Pension contributions impact on adjusted net income for tax free child care

Hi, I am just seeking confirmation that for the purposes of the calculation for adjusted net income when determining whether I breach the £100,000, that my pension contributions that I pay through payroll are correct to be included in the calculation as a deduction to my salary for example annual: - salary is £94,000 - bonus is £10,000 - employees pension contributions (taken through payroll) - £15,000 My ‘total taxable pay’ according to my payslip is £89,000, and therefore I would continue to be eligible to claim tax free childcare as the amounts the I have contributed through payroll do not form part of my adjusted net income (assuming no other benefits had been given).

Hi,

If the pension contributions are taken from your net income then they can be deducted for adjusted net income purposes. If the pension contributions are taken from your gross wage before tax is calculated then relief already given and is not dedcuted for adjusted net income. 

Thank you.

Thanks, so just confirm, my total taxable income is the number from my payslip after my pension contributions have been taken. And it is that number (salary after pension contributions) that is assessed when determining eligibility for tax free childcare? - salary is £94,000 - bonus is £10,000 - employees pension contributions (taken through payroll) - £15,000 My ‘total taxable pay’ according to my payslip is £89,000

Hi Mark_
If your pension contributions are deducted from your gross pay before tax is calculated then relief already given and would not be deducted again for adjusted net income, If the pension contributions are from your net wage then you would deduct from your pay for adjusted net income. 
Thank you.