UK Childcare Tool

Childcare costs & the £100k cliff edge

See what free childcare you qualify for, what you lose if you earn over £100k, and how salary sacrifice can save you thousands.

Parents earning £101k can be worse off than those earning £99k — by thousands of pounds per child.

Inputs

Your gross salary

£

Your pension sacrifice

Adjusted income: £90,250

%

Single parent

Partner's gross salary

£

Partner's pension sacrifice

Adjusted income: £42,750

%

Number of children

Child age

0-5 (pre-school)

yrs

Weekly childcare hours (per child)

hrs

Hourly childcare cost

UK average: £6-8/hr

£


Advanced settings

Childcare weeks per year

38 = term-time, 52 = full year

wks

Results

Share your result

Under the cliff edge

You're claiming £12,160/year in entitlements

Net childcare cost

£3,040/yr

Monthly cost

£253

💰Gross childcare cost

£15,200

1 child × 40hrs × £10/hr — before any help

📊Net annual cost

£3,040

£253/month after all deductions

🎓Free hours value

£11,400

Government-funded hours

🏛️Tax-Free Childcare

£760

20% top-up, max £2k/child/yr

Take-home pay after childcare costs

Take-home after childcare

£100k cliff edge

Monthly cost by child's age


Guide

UK Childcare Cost Questions

What free childcare hours am I entitled to?

All families: 3-4 year olds get 15 hours/week free (universal, no income test). Working parents earning under £100k: 30 hours/week for 3-4 year olds, and 30 hours/week for children aged 9 months to 2 years (expanded from 15 hours in September 2025). Each parent must individually earn under £100,000 adjusted net income (gross salary minus pension contributions) and at least £10,158/year (16 hours/week at the April 2025 minimum wage of £12.21/hr). Single parents only need to meet the threshold themselves.

What is Tax-Free Childcare?

The government tops up your childcare payments by 20% — for every £8 you pay, they add £2, up to £2,000 per child per year (£500/quarter). Both parents must earn under £100,000 and at least £8,670/year. It covers children up to age 11 (16 if disabled).

Why is £100k such a cliff edge?

When either parent's adjusted net income reaches £100,000, you instantly lose Tax-Free Childcare (up to £2,000/child) AND extended free hours (worth £5,000-7,000/child). Plus your personal allowance starts being tapered away. The combined effect means earning £100,001 can leave you thousands worse off than £99,999.

How can salary sacrifice help?

Salary sacrifice pension contributions reduce your adjusted net income before the £100k test. If you earn £105,000, sacrificing £5,001 into your pension brings you to £99,999 — restoring all childcare entitlements AND the extra pension contributions grow tax-free. It's often the single most valuable financial optimisation for parents near the threshold.

What about childcare vouchers?

The Childcare Voucher scheme closed to new entrants in October 2018. If you're still receiving vouchers from before then, you can continue until your child turns 15 (or you change employer). New parents should use Tax-Free Childcare instead.

When do free hours start?

Free hours start the term after your child reaches the qualifying age. The three entry points are: 1 January (for children turning the age between 1 Sept – 31 Dec), 1 April (1 Jan – 31 Mar), and 1 September (1 Apr – 31 Aug).


How We Calculate

1. Gross childcare cost — number of children × weekly hours × hourly rate × weeks per year. This is the headline cost before any government support.
2. Free hours entitlements — we check eligibility per child based on age and income:
  • Universal 15 hours — all 3-4 year olds, no income test
  • 30 hours free (under 3s) — working parents with children aged 9 months to 2 years, adjusted income under £100k (expanded from 15 to 30 hours from September 2025)
  • 30 hours free — working parents with 3-4 year olds earning under £100k (replaces and extends the universal 15)
Free hours are calculated over term-time weeks (up to 38). The value = free hours × your hourly rate.
3. Tax-Free Childcare — if eligible (income under £100k, working parent), the government tops up 20p for every £1 you pay, capped at £2,000 per child per year. Applied after free hours are deducted.
4. The £100k cliff edge — when adjusted income exceeds £100,000:
  • All working-parent free hours entitlements are lost
  • Tax-Free Childcare eligibility is lost
  • Personal allowance (£12,570) tapers away at £1 lost for every £2 earned over £100k, creating an effective 60% marginal tax rate
We calculate the total cost of crossing this threshold and suggest a salary sacrifice amount to bring adjusted income below £100k.
5. Take-home pay — gross salary minus pension sacrifice, income tax (with personal allowance taper), and National Insurance. The chart shows take-home after childcare costs across the £80k–£130k salary range to visualise the cliff edge.

Uses 2025/26 HMRC tax bands and NI rates. This is an illustrative model, not financial advice.

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