David

Good morning, I have read multiple threads on how to calculate adjusted net income and am still not 100% sure how pension contributions are or re not deducted so asking again in the hope to get clarity.
In my example, I have a base salary, a car allowance, an annual bonus and LTIPs. In this tax year due to strong company performance my bonus and LTIPs will take me over the £100K threshold for childcare.
My pension is paid through a normal employee pension scheme, i.e. deducted pre-tax. So, in my case, is adjusted net income calculated as Base salary + Bonus + Car Allowance + LTIPs - gross pension deductions (i.e. what goes out of my wages pre-tax)?
If this is the case, to stay below the threshold, can I simply instruct a one-off pension contribution to my employer to a value to keep me below the limit?
Hope that all makes sense - I've never found myself in this fortunate situation before so have never really looked into tax implications etc. Thanks