Other income
Family & allowances
The charge falls on the higher earner. Salary-sacrifice or net-pay pension contributions lower your adjusted net income and can reduce — or remove — the charge.
Take-home pay: £2,288 per month, £27,460 per year, £528 per week.
Tax traps & opportunities
- Marriage Allowance: You could save up to £252 a year if your spouse or civil partner earns under £12,570 — set Marriage Allowance to “receive”.
Where your money goes
- Take-home pay£27,46078%
- Income tax£4,13612%
- National Insurance£1,6545%
- Pension£1,7505%
Full breakdown
| Gross salary | £35,000.00 |
| Salary sacrifice pension | −£1,750.00 |
| Taxable pay after pension | £33,250.00 |
| Personal allowance | −£12,570.00 |
| Income subject to tax | £20,680.00 |
| Basic rate at 20% | £4,136.00 |
| Income tax | −£4,136.00 |
| National Insurance | −£1,654.40 |
| Net pay (annual) | £27,459.60 |
| Net pay (monthly) | £2,288.30 |
Child Benefit
| Child Benefit received (1 child) | £1,406.60 |
| Who is likely liable? | Nobody |
| Child Benefit kept | £1,406.60 |
Neither of you has an adjusted net income over £60,000, so no High Income Child Benefit Charge applies.
Take-home at other salaries
| Salary | Tax + NI | Per year | CB charge | CB kept |
|---|---|---|---|---|
| £20,000 | £1,800 | £17,200 | — | £1,407 |
| £25,000 | £3,130 | £20,620 | — | £1,407 |
| £30,000 | £4,460 | £24,040 | — | £1,407 |
| £35,000 · you | £5,790 | £27,460 | — | £1,407 |
| £40,000 | £7,120 | £30,880 | — | £1,407 |
| £45,000 | £8,450 | £34,300 | — | £1,407 |
| £50,000 | £9,780 | £37,720 | — | £1,407 |
| £60,000 | £13,383 | £43,617 | — | £1,407 |
| £70,000 | £17,373 | £49,127 | −£450 | £956 |
| £80,000 | £21,363 | £54,637 | −£1,125 | £281 |
| £100,000 | £29,343 | £65,657 | −£1,407 | £0 |
Explore the full UK Salary After Tax Report to compare £15k-£150k, Scotland and the rest of the UK.
Child Benefit charge (CB charge) and the amount you keep (CB kept) at each salary, assuming you are the higher earner and 1 child — showing the £60,000–£80,000 taper. Uses your 2026/27 settings.
What salary do I need?
To take home £2,500/month you would need a gross salary of about £38,714/year (£3,226/month gross), using your current tax code, region, pension and student-loan settings.
Compared with other tax years
| Tax year | Take-home / year | Per month |
|---|---|---|
| 2024/25 | £27,460 | £2,288 |
| 2025/26 | £27,460 | £2,288 |
| 2026/27 · selected | £27,460 | £2,288 |
Your take-home is unchanged from 2025/26. The Personal Allowance and tax bands are frozen, so as pay rises with inflation a bigger share goes to tax — a stealth tax known as fiscal drag.
Frequently asked questions
At what income do you start paying back Child Benefit?
The High Income Child Benefit Charge starts when the higher earner has an adjusted net income over £60,000. Between £60,000 and £80,000 you pay back 1% of your Child Benefit for every £200 of income over the threshold. At £80,000 or more the whole benefit is clawed back.
Is the Child Benefit charge based on household income?
No. The charge is based on the adjusted net income of the higher earner, not combined household income. A couple each earning £59,000 (£118,000 together) pays nothing, while a single earner on £70,000 pays the charge. The person with the higher income is liable.
How can pension contributions reduce the Child Benefit charge?
The charge uses adjusted net income, which is reduced by pension contributions. Paying into a pension by salary sacrifice or claiming relief on personal contributions lowers your adjusted net income, so it can reduce — or completely remove — the charge if it brings you below £60,000.
How much is Child Benefit in 2026/27?
For 2026/27 Child Benefit is £27.05 a week for the eldest or only child and £17.90 a week for each additional child — about £1,407 a year for one child and £2,337 for two.
Should I stop claiming Child Benefit if I earn over £80,000?
You can keep claiming and pay the charge, or opt out of payments but still register. Registering protects your State Pension National Insurance credits and gives your child a National Insurance number automatically, so most people register even when the full benefit is clawed back.
Related guides
Sources — official UK figures
- HMRC — Income Tax rates and allowances ↗
- gov.uk — Scottish Income Tax rates ↗
- HMRC — National Insurance rates ↗
- Student Loans Company — repayment thresholds ↗
- GOV.UK — Child Benefit rates ↗
- GOV.UK — High Income Child Benefit Charge ↗
Last reviewed June 2026 against official rates · How we calculate →
Results are for illustrative purposes only and assume a single employment. For personalised tax advice, consult a qualified accountant or HMRC directly.
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