Child Benefit and NI credits: why high earners should still claim
Short answer
Claiming Child Benefit for a child under 12 gives the claimant automatic Class 3 NI credits, which count towards the State Pension. If one partner’s adjusted net income is over £60,000, the High Income Child Benefit Charge claws back 1% for every £200, and all of it above £80,000. You can claim and opt out of payments: you pay no charge and still get the credits.
Why the claim matters even if you do not want the money
GOV.UK lists three things you get by claiming Child Benefit: the payment, National Insurance credits that count towards your State Pension, and an NI number sent automatically to your child shortly before they turn 16. It adds that if you choose not to get payments, “you should still make a claim” to get the other advantages (GOV.UK: Child Benefit).
Credits are given automatically to a parent or guardian registered for Child Benefit for a child under 12, “even if you do not receive it” (GOV.UK: National Insurance credits – eligibility).
How the High Income Child Benefit Charge works
| Highest adjusted net income in the household | Charge (2024/25 onwards) |
|---|---|
| £60,000 or less | None |
| £60,001 to £80,000 | 1% of Child Benefit for every £200 over £60,000 |
| Over £80,000 | 100%: the whole benefit is repaid |
Examples: at £64,000 the charge is (£4,000 ÷ £200) = 20% of the Child Benefit received. At £70,000 it is 50%. At £85,000 it is 100%. If both partners are over £60,000, the one with the higher adjusted net income pays. Adjusted net income includes savings interest and dividends. It is reduced by certain reliefs, such as pension contributions and Gift Aid (HMRC: High Income Child Benefit Charge).
Claim and opt out
If you are over the threshold you can either take the payments and pay the charge, or opt out of payments. HMRC says that when you opt out you stay registered, pay no charge and still get NI credits and your child’s NI number (HMRC: Opt out of Child Benefit payments). You can opt out online, with an online form, or by phone or post to the Child Benefit Office. You can restart payments later. The first payment can take up to 28 days.
Which parent should be the claimant?
The credits go to the person registered for Child Benefit. If the higher earner is already building qualifying years through work, the credits are more useful to a partner who is at home or earning less than the Lower Earnings Limit (£129 a week in 2026/27). GOV.UK also lets the claimant transfer Child Benefit credits to a spouse or partner living with them, if the claimant already has a qualifying year from paid National Insurance contributions (GOV.UK: National Insurance credits – eligibility).
What a year of credits is worth
A voluntary Class 3 year costs £18.40 × 52 = £956.80 at the 2026/27 rate (GOV.UK: Voluntary National Insurance – rates). Under the simple post-2016 rule, one qualifying year adds about £6.89 a week (1/35 of the £241.30 full rate), about £358.50 a year. A free credit is therefore worth checking before any voluntary payment. Your forecast shows the actual effect for your record.
Worked example
Sam earns £90,000 and Priya is at home with their two-year-old. If neither claims, Priya has a gap for each year. If Priya claims Child Benefit and opts out of payments because Sam’s income is above £80,000, the household pays no charge and Priya gets Class 3 credits until the child turns 12, unless she builds the years another way.
Check your record
Look at your National Insurance record for years when you had a child under 12 but no credits. GOV.UK’s credits page also mentions a replacement credits service for parents and carers who were eligible to claim Child Benefit between 7 January 2013 and 5 April 2026 and will reach State Pension age before 6 April 2027. Read the official page to see whether it applies to you.
Frequently asked questions
Do I get NI credits if I opt out of Child Benefit payments?
Yes. HMRC says you stay registered and still get NI credits that count towards the State Pension.
What is the HICBC threshold?
£60,000 adjusted net income from 2024/25, with the whole benefit repaid above £80,000.
Up to what age does the child give credits?
Credits are given for a child under 12.
Can the credits move to my partner?
Yes, if you already have a qualifying year from paid NI contributions, you can apply to transfer the credits to a spouse or partner living with you.
Sources
Official pages checked on 14 November 2026. Figures are for the 2026/27 tax year (6 April 2026 to 5 April 2027) unless stated.