Jay

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?