Annaka Charters

Hi, My understanding of adjusted net income is the following My partner earns £99k but makes employee contributions of £5k through salary sacrifice so his net adjusted income is £94k. Is this correct? He may get a bonus but we will not know that until the end of the year - in relation to the child care account and free hours - do we claim them based on the above and then change the declaration if/when he gets a bonus if it takes him over the threshold? Thank you