Adjusted net income - salary sacrifice

Hello, my gross salary is £90k. I have received a bonus of £13k. I make salary sacrifice pension contributions of £7200 per annum. What should I use as my "net income" figure: £103k OR £103k-£7200=£95800? I have read the HMRC guidance on how to calculate adjusted net income, however it is not clear whether using a salary sacrifice scheme means my 'taxable income' as quoted on this page - https://www.gov.uk/guidance/adjusted-net-income would be £103k or £95800, please can you confirm.

Hi,

If you make a salary sacrifice, then the pension contributions would already be taken from your salary before the tax was dedcuted and so would not taken off again.

Thank you.

Hi I earn 100,000 base salary 16,000 flex allowance 17,500 bonus 1900 benefit in kind I pay 10,000year through salary sacrifice and an extra 2400 per month into pension Does this make me total taxable pay equal lower my adjusted net ? Many thanks

Hi Louis.
To give you the best advice, we may need to clarify a few parts of your query.
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Income Tax: general enquiries
Thank you.