Net adjusted income for 30hrs nursery

[saltedcaramelanything]

First world problem, I know. But I'm getting contradictory info even speaking to HMRC, so would love any insights / experience people have had.

The free 30 hrs nursery for 3-4yr olds is not applicable if you have an expected adjusted net income over £100,000 in the current tax year.

"Your adjusted net income is your total taxable incomee_ before any personal allowances and minus things like Gift Aid."

I have just had a promotion at work where I may hit this limit - but may not, as it's totally dependent on my bonus which tends to fluctuate a lot depending on the year.

Where I am unclear is if contributions to my work pension count towards your net adjusted amount - or just private pensions?

Do you contribute to pension under salary sacrifice agreement? I.e. the pension is deducted from your gross pay? If so this will reduce your adjusted taxable income but the amount sacrificed (your contribution).

Any other salary sacrifice you can do will help reduce the risk of becoming ineligible too, like cycle to work or buying extra annual leave.

Also depending on when I'm the year is your bonus paid, you may have time to reduce your year end total taxable to below the threshold. Like by taking a bit of unpaid parental leave or increasing your pension for a bit. Remember to take into account taxable benefits in kind too (like any medical insurance etc)

Thanks @needabreak5 - my plan was to increase my workplace pension contribution, so if I get a bigger bonus it would keep me under the £100k but someone from HMRC said that would effect it - only putting money into a private pension would.