and NI saved), so after the charge saved the net cost is about £4,166. Through a relief-at-source scheme, with higher-rate relief claimed through Self Assessment, the cost is £6,000, or about £4,366 after the charge saved.
Claim and opt out: protecting NI credits
If your adjusted net income is £80,000 or more, the charge takes back all the Child Benefit, but there is still a reason to register the claim. A parent awarded Child Benefit for a child under 12 is credited with a Class 3 National Insurance contribution for each week (SSCBA 1992 s.23A), and the credits count towards State Pension qualifying years. GOV.UK says you get the credits even if you opt out of the payments.
You can opt out online, with an online form, or by contacting the Child Benefit Office. You receive no payments and pay no charge for the period after payments stop. The full new State Pension needs 35 qualifying years (Pensions Act 2014 s.2), and each year is worth 1/35 of the full rate: about £359 a year at the 2026/27 rate of £241.30 a week, for someone whose whole record falls under the new State Pension.
A claim can be backdated only 3 months. A missing year in the past 6 years can usually be filled with voluntary Class 3 contributions at £18.40 a week in 2026/27 (£956.80 a year, per GOV.UK), so registering costs nothing and the alternative does.
Related calculators and guides
- HICBC calculator - work out the charge on your own income.
- HICBC explained guide - how the charge works.
- Higher-rate tax 40% guide - the £50,270 point where higher-rate tax starts.
- £100k tax trap - the Personal Allowance taper above £100,000.
- Salary sacrifice pension 2026/27 - reduces salary, so it reduces adjusted net income and NI.
- Max pension contribution calculator - annual allowance and carry-forward.
- Tax-Free Childcare calculator - the government top-up for working parents.
- Universal Credit calculator - Universal Credit and the benefit cap.
Frequently asked questions
Who has to pay the High Income Child Benefit Charge in 2026/27?
You may have to pay it if you or your partner gets Child Benefit and at least one of you has adjusted net income over £60,000. If both of you are over the threshold, the partner with the higher income pays. It is based on each person's own income, not combined household income: a couple on £55,000 each pays nothing, while a single earner on £75,000 with a partner who does not work pays 75% of the family's Child Benefit back. The charge can also apply if someone else gets Child Benefit for a child living with you and you contribute at least an equal amount towards the child's upkeep. "Partner" means someone you are not permanently separated from and are married to, in a civil partnership with, or living with as if you were (per GOV.UK).
How much is Child Benefit in 2026/27?
£27.05 a week for the eldest or only child and £17.90 a week for each additional child (2025/26: £26.05 and £17.25). Over 52 weeks that is £1,406.60 for 1 child, £2,337.40 for 2, £3,268.20 for 3 and £4,199.00 for 4. It is usually paid every 4 weeks, or weekly if you are a single parent or get certain other benefits such as Universal Credit. Children under 16 qualify, and under-20s who stay in approved education or training.
What is "adjusted net income" for HICBC purposes?
Adjusted net income is your total taxable income before any Personal Allowances, less certain reliefs. Taxable income includes employment income and benefits in kind, self-employed profits, most pensions, savings interest and dividends (including amounts covered by the Personal Savings Allowance or dividend allowance) and some rental income. You then take off trading losses, pension contributions paid gross, the grossed-up amount of relief-at-source pension contributions (£1.25 for every £1 paid) and the grossed-up amount of Gift Aid donations (£1.25 for every £1 given). Salary sacrifice reduces your salary itself, so it is never in taxable income to begin with. See GOV.UK: adjusted net income.
How does the HICBC taper work exactly?
You pay back 1% of your Child Benefit for every £200 of adjusted net income over £60,000, and all of it once income reaches £80,000. At £65,000 that is 25%; at £70,000, 50%. For a family with 2 children (£2,337.40 a year) at £70,000 the charge is £1,168.00. Each £200 step costs 1% of the year's Child Benefit, so for 3 children the charge adds about 16.3% to the marginal rate. For an employee in England, Wales or Northern Ireland paying 40% Income Tax and 2% NI in this band, that makes about 58.3% in total.
Should I just not claim Child Benefit if I will pay HICBC?
GOV.UK's guidance is to claim and then choose: either get the payments and pay the charge, or opt out of payments and pay no charge. Either way you stay registered, which gives the parent a Class 3 National Insurance credit for each week they are awarded Child Benefit for a child under 12 (SSCBA 1992 s.23A), and gets your child a National Insurance number automatically before they turn 16. A qualifying year adds 1/35 of the full new State Pension (Pensions Act 2014 s.3), about £359 a year at the 2026/27 rate of £241.30 a week, for someone whose whole record falls under the new State Pension. A claim can be backdated only 3 months.
How can pension contributions reduce HICBC?
Pension contributions reduce adjusted net income, so bringing it down to £60,000 removes the charge. Example: salary £75,000, 2 children, no pension. The charge is £1,752.00 of £2,337.40 Child Benefit. A gross personal contribution of £15,000 into a relief-at-source scheme brings adjusted net income to £60,000 and the charge to zero. You pay £12,000 in (the provider claims the basic-rate relief) and reclaim £3,000 higher-rate relief through Self Assessment, so the net cost is £9,000 before the £1,752.00 charge saved. Relief at source does not reduce NI. Through salary sacrifice the same £15,000 would also save 2% NI: net cost £8,700 before the charge saved. Rates are for a taxpayer in England, Wales or Northern Ireland.
My partner earns more - does this affect me?
If both of you have adjusted net income over £60,000, the partner with the higher income pays the charge, whichever of you gets the Child Benefit. If only your partner is over the threshold, your partner pays it. So if you claim and earn £30,000 and your partner earns £75,000, your partner is liable. You can write to HMRC to ask whether your partner or ex-partner gets Child Benefit or has a higher income than you: HMRC answers yes or no only, and only if you live together or separated within the tax year you are asking about.
When and how do I pay HICBC?
There are two routes. You can pay through PAYE (your tax code) if you do not need to file a tax return for another reason and it is on or before 31 January after the tax year concerned; HMRC then sends the new tax code to you and your employer. Otherwise you pay through Self Assessment: if you do not usually file a return, register by 5 October after the end of the tax year. GOV.UK warns you may get a penalty if you need to pay through Self Assessment and do not register, or do not declare the Child Benefit on your return.
Can I backdate a Child Benefit claim?
Only up to 3 months from the date you claim. The parent's National Insurance credit depends on being awarded Child Benefit for the week (SSCBA 1992 s.23A(3)(a)), so a late claim can leave gaps. Gaps in the past 6 years can usually be filled with voluntary Class 3 contributions at £18.40 a week in 2026/27 (£956.80 for a full year). A grandparent or other family member who cares for a child under 12 can apply for Specified Adult Childcare credits if the parent gets Child Benefit and agrees to transfer the credits.
What changed with HICBC in April 2024?
From the 2024 to 2025 tax year the threshold rose from £50,000 to £60,000, and the charge became 1% for every £200 over it instead of 1% for every £100, so it now runs out at £80,000 instead of £60,000. Someone with adjusted net income of £55,000 paid back 50% of their Child Benefit under the 2023/24 rules and pays nothing now; at £75,000 it was 100% and is now 75%. The charge is still assessed on each partner's individual income.
I have step-children or foster children - do I qualify?
You normally qualify for a child you are responsible for: one you live with, or one you pay at least the amount of Child Benefit towards looking after. A step-child who lives with you counts. Foster carers get Child Benefit as long as the local council is not paying anything towards the child's accommodation or maintenance. For an adopted child you can claim as soon as the child comes to live with you. Only one person can get Child Benefit for a child; if two people are responsible, they agree between themselves, and if they cannot, HMRC decides.
How does Child Benefit interact with Universal Credit and the benefit cap?
Child Benefit is not means-tested: the High Income Child Benefit Charge is the only income-related clawback. It is one of the benefits counted towards the benefit cap, so a family subject to the cap can see its Universal Credit reduced. Tax credits ended on 5 April 2025, so there are no longer families receiving Child Tax Credit or Working Tax Credit alongside it. See our Universal Credit calculator.