Guides · Childcare money · High Income Child Benefit Charge
Does maternity leave stop the High Income Child Benefit Charge?
Is the charge month-by-month while I am on leave?
No. GOV.UK says you or your partner will not have to pay the tax charge if individual adjusted net income for the whole of a tax year is below the threshold. The test is the year from 6 April to 5 April, not the months you were on Statutory Maternity Pay.
The adjusted net income guide is the same one used for the High Income Child Benefit Charge: total taxable income before Personal Allowances, minus certain reliefs such as Gift Aid and some pension contributions. A pay-cut after return to work is folded into that annual total. It does not restart the clock at the new salary.
LITRG’s move-in examples make the same full-year point: income for the charge is always the entire tax year, even when only some weeks of Child Benefit go into the calculation. Maternity leave is a different story, but the income rule is the same shape.
Does Statutory Maternity Pay count toward adjusted net income?
Statutory Maternity Pay is taxable. The GOV.UK maternity pay page says SMP is paid in the same way as your wages and that tax and National Insurance will be deducted. Taxable employment income is in the adjusted-net-income add-up, including benefits from your job.
Swipe sideways for the full table
| Item | 2026–27 official figure | Why it matters for HICBC |
|---|---|---|
| SMP first 6 weeks | 90% of average weekly earnings | Still taxable pay in the tax year it is paid |
| SMP weeks 7–39 | £194.32 a week, or 90% of average weekly earnings if lower | Same — tax is deducted |
| HICBC starts | Adjusted net income over £60,000 | Whole-year total, including SMP |
| HICBC full charge | Adjusted net income of £80,000 or more | Charge equals the Child Benefit used in the calculation |
| Child Benefit (eldest / other) | £27.05 / £17.90 a week | The payment the charge is calculated on |
This page does not invent a Maternity Allowance treatment. If your maternity pay is not SMP, read the award letter and the adjusted-net-income list rather than assuming it behaves like wages.
How do I work out HICBC across a maternity-leave tax year?
- Add taxable income for the whole tax year Include salary before leave, Statutory Maternity Pay, taxable job benefits, savings interest and dividends. The adjusted-net-income page lists what goes in.
- Take off the reliefs that page allows Gift Aid is taken off as the grossed-up amount (£1 donated reduces the figure by £1.25 on GOV.UK’s worked method). Pension contributions have their own gross-up rules on the same page.
- Compare the result with £60,000 and £80,000 Those are the bands GOV.UK uses from 2024–25 through 2026–27. Between them the official taper is 1% of Child Benefit per £200 over £60,000.
- Run the Child Benefit tax calculator The calculator estimates the charge. It needs claim dates and any opt-out date. It is an estimate, not a bill.
- If the whole-year figure is under the threshold, stop the charge route GOV.UK says the charge does not apply when individual adjusted net income for the whole tax year is below the threshold. If you were paying through Self Assessment only for this charge, the circumstances-change page says you must tell HMRC.
If I drop hours after maternity leave, can I still be over the threshold?
Yes. A high salary for part of the year plus SMP plus a lower salary after return can still add up to more than £60,000. The charge is not pro-rated to the months you earned above the threshold. That is the gap parent forums describe; the official rule is the whole-year sentence on the circumstances-change page.
If both you and a partner are over the threshold, GOV.UK says the person with the higher adjusted net income pays. A mum on SMP is not automatically the lower earner — compare the two annual figures.
In shortIn short: maternity leave does not switch the charge off. Add SMP and every other taxable slice for 6 April to 5 April, take off the official reliefs, then use the GOV.UK calculator. Below the threshold for the whole year, GOV.UK says there is no charge to pay.
Questions parents ask
- I am on Statutory Maternity Pay below £60,000 a year on paper. Is that enough?
- No. HICBC uses the tax year’s adjusted net income, including the salary you earned before leave and any taxable pay after you return. An annualised SMP rate is not the test.
- Does the £194.32 SMP rate mean I am under the HICBC threshold?
- That figure is the statutory weekly rate for weeks 7 to 39 (or 90% of average earnings if lower). It is not an annual income cap. Add it to the rest of the tax year and compare with £60,000.
- Can pension contributions during maternity leave bring adjusted net income down?
- They can, if they are the kinds of contribution the adjusted-net-income page lets you take off (including the grossed-up amount where the provider already gave basic-rate relief). Use that page’s steps, then the calculator. This is not personal tax advice.
- Should I opt out of Child Benefit while I am on leave?
- GOV.UK lets you opt out or restart at any time. Opting out avoids the charge on future payments but stops the payment. Run the calculator on the whole-year figure before you decide. Restarting later can take up to 28 days.
Sources
Official pages first. If this page and the official page disagree, the official page wins.
- GOV.UK — High Income Child Benefit Charge — checked 10 September 2026
- GOV.UK — If your circumstances change (whole tax year) — checked 10 September 2026
- GOV.UK — Adjusted net income — checked 10 September 2026
- GOV.UK — Child Benefit tax calculator — checked 10 September 2026
- GOV.UK — Maternity pay (SMP is taxed like wages) — checked 10 September 2026
- GOV.UK — Child Benefit rates — checked 10 September 2026
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