Workplace nursery benefit and Adjusted Net Income

Hi, I would like to ask if anyone can confirm the calculation for Adjusted Net Income in regards to Workplace nursery benefit in Salary Sacrifice scheme? https://www.gov.uk/guidance/adjusted-net-income In the official doc, it said that we should only take the taxable income. And I think any amount in Salary Sacrifice is not taxable. So thus i take it to mean that the amount is reduced and I can use the scheme to keep my Adjusted Net Income under 100k for the Childcare benefits? Thanks in advance.

Hi ,
 

Salary sacrifice payments are taken from your salary before your gross wage is declared by your employer, to keep your salary sacrifice amount tax-free. As this reduces your gross wage, it therefore also reduces your adjusted net income. That said, your gross wage usually already represents the salary sacrifice reduction - if this is the case, you should not deduct salary sacrifice again to reach your ANI figure.  Thank you .