How the taper works
Between £60k–£80k adjusted net income, child benefit is withdrawn linearly. Salary sacrifice reduces that income figure, so more benefit is kept even if NI relief is capped.
- Enter your annual child benefit to see the retained amount.
- Adjust sacrifice and employer pass-through to see pension impact.
- NI cap only changes NI; the taper still uses post-sacrifice income.
Quick modelling tips
Start with your current salary and a modest sacrifice, then increase until retained benefit plateaus. Use the ready-reckoner in the main page for NI per £1 above the cap.
- Salary between £60k–£85k shows the taper clearly.
- Set child benefit to your annual amount (e.g. ~£2,200 for two children).
- Try pass-through at 0% and 100% to see pension funding differences.
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