Calculate Adjusted Net Income for HICBC

Hi, What is the position on including salary sacrifice pension contributions for the Adjusted Net Income? I am wondering what the impact is of my company enrolled salary sacrifice pension scheme and how it will impact the High Income Child Benefit Charge. Any advice would be gratefully received.

Hi,

A lower salary figure would be reported due to the salary sacrifice. The contributions are classed as Employer Contributions and would not be deducted at step 3.

Personal Allowances: adjusted net income

Thank you.