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Posted Tue, 09 Jan 2024 18:57:51 GMT by
Could I please have help understanding ANI for the purposes of tax free child care. If a teacher has an annual salary of 102500 and pays 11.3% employee contribution of this into the teacher pension scheme, will this give an ANI of under 100k? Does the employee contribution bring the ANI down? Many thanks
Posted Wed, 17 Jan 2024 07:36:04 GMT by HMRC Admin 25
Hi Andrew King,
That's correct, your employee contribution to your pension scheme will reduce you adjusted net income down, as described.
Thank you. 
 

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