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The Money CalculatorUK Tax & Finance Tools
Tax year 2026/27  ·  Bank of England base rate 3.75%

Two-earner household

The Child Benefit charge is worked out on each partner's income separately, never your combined total — so two £55k earners keep the lot while a single £110k earner loses all of it. This shows your household's real position and, because only the higher earner's pension can shrink the charge, exactly who should sacrifice and how much.

Your household

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Household take-home
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Household breakdown

Who should sacrifice?

Salary sacrifice assumed. The charge is assessed on the higher earner's adjusted net income; couples are treated as each having their own income and allowances. Pension money is normally locked until age 55 (57 from 2028). This is guidance, not financial advice.

Common questions

What is the High Income Child Benefit Charge?

If you or your partner has adjusted net income over £60,000, you repay some Child Benefit through a tax charge: 1% of the benefit for every £200 over £60,000, fully clawed back once income reaches £80,000.

Which partner does the charge apply to?

The higher earner pays it, even if the other partner claims the benefit. Two partners each earning £59,000 keep all of it; one partner earning £80,000 loses all of it. The calculator shows your household position.

Can a pension contribution avoid the charge?

Yes. Pension contributions reduce adjusted net income, so paying enough to get the higher earner below £60,000, or below £80,000, can restore some or all of the Child Benefit.

These results are estimates for general information only and are not financial advice. Check every figure yourself and seek appropriate advice from a qualified professional before making any decision. Read the full disclaimer.