CSA Child Benefit Calculator

Under the Child Support Maintenance Calculation Regulations 2012, the law recognizes that a paying parent who supports children living in their current household has reduced disposable income. Before calculating child maintenance for children living elsewhere, the CMS applies an automatic percentage reduction to gross earnings:

• • 1 Resident Dependent Child: 11% gross income discount
• • 2 Resident Dependent Children: 14% gross income discount
• • 3 or more Resident Children: 16% gross income discount

To qualify for the household child discount, Child Benefit must be payable for the child in the paying parent's current household. Either the paying parent or their new cohabiting partner must be the designated recipient of Child Benefit.

This includes: (a) biological children born into the new relationship; (b) legally adopted children; and (c) step-children or a partner's children from a previous relationship living permanently as part of the family unit.

If the paying parent or their partner earns over £60,000, they are subject to the High Income Child Benefit Charge (HICBC). Even if the partner opts out of receiving cash Child Benefit payments to avoid the tax charge, the child still qualifies for the 11%, 14%, or 16% CMS maintenance deduction, provided the underlying entitlement was registered with HMRC.