Adjusted net income calc

Hi, My understanding of adjusted net income is the following My partner earns £99k but makes employee contributions of £5k through salary sacrifice so his net adjusted income is £94k. Is this correct? He may get a bonus but we will not know that until the end of the year - in relation to the child care account and free hours - do we claim them based on the above and then change the declaration if/when he gets a bonus if it takes him over the threshold? Thank you

Hi,

The following guidance advises to add up your taxable income, take of any gift aid donations, take off pension contributions and to add back tax relief for payments to trade unions or police organisations.  

Personal Allowances: adjusted net income

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Thank you.