The short answer
- The CMS uses the paying parent’s gross weekly income, before tax, less pension contributions.
- On income of £200 to £800 a week the basic rate is 12% for one child, 16% for two and 19% for three or more.
- On a £30,000 salary that is about £69 a week for one child.
- The amount falls if the paying parent supports other children or has the children to stay 52 nights a year or more.
- Direct Pay is free; Collect and Pay adds a 20% fee for the paying parent and takes 4% from the receiving parent.
Your three options
- Amount
- Whatever you agree
- Cost
- Free
- Enforceable
- No
- Amount
- Set by the formula
- Cost
- Free with Direct Pay; fees with Collect and Pay
- Enforceable
- Yes
A third route is a court order, usually made as part of a divorce settlement. After a year a court order can be replaced by a CMS calculation if either parent applies. Courts can also order top-up maintenance when the paying parent’s income is above the CMS limit, and maintenance for school fees or a disabled child’s extra costs.
Which income counts
The CMS asks HMRC for the paying parent’s gross income in the latest tax year it has, usually from two years before, and divides it by 365 and multiplies by 7 to get a weekly figure. It includes pay, self-employed profit, pensions and taxable benefits. If current income is at least 25% different from that figure, the CMS uses current income instead.
- Contributions to a pension, including a workplace pension, are taken off.
- Income over £3,000 a week (£156,429 a year) is ignored.
- The receiving parent’s income does not count at all.
The five rates
| Rate | Gross weekly income | One child | Two | Three or more |
|---|---|---|---|---|
| Nil | Under £7 | £0 | £0 | £0 |
| Flat | £7 to £100, or on benefits | £7 | £7 | £7 |
| Reduced | £100.01 to £199.99 | £7 + 17% | £7 + 25% | £7 + 31% |
| Basic | £200 to £800 | 12% | 16% | 19% |
| Basic plus | £800.01 to £3,000 | + 9% | + 12% | + 15% |
The reduced rate percentages apply to income above £100. Basic plus means the basic rate on the first £800 a week and the lower percentage on the rest. The flat rate also applies if the paying parent gets a benefit such as Universal Credit with no earnings, the State Pension, Pension Credit, JSA or ESA.
Worked examples
- Weekly income: £30,000 ÷ 365 × 7£575.34
- Basic rate for one child12%
- 16% of the first £800£128.00
- 12% of the next £400£48.00
- Flat amount£7.00
- 17% of the £50 over £100£8.50
Other children the paying parent supports
If the paying parent lives with other children, such as children with a new partner or stepchildren, or gets Child Benefit for them, their income is reduced before the basic rate is applied: by 11% for one other child, 14% for two and 16% for three or more.
For example, on £600 a week with two children to pay for and one other child at home, income is reduced by 11% to £534, and 16% of that is £85.44 a week rather than £96. At the reduced rate there is a separate table of lower percentages instead.
| Other children | One child | Two | Three or more |
|---|---|---|---|
| None | 17% | 25% | 31% |
| One | 14.1% | 21.2% | 26.4% |
| Two | 13.2% | 19.9% | 24.9% |
| Three or more | 12.4% | 18.9% | 23.8% |
Direct Pay and Collect and Pay
With Direct Pay, the CMS works out the amount and the paying parent pays it straight to the receiving parent, usually by standing order. There are no fees, and the £20 application fee was scrapped in February 2024.
With Collect and Pay, the CMS takes the money from the paying parent, often straight from their wages, and passes it on. The paying parent pays 20% on top and the receiving parent loses 4%. On £60 a week, the paying parent pays £72 and the receiving parent gets £57.60. Collect and Pay is used if the paying parent does not pay under Direct Pay, or if Direct Pay would not be safe.
When things change
The CMS reviews the calculation every year using the latest HMRC figures. Between reviews, tell the CMS if the paying parent’s income changes by 25% or more, the number of children changes, or the shared care pattern changes. A child stops counting at 16, or at 20 if they stay in approved education.
Variations: asking for a different amount
Either parent can ask for a variation. The paying parent can ask for less because of:
- the costs of a disabled child they live with;
- travel costs for staying contact;
- a mortgage or loan they pay on the receiving parent’s home;
- boarding school fees.
The receiving parent can ask for more if the paying parent has unearned income such as rent or dividends over £2,500 a year, or has reduced their income to avoid paying.
If payments are not made
- Missed payment on Direct PayMove to Collect and Pay
The receiving parent tells the CMS, which takes over collection with fees.
- Arrears build upDeductions from earnings or bank accounts
The CMS can take money straight from wages or bank accounts.
- Still unpaidCourt action
Liability orders, bailiffs, charges on property, loss of a driving licence or passport, and in the end prison.
Child maintenance and benefits
Child maintenance you receive is ignored completely for Universal Credit, Housing Benefit, Child Benefit and Tax-Free Childcare. Paying it does not reduce your own Universal Credit either. It is not taxable for either parent.
Check what else you could get
A parent bringing up children alone is often entitled to more than they expect. Try the benefits checker.
Changes on the way
The government plans to end Direct Pay and move every CMS case into a reformed collection service, with a lower fee structure, to give receiving parents more certainty and protect victims of domestic abuse. It needs new legislation and is expected no earlier than 2027/28. Until then, the rules on this page apply.
Self-employed and company directors
For self-employed paying parents, the CMS uses taxable profit from the Self Assessment return, after allowable expenses, not turnover. Company directors are assessed on the salary they take; dividends are unearned income, which the receiving parent can ask the CMS to add through a variation if they are over £2,500 a year. If you think a paying parent is keeping income low through a company, give the CMS as much detail as you can.
A second-family example
- Gross weekly income£600.00
- Less 11% for one other child− £66.00
- Income used£534.00
- Basic rate for two children: 16%£85.44
Agreeing an amount yourselves
If you can talk to each other, a family-based arrangement can be quicker and more flexible than the CMS. You can agree to cover costs directly, such as school uniform or clubs, and change the amount as circumstances change. Write down what you agree, how and when it will be paid, and when you will review it. If it breaks down, either of you can apply to the CMS at any time.
If you are the receiving parent
If you are the receiving parent, you can apply to the CMS even if the other parent lives abroad in some countries, or you do not know where they work. The CMS can find the paying parent through HMRC and DWP records. Tell the CMS straight away if payments stop. You do not need to stay in contact with the other parent: with Collect and Pay, all payments go through the CMS.
Key numbers
| Item | Amount |
|---|---|
| Flat rate | £7 a week |
| Basic rate: 1 / 2 / 3+ children | 12% / 16% / 19% |
| Basic plus above £800 a week | 9% / 12% / 15% |
| Other children: income reduced by | 11% / 14% / 16% |
| Income limit | £3,000 a week |
| Collect and Pay fees | 20% paying, 4% receiving |
| Application fee | None |