throwaway12323

Any idea?

Hi there, I'm slightly confused about the calculation and whether I should take into account what I salary sacrafice into my pension. Imagine if; - My salary is £90k - I get stocks every year worth £60k - I salary sacarfice £20k into my pension before I get taxed on my payslip - I then pay £40k into my private pension which equals £50k when grossed up Does that mean my adjusted net income is; £90k + £60k - £50k = £100k So does that mean that adjusted net income never considers what I pay into salary sacrafice? Thank you