£100k Childcare Calculator

UK Childcare & £100k Tax Cliff Calculator

Estimate how your adjusted net income affects Child Benefit, Tax-Free Childcare, free childcare hours and the personal allowance taper.

Uses official GOV.UK and HMRC rules · Last checked 20 June 2026

Start calculatingGuidance only — not financial advice

1. Your details

Work out adjusted net income

Enter annual figures. Calculations run in your browser and are not stored.

Your income
Which income figure are you entering?

Do not deduct salary sacrifice or net-pay pension contributions twice. If your entered income is your P60 taxable pay, these may already be reflected.

Salary sacrifice and net-pay amounts are deducted here only when you select gross salary before salary sacrifice.
Show advanced income
Children and childcare

This section focuses on England’s Free Childcare for Working Parents scheme. Scotland, Wales and Northern Ireland have different childcare support systems.

Edge cases not covered
  • Self-employed income may need final tax-year figures.
  • Company benefits can affect adjusted net income.
  • Foreign income can affect adjusted net income.
  • Dividends, savings interest and rental income can affect adjusted net income.
  • Pension arrangements vary by payroll method.
  • Scottish Income Tax differs from England, Wales and Northern Ireland.
  • The calculator is guidance only, not financial advice.

Four thresholds worth knowing

These are separate individual-income tests. A couple’s incomes are not simply added together.

£60,000

HICBC starts

The charge uses adjusted net income and complete £200 steps above the threshold.

£80,000

Full HICBC

At £80,000 or more, the charge reaches 100% of the relevant Child Benefit.

£100,000

Three rules meet

The Personal Allowance begins to taper; childcare income tests block only when ANI is over £100,000.

£125,140

Allowance reaches zero

The standard £12,570 Personal Allowance has been fully withdrawn.

See the rules in context

Simple 2026/27 examples using 52 weekly Child Benefit rates. Real entitlement can depend on dates.

1

£65,000 · one child

£5,000 above the HICBC threshold means 25 complete £200 steps. On estimated Child Benefit of £1,406.60, the estimated charge is £351.65.

2

£79,000 · two children

£19,000 above the threshold means a 95% estimate. On £2,337.40 of estimated Child Benefit, the charge is about £2,220.53.

3

£105,000 · personal pension

A £4,000 net relief-at-source contribution grosses up to £5,000, producing estimated ANI of £100,000. That is at the childcare threshold, not over it.

At exactly £100,000: at threshold — check the official eligibility service.

Clear answers to awkward tax questions

Is £100,000 a hard cut-off for Tax-Free Childcare?

The official income condition blocks Tax-Free Childcare when either partner expects adjusted net income over £100,000 for the current tax year. Exactly £100,000 is not over the limit, but the official eligibility service should still be used because work, age, immigration and other rules also apply.

Does HICBC start at exactly £60,000?

The GOV.UK threshold wording is over £60,000. This estimator uses complete £200 steps: £60,000 and £60,001 both produce 0%, while £60,200 produces 1%. Full HICBC applies at £80,000 or more.

Can pension contributions reduce adjusted net income?

Some can. Relief-at-source personal contributions are grossed up, while gross contributions without relief are deducted at their gross value. Salary sacrifice and net-pay contributions must not be deducted twice if taxable pay already reflects them.

Why does the calculator ask which income figure I entered?

A P60 taxable-pay figure may already be lower because salary sacrifice or a net-pay pension was applied through payroll. A gross salary before sacrifice has not yet had that reduction. The choice controls whether the calculator deducts the payroll pension amount.

Does the free childcare result cover the whole UK?

No. The Free Childcare for Working Parents section focuses on England. Scotland, Wales and Northern Ireland have different childcare support systems. Tax and Child Benefit estimates are also subject to the rules that apply in your nation.

Is the Personal Allowance tax effect exact?

No. The displayed effect is a rough England, Wales and Northern Ireland estimate based on the allowance lost at 40%. It is not a complete Income Tax or take-home-pay calculation, and Scottish Income Tax bands differ.

Is my information saved?

No. The calculator runs in your browser and does not send or store the values you enter. Copying or printing a summary uses your own browser features.

Why might HMRC's result differ?

The annual Child Benefit figure uses weekly rates multiplied by 52, while exact entitlement can depend on dates and circumstances. Final taxable income, benefits, foreign income, pension method and other reliefs can also change adjusted net income.

Official sources

Last checked 20 June 2026