Adjusted Net Income for free childcare

I understand that I would need to have a maximum adjusted net income of £100k to qualify for the free childcare hours. Please can you verify my understanding: My Salary is £90k base + £5k car allowance 6% pension contribution on base salary (I am told the pension is net pay arrangement) I receive a bonus every year of about 17% (=£15.3k), for which i pay 6% in pension My gross income would therefore be about £110.3k But my adjusted income would be: £90k (base) + £5k (car allowance) - £5.4k (pension contribution on base) + £15.3k (bonus) - £0.9k (pension contribution on bonus) = £104k. Therefore if I make an additional pension contribution of £4k or more, I could bring my adjusted net income down and still qualify for the free childcare hours?

Hi,
Unfortunately, we are unable to provide specific advice tailored to individual circumstances on this forum. This forum is for general queries only and is intended to help you self-serve. You can find details of eligibility for taxfree childcare here: 
Tax-Free Childcare
 Alternatively, you may wish to engage the services of a professional advisor/accountant to assist with your enquiry.
Thank you.