Rob 5

Hello there, I am trying to calculate adjusted net income correctly. I make pension contributions via salary sacrifice (6pc). These are not deducted because relief is provided at source. My employer makes an additional 15pc pension contribution (not mentioned on payslips / the P60). All goes directly into the workplace scheme. Are the employER contributions added to my net additional income (which is otherwise income, bonus and a small amount in dividends)? Or are they not part of the calculation? This makes a material difference for eligibility for childcare schemes. Thanks!

Hello, I receive tax free childcare and tax free childcare for working parents. My income - including all sources - is very close to £100k and I have been calculating my adjusted net income to ensure I meet the criteria, but have received conflicting advice. I make a pension contribution via salary sacrifice. In addition, my employer makes a larger pension contribution (of 15pc). The employer pension contribution does not appear on my payslip / P60. A tax advisor said very confidently that the employer pension contribution should be added to my adjusted net income and HMRC often themselves make a mistake on this (!!). HMRC said on the phone the employer contribution is not included in the calculation, but could not point to the source. Could you confirm absolutely? This makes a material difference to my eligibility. With many thanks!