Skip to main content
N I Direct government services

Main navigation

  • Home
  • News
  • Contacts
  • Help
  • Twitter
  • Facebook
  • YouTube
  • RSS

Translation help

Translate this page

Select a language

  • Afrikaans — Afrikaans
  • Albanian — Shqip
  • Amharic — አማርኛ
  • Arabic — العربية
  • Armenian — Հայերեն
  • Assamese — অসমীয়া
  • Aymara — Aymar aru
  • Azerbaijani — Azərbaycan dili
  • Bambara — Bamanankan
  • Basque — Euskara
  • Belarusian — Беларуская
  • Bengali — বাংলা
  • Bhojpuri — भोजपुरी
  • Bosnian — Bosanski
  • Bulgarian — Български
  • Cantonese — 廣州話
  • Catalan — Català
  • Cebuano — Sinugbuanong Binisayâ
  • Chichewa — Chichewa
  • Chinese (Simplified) — 简体中文
  • Chinese (Traditional) — 繁體中文
  • Corsican — Corsu
  • Croatian — Hrvatski
  • Czech — Čeština
  • Danish — Dansk
  • Dhivehi — ދިވެހި
  • Dogri — डोगरी
  • Dutch — Nederlands
  • English — English
  • Esperanto — Esperanto
  • Estonian — Eesti
  • Ewe — Eʋegbe
  • Filipino — Filipino
  • Finnish — Suomi
  • French — Français
  • Frisian — Frysk
  • Galician — Galego
  • Georgian — ქართული
  • German — Deutsch
  • Greek — Ελληνικά
  • Guarani — Avañe’ẽ
  • Gujarati — ગુજરાતી
  • Haitian Creole — Kreyòl ayisyen
  • Hausa — Hausa
  • Hawaiian — ʻŌlelo Hawaiʻi
  • Hebrew — עברית
  • Hindi — हिन्दी
  • Hmong — Hmoob
  • Hungarian — Magyar
  • Icelandic — Íslenska
  • Igbo — Asụsụ Igbo
  • Ilocano — Ilokano
  • Indonesian — Bahasa Indonesia
  • Irish — Gaeilge
  • Italian — Italiano
  • Japanese — 日本語
  • Javanese — Basa Jawa
  • Kannada — ಕನ್ನಡ
  • Kazakh — Қазақ тілі
  • Khmer — ភាសាខ្មែរ
  • Kinyarwanda — Ikinyarwanda
  • Konkani — कोंकणी
  • Korean — 한국어
  • Krio — Krio
  • Kurdish (Kurmanji) — Kurdî
  • Kurdish (Sorani) — کوردی
  • Kyrgyz — Кыргызча
  • Lao — ລາວ
  • Latin — Latina
  • Latvian — Latviešu
  • Lingala — Lingála
  • Lithuanian — Lietuvių
  • Luganda — Luganda
  • Luxembourgish — Lëtzebuergesch
  • Macedonian — Македонски
  • Maithili — मैथिली
  • Malagasy — Malagasy
  • Malay — Bahasa Melayu
  • Malayalam — മലയാളം
  • Maltese — Malti
  • Maori — Māori
  • Marathi — मराठी
  • Meiteilon (Manipuri) — ꯃꯤꯇꯩ ꯂꯣꯟ
  • Mizo — Mizo ṭawng
  • Mongolian — Монгол хэл
  • Myanmar (Burmese) — မြန်မာစာ
  • Nepali — नेपाली
  • Norwegian — Norsk
  • Odia (Oriya) — ଓଡ଼ିଆ
  • Oromo — Afaan Oromoo
  • Pashto — پښتو
  • Persian — فارسی
  • Polish — Polski
  • Portuguese — Português
  • Punjabi — ਪੰਜਾਬੀ
  • Quechua — Runa Simi
  • Romanian — Română
  • Russian — Русский
  • Samoan — Gagana Samoa
  • Sanskrit — संस्कृतम्
  • Scots Gaelic — Gàidhlig
  • Sepedi — Sepedi
  • Serbian — Српски
  • Sesotho — Sesotho
  • Shona — Shona
  • Sindhi — سنڌي
  • Sinhala — සිංහල
  • Slovak — Slovenčina
  • Slovenian — Slovenščina
  • Somali — Soomaali
  • Spanish — Español
  • Sundanese — Basa Sunda
  • Swahili — Kiswahili
  • Swedish — Svenska
  • Tajik — Тоҷикӣ
  • Tamil — தமிழ்
  • Tatar — Татар теле
  • Telugu — తెలుగు
  • Thai — ไทย
  • Tigrinya — ትግርኛ
  • Tsonga — Xitsonga
  • Turkish — Türkçe
  • Turkmen — Türkmençe
  • Twi — Twi
  • Ukrainian — Українська
  • Urdu — اردو
  • Uyghur — ئۇيغۇرچە
  • Uzbek — Oʻzbekcha
  • Vietnamese — Tiếng Việt
  • Welsh — Cymraeg
  • Xhosa — IsiXhosa
  • Yiddish — ייִדיש
  • Yoruba — Yorùbá
  • Zulu — IsiZulu
  • Breadcrumb

    1. Home
    2. Family, home and community
    3. Parenting and childcare
    4. Child Maintenance Service
    5. Having a child maintenance arrangement
    6. Child maintenance

    How Child Maintenance Service calculates your income

    Unless a paying parent receives certain benefits, the Child Maintenance Service (CMS) will work out the weekly child maintenance amount they should pay using their taxable gross annual income. This is earnings from employment, self-employment (profits from a business), occupational or personal pensions and certain benefits.

    Parenting terms used by Child Maintenance Service

    • the paying parent – the parent who does not have the main day-to-day care of the child and who pays child maintenance to the receiving parent
    • the receiving parent - the parent who has the main day-to-day care of the child and to whom the paying parent pays child maintenance

    Gross annual income

    Gross annual income is the paying parent’s yearly income before Income Tax and National Insurance are taken off, but after occupational (employer) or personal pension scheme contributions are taken away.

    The CMS will get this financial information from HM Revenue and Customs (HMRC), making sure it is for a complete tax year and will always tell the paying and receiving parent which tax year has been used.

    It will then use this figure to calculate the amount of child maintenance that should be paid each week. If a paying parent or a receiving parent can show that the figure supplied by HMRC for the latest tax year is at least 25 per cent different than the current income, they can request a new calculation.

    Pensions

    A paying parent’s income is reduced if they pay into an employer (occupational) pension scheme or a private pension scheme.

    If they pay into an employer pension scheme, the paying parent does not need to tell CMS about the amount they pay as the employer will have already taken this into account when calculating their income.

    If a paying parent pays into a private pension scheme they should let CMS know as this is taken into account when calculating the amount of child maintenance payable.

    • Other financial commitments in child maintenance cases
    • Paying parent income adjustments

    Benefit income

    If a paying parent gets benefits, the flat rate of child maintenance will usually apply and a fixed weekly amount of £7 will be paid by the paying parent. This is usually taken directly from the benefit, which will result in an additional £1.40 per week collection charge. Only one £7 payment plus an additional £1.40 per week collection charge will be taken no matter how many children are involved in the case.

    CMS will still follow a six-step process to work out the final amount as this could be reduced if there is shared care.

    • How child maintenance is calculated 
    • Shared care in child maintenance cases

    Highest amount of income taken into account

    The highest amount of a paying parent’s gross weekly income that the CMS can take into account is £3,000. If the paying parent’s gross weekly income is more than this, the receiving parent can apply to the court for extra child maintenance.

    • Northern Ireland Courts and Tribunals Service

    Paying parent refuses to give information about income

    If the paying parent, their employer or their accountant has not supplied any income information to HMRC that CMS can use to make a child maintenance decision, there are steps CMS can take.

    They can ask the paying parent directly to give information about their gross income – their employer or their accountant can also provide this.

    If CMS does not get the information they need, they can:

    • make a best evidence assessment
    • make a default maintenance decision

    Best evidence assessment

    A best evidence assessment is when CMS uses previous information held about a paying parent’s gross weekly income, or official statistics (such as the government’s Annual Survey of Hours and Earnings) to work out an amount of child maintenance that must be paid.

    Default maintenance decision

    A default maintenance decision is when CMS applies a default rate based on the number of children the paying parent must pay child maintenance for. These rates are:

    • £39 a week for one child
    • £51 a week for two children
    • £64 a week for three or more children

    Under the default maintenance decision, the paying parent may pay a higher amount of child maintenance until the right information is received. They may also have to pay arrears as they may have been paying less than they should have been.

    Paying parents who are self-employed

    If you are a paying parent and are self-employed you must pay child maintenance in the same way as any other paying parent.

    CMS will work out the amount you have to pay. The only difference from employed parents is the way CMS work out your earnings.

    How CMS works out earnings from self-employment

    If possible, CMS will work out your average weekly earnings from the most recent tax year. If they can’t because you have only recently started self-employed work, they will use figures from the gross income your business has earned.

    To work out your earnings, CMS will take away from the gross income of the business:

    • any reasonable expenses paid to run the business (not including capital spending or business entertainment expenses) 
    • and VAT

    CMS will then use this figure (your average weekly earnings) to work out how much maintenance you must pay in the same way they do for paying parents not in self-employment.

    Share this page Share on Facebook (external link opens in a new window / tab) Share on X (external link opens in a new window / tab) Share by email (external link opens in a new window / tab)

    Child maintenance

    • Changes Child Maintenance Service needs to know
    • Child maintenance appeals and complaints
    • Child maintenance payments
    • Child maintenance rates explained
    • Disputing parentage
    • DNA testing in disputes over parentage
    • How child maintenance Annual Review works
    • How child maintenance is calculated
    • How Child Maintenance Service calculates your income
    • Paying parent income adjustments
    • Shared care in child maintenance cases
    • What happens if you don't pay child maintenance

    Help improve this page - send your feedback

    What do you want to do?
    Report a problem
    Which problem did you find on this page? (Tick all that apply)

    Messages

    You will not receive a reply. We will consider your feedback to help improve the site.

    Don't include any personal or financial information, for example National Insurance, credit card numbers, or phone numbers.

    What is your question about?

    What to do next

    Comments or queries about angling can be emailed to anglingcorrespondence@daera-ni.gov.uk 

    If you have a comment or query about benefits, you will need to contact the government department or agency which handles that benefit.  Contacts for common benefits are listed below.

    Carer's Allowance

    Call 0800 587 0912
    Email 
    dcs.incomingpostteamdhc2@nissa.gsi.gov.uk

    Discretionary support / Short-term benefit advance

    Call 0800 587 2750 
    Email 
    customerservice.unit@communities-ni.gov.uk

    Disability Living Allowance

    Call 0800 587 0912 
    Email dcs.incomingpostteamdhc2@nissa.gsi.gov.uk

    Employment and Support Allowance

    Call 0800 587 1377

    Jobseeker’s Allowance

    Contact your local Jobs & Benefits office

    Personal Independence Payment

    Call 0800 587 0932

    If your query is about another benefit, select ‘Other’ from the drop-down menu above.

    Comments or queries about the Blue Badge scheme can be emailed to bluebadges@infrastructure-ni.gov.uk or you can also call 0300 200 7818.

    For queries or advice about careers, contact the Careers Service.

    For queries or advice about Child Maintenance, contact the Child Maintenance Service.

    For queries or advice about claiming compensation due to a road problem, contact DFI Roads claim unit.

    If you can’t find the information you’re looking for in the Coronavirus (COVID-19) section, then for queries about:

    • Restrictions or regulations — contact the Department of Health
    • Travel advice (including self-isolation) — contact the Department of Health
    • Coronavirus (COVID-19) vaccinations — contact the Department of Health or Public Health Agency

    If your query is about another topic, select ‘Other’ from the drop-down menu above.

    For queries about your identity check, email nida@nidirect.gov.uk and for queries about your certificate, email covidcertni@hscni.net.

    For queries or advice about criminal record checks, email ani@accessni.gov.uk

    Application and payment queries can be emailed to ema_ni@slc.co.uk

    For queries or advice about employment rights, contact the Labour Relations Agency.

    For queries or advice about birth, death, marriage and civil partnership certificates and research, contact the General Register Office Northern Ireland (GRONI) by email gro_nisra@finance-ni.gov.uk

    For queries about your GRONI account, email gro_nisra@finance-ni.gov.uk.

    For queries about the High Street Spend Local Scheme,  email HSSS.mail@economy-ni.gov.uk.

    For queries about:

    • Car tax, vehicle registration and SORN
      contact the Driver and Vehicle Licensing Agency (DVLA), Swansea
       
    • Driver licensing and tests, MOT and vehicle testing
      contact the Driver & Vehicle Agency (DVA), Northern Ireland

    If your query is about another topic, select ‘Other’ from the drop-down menu above.

    For queries about your identity check, email nida@nidirect.gov.uk.

     

    For queries or advice about passports, contact HM Passport Office.

    For queries or advice about Penalty Charge Notices (PCNs), including parking tickets and bus lane PCNs, email dcu@infrastructure-ni.gov.uk

    For queries or advice about pensions, contact the Northern Ireland Pension Centre.

    If you wish to report a problem with a road or street you can do so online in this section.

    If you wish to check on a problem or fault you have already reported, contact DfI Roads.

    For queries or advice about historical, social or cultural records relating to Northern Ireland, use the Public Record Office of Northern Ireland (PRONI) enquiry service.

    For queries or advice about rates, email LPSCustomerTeam@lpsni.gov.uk

    For queries or advice about  60+ and Senior Citizen SmartPasses (which can be used to get concessionary travel on public transport), contact Smartpass - Translink.

    If you have a question about a government service or policy, you should contact the relevant government organisation directly.  We don't have access to information about you.

    Related sites

    • gov.uk
    • nibusinessinfo.co.uk

    Links to supporting information

    • Accessibility statement
    • Crown copyright
    • Terms and conditions
    • Privacy
    • Cookies
    • Twitter
    • Facebook
    • YouTube
    • RSS