CMS Calculation Example: Basic Rate Plus

The Rates of Child Support and Qualifying & Relevant Children pages help to explain the parameters used for Child Support calculation.

There is a free online calculator, however, please be aware this is a very basic calculator. We can help with more advanced calculations, such as other children resident in your home (as an NRP), etc., as demonstrated below. Alternatively, if you think you have been assessed incorrectly, request a consultation with us, by clicking Request a Consultation.

CMS Calculation using Basic Rate Plus

Scott, the non-resident parent (NRP) is due to pay Child Support to Isabelle, the resident parent (RP) for two qualifying children. Scott lives with his new partner, Tanya, and they have no children together.

Scott is a company director, and pays himself a salary and dividends. His salary is kept below the Lower Earnings Limit (LEL) where employees do not pay National Insurance but get the benefits of paying. In 2020/2021 this is £120 per week. He then takes dividends throughout the year, totalling £36,400 which equates to £700 per week.

Scott’s gross income is £820 per week. The ‘basic rate plus’ of child support applies because his gross weekly income is over £800 per week.

Step One:

Gross weekly income = £820

There is no percentage reduction as there are no relevant other children.

Income between £0 and £800 = £800

Income over £800 = £20

Step Two:

There are two qualifying children, so child support is 16% of £800 plus 12% of the excess above £800 (£20 in this example).

16% of £800 = £128

12% of £20 = £2.40

£128 + £2.40 = £130.40

Scott is due to pay £130.40 child support per week to Tanya.

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Basic rate; reduction in gross income for relevant other children

Number of relevant other childrenPercentage by which gross income is reduced
One11%
Two14%
Three16%

Basic rate; percentages used to calculate Child Support payable are shown below:

Number of
qualifying children (including
relevant non-resident children)
Percentage of
gross income
up to £800
Percentage of
gross income
above £800
One12%9%
Two16%12%
Three or more19%15%

Further examples of calculations can be found by clicking here.

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African father and son

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