Tax Free Chidlcare threshold and Salary Sacrifice

Hi, I am trying to clarify the interation between 'Adjusted Net Income' and how the 'salary sacrifice' is treated The note - https://www.gov.uk/guidance/adjusted-net-income isnt very clear Based on an example below is it correct or please advise using example where not correct - Salary was £110,000 pear year - Salary sacrifice is £15,000 per year - Total Gross Pay / Gross for Tax was £95,000 pear year - Therefore eligible for being under £100,000 adjusted net income I presume there are no other adjustment to pension contriburtions? Eg £1 for £1.25 as its salary sacrifice?

Hi
As you are sacrificing £15,000 the £95,000 figure would be correct.
There would be no further adjustments to the contributions as they are taken gross and would also count as an employer contribution if done under salary sacrifice.