NHS Tax-Trap Checker: £60k, £80k and £100k

See whether the Child Benefit charge, the loss of your Personal Allowance or the childcare cliff apply to your NHS pay, with your pension already taken off, and what extra payroll pension would change.

Planning childcare as well? Try the NHS Childcare Cost Calculator.

Your income

Total pay before tax, including any regular overtime, bank work with the same employer or on-call payments you expect this tax year.

An AVC or added pension taken from your pay before income tax. Leave blank if none.

For example a car lease or Cycle to Work scheme. It lowers pay for tax, National Insurance and pension.

Savings interest, dividends or rental profit that counts towards adjusted net income. No National Insurance is applied to it.

Your family

Choose 0 if you do not claim or have stopped payments.

Their taxable income less pension contributions and Gift Aid. If your partner's is higher, the Child Benefit charge falls on them. Leave blank if you have no partner.

Your tax traps

Enter your gross pay to check the £60k, £80k and £100k lines

You will see your adjusted net income, whether the Child Benefit charge, the Personal Allowance taper or the childcare limit apply to you, and what extra pension through payroll would change.

Before you add pension

Check the Annual Allowance first

Extra pension has to fit inside your Annual Allowance. The Annual Allowance Calculator Pro works out your pension input amount, carry forward and any tapered allowance. It costs £19.99 for 6 months of access, one-off, and the free check on that page stays free. The free salary sacrifice pension impact calculator shows what a sacrifice does to your pension.

Assumptions

  • Tax year 2026/27, a full year in the same job, standard tax code, and pay from one employer for National Insurance.
  • Adjusted net income is pay less NHS Pension, extra payroll pension and salary sacrifice, plus any other taxable income you enter. Gift Aid and pensions with relief at source are not modelled.
  • Child Benefit uses the current gov.uk weekly rates over 52 weeks. The charge is approximated as 1% for every £200 over £60,000, rounded down to a whole percent.
  • You can opt to stop receiving Child Benefit and still keep the National Insurance credits, which avoids the charge. The charge can also be paid through Self Assessment or your tax code.
  • Childcare support lost at £100,000 is shown at the Tax-Free Childcare maximum of £2,000 a child. The value of 30 hours free childcare depends on your provider and is not included.
  • An estimate only. HMRC and a qualified adviser are the final word.

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Short answer

Three lines catch higher-paid NHS staff, all measured on adjusted net income, which is your taxable income less pension contributions taken before tax. The Child Benefit charge runs from £60,000 to £80,000, when all of the benefit is clawed back. Above £100,000 your tax-free Personal Allowance shrinks by £1 for every £2, and Tax-Free Childcare and 30 hours free childcare stop. Because NHS Pension comes off before tax, a gross salary of £72,000 gives adjusted net income of about £63,000. The checker works out yours, and what extra pension through payroll would change, for free.

⚠An estimate, not tax advice

Rules and thresholds are from gov.uk as at October 2026 and can change at a Budget. Extra pension must fit within your Annual Allowance and is locked away until you retire, so speak to an independent financial adviser before changing contributions.

The £60,000 Child Benefit charge for NHS staff

The High Income Child Benefit Charge applies when you or your partner is getting Child Benefit and the higher earner's adjusted net income is over £60,000. From the 2024 to 2025 tax year the charge is 1% of the Child Benefit for every £200 over the line, so it is fully clawed back at £80,000. Between the two, every extra £200 you earn costs a little more Child Benefit as well as tax. For a family with two children (about £2,337 a year in Child Benefit), the extra cost is roughly 12p on every extra pound of income in that band, on top of 40% tax and 2% National Insurance.

The charge is paid by the higher earner, even if your partner is the one receiving the benefit. You can pay it through your tax code or Self Assessment, or choose to stop receiving the benefit payments, while keeping the National Insurance credits.

Does NHS Pension reduce adjusted net income?

Yes. gov.uk explains that adjusted net income starts from taxable income and subtracts pension contributions made gross, through a net pay arrangement. NHS Pension contributions come off before tax, so they lower the figure that the £60,000, £100,000 and childcare tests look at. That is why a headline salary can sit above a line while adjusted net income does not. Using 2026/27 England top-of-band pay, NHS Pension in, two children and no other income:

Top of bandGross payAdjusted net incomeChild Benefit charge (2 children)Allowance lost
Band 7 £56,515 £50,468 None None
Band 8a £64,750 £57,822 None None
Band 8b £77,368 £67,697 38%, £888 None
Band 8c £91,609 £80,158 100%, £2,337 None
Band 8d £108,814 £95,212 100%, £2,337 None
Band 9 £129,783 £113,560 100%, £2,337 £6,780

Overtime, bank shifts, a second job and other taxable income all add to adjusted net income, so use the checker with your own totals. Our guide to the Annual Allowance tax charge explains the separate pension limit that matters once you pay more in.

The £100,000 Personal Allowance taper and the 60% band

Above £100,000 of adjusted net income your £12,570 Personal Allowance reduces by £1 for every £2 of income over the line, reaching nil at £125,140. In England, Wales and Northern Ireland the income in that band is taxed at 40%, and the allowance you lose is taxed as well, so the effective rate is 60%. Scotland uses its own bands, and the checker applies them if you choose Scotland.

The childcare cliff: Tax-Free Childcare and 30 hours

Tax-Free Childcare and 30 hours free childcare in England are not available if you or your partner has adjusted net income over £100,000, and the limit applies to each person. Tax-Free Childcare tops up your childcare payments by up to £2,000 a year per child. It is a cliff edge, so the cost of £1 over the line can be thousands. Our guide to Tax-Free Childcare for NHS staff explains the scheme.

What extra pension through payroll would do: a worked example

£72,000 gross with two children gives adjusted net income of about £63,000. The Child Benefit charge is 15% or £351 a year. Paying about £3,000 a year more into pension before tax brings adjusted net income to £60,000 and the charge to nil. Your cash is about £1,449 lower, not £3,000, because of the tax and Child Benefit you no longer pay, and £3,000 goes into your pension. That is a good outcome for some people and a poor one for others, since pension is locked until you retire and must fit your Annual Allowance. Our guide to NHS Pension AVCs explains the options.

How to use the result

  • ✓ Check adjusted net income against the three lines: £60,000, £100,000 and £125,140
  • ✓ If you are over a line, see how much extra pension would bring you under it and what it costs in cash
  • ✓ Check the extra pension fits inside your Annual Allowance, including carry forward, before you pay in
  • ✓ Look at stopping Child Benefit payments, or paying the charge through your tax code, if you stay over the line
  • ✓ Tell HMRC about a change in your income if you receive Tax-Free Childcare

Sources

gov.uk: Child Benefit tax charge, gov.uk: adjusted net income, gov.uk: Income Tax rates and Personal Allowances, gov.uk: Child Benefit rates and gov.uk: Tax-Free Childcare eligibility. See our editorial policy for how we check facts.

Why trust this checker

  • ✓ Thresholds, rates and the adjusted net income rule are taken from gov.uk pages, not from other calculators
  • ✓ Uses the same income tax, National Insurance, NHS Pension and student loan engine as our NHS Pay Calculator
  • ✓ Takes NHS Pension off before tax, which generic tools often miss
  • ✓ Warns you when extra pension could breach the Annual Allowance
  • ✓ Runs in your browser: your figures are not sent to a server
  • ✓ Updated October 2026

Related guides & tools

Annual Allowance Calculator

Check your pension input amount and carry forward before paying in.

NHS Pension AVCs Explained

Extra contributions and how they are taxed.

Salary Sacrifice Pension Impact Calculator

What a sacrifice does to your NHS pension.

Tax-Free Childcare for NHS Staff

The 20% top-up and the £100,000 limit.

NHS Childcare Cost Calculator

Childcare cost against take-home pay.

NHS Pay Calculator

Take-home pay for any band and point.

Frequently asked questions

At what income does the Child Benefit charge start? +
The High Income Child Benefit Charge starts when the higher earner in a couple has adjusted net income over £60,000 (from the 2024 to 2025 tax year), according to gov.uk. The charge is 1% of Child Benefit for every £200 over £60,000, so at £80,000 you pay all of it back. If both partners are over the threshold, whoever has the higher income is responsible for paying.
What counts as adjusted net income for an NHS employee? +
Adjusted net income is your total taxable income before the Personal Allowance, less certain reliefs such as pension contributions and Gift Aid, per gov.uk. For NHS staff, NHS Pension contributions come off pay before tax in a net pay arrangement, so they already reduce it. That means a salary a few thousand pounds over £60,000 can still leave you under the line. The checker applies the NHS Pension tier for your pay, and also lets you add extra payroll pension, salary sacrifice and other taxable income.
Does my NHS pension reduce my adjusted net income? +
Yes, if the contributions are taken from your pay before tax, which is how NHS Pension contributions work. gov.uk says contributions made gross through a net pay arrangement are deducted when working out net income. For example, £72,000 gross in the 2015 scheme comes down to adjusted net income of about £63,000 once the 12.5% contribution is taken off. Your payslip shows your actual contributions.
How does the £100,000 Personal Allowance taper work? +
Above £100,000 of adjusted net income your Personal Allowance reduces by £1 for every £2, and it reaches nil at £125,140 (gov.uk). That means the effective income tax rate on income in that band is 60% in England, Wales and Northern Ireland, because the extra income is taxed at 40% and the lost allowance is taxed too. The taper is applied automatically through the shared tax engine in this checker.
What is the childcare cliff at £100,000? +
Tax-Free Childcare and 30 hours free childcare in England are not available if you or your partner has adjusted net income over £100,000 for the tax year, and the limit applies to each person individually (gov.uk). It is a cliff edge, so £1 over loses the support. Tax-Free Childcare tops up to £2,000 a year per child, or £4,000 for a disabled child. This checker shows when you or your partner pass the line.
Would extra pension contributions or an AVC get me under the threshold? +
It can, because contributions taken from pay before tax reduce adjusted net income pound for pound. For £72,000 gross with two children, reaching £60,000 needs about £3,000 of extra pension a year, which costs roughly £1,449 in lower cash once tax and the Child Benefit charge are allowed for, while £3,000 goes into your pension. The extra pension must fit inside your Annual Allowance, so check that before paying in.
Can I avoid the Child Benefit charge by stopping Child Benefit? +
Yes. gov.uk says you can choose to stop receiving Child Benefit payments to avoid the charge. You remain registered for Child Benefit and still get National Insurance credits that count towards your State Pension even though you do not receive the payments. You can also keep receiving it and pay the charge through PAYE (your tax code) or Self Assessment. Which is better depends on how far over the line you are and whether you also want the credits.
Is salary sacrifice different from an AVC for these thresholds? +
Both lower the income that counts. Salary sacrifice reduces your gross pay itself, which also lowers National Insurance and your pensionable pay, so it can reduce the pension you build in the NHS scheme. An AVC taken from pay before tax reduces taxable pay but not National Insurance. Our salary sacrifice pension impact calculator shows what a sacrifice does to your NHS pension.
How much is Child Benefit worth? +
gov.uk currently shows £27.05 a week for the eldest or only child and £17.90 a week for each additional child. Over a year that is about £1,407 for one child and £2,337 for two. The charge takes the same percentage of whatever you receive, so a larger family loses more in cash at the same income.
Are NHS band 8 and 9 salaries over these limits? +
It depends on your pay, your pension and any other income. At 2026/27 England top-of-band pay, with NHS Pension deducted and two children, adjusted net income is about £50,468 at the top of Band 7 and £113,560 at the top of Band 9. Overtime, bank shifts, a partner's income, and other taxable income all change the picture, so enter your own figures.
Does this work for doctors and GPs? +
The pension tier and tax maths here suit anyone on payroll in the NHS Pension Scheme, so salaried doctors and resident doctors can use it by entering their annual gross pay. GP partners are self-employed, pay Class 4 National Insurance and have different pension mechanics, so this checker is not designed for partner profits. The income limits themselves are the same for everyone.