2026/27 pay calculator
Adjusted net income calculator
Estimate adjusted net income for the £100,000 threshold using pension contributions, taxable benefits, other income and Gift Aid.
Your details
Pensions, donations & reliefsPension contributions, Gift Aid and eligible reliefs
Input guidance
- Annual gross salary (£)
- Before Income Tax, NI and employee pension deductions.
- Other taxable income before allowances (£)
- Include savings interest, dividends, rental or trading profits and other taxable income. Include interest even if covered by the savings allowance.
- Annual salary sacrifice already agreed (£)
- Only deduct this here if your salary entry is before the sacrifice.
- Annual gross pension contributions under net pay (£)
- Only enter amounts not already deducted from the income above.
- Personal payments into relief-at-source pensions (£)
- Enter what you paid. We add the provider’s basic-rate relief by multiplying by 1.25.
- Gift Aid donations you paid (£)
- We multiply eligible donations by 1.25. You must have paid enough UK tax to cover the relief.
- Other eligible deductions or loss relief (£)
- Only include relief allowed in HMRC’s adjusted-net-income calculation.
- Required trade-union or police relief add-back (£)
- Only enter applicable relief already deducted above, following HMRC’s guidance.
Your estimate
Estimated adjusted net income
£105,000.00
Before your Personal Allowance is applied.
How this estimate works
This income exceeds the Tax-Free Childcare income limit. Check the full eligibility rules and your partner’s income.
- Total income before the adjustments entered
- £105,000.00
- Total deductions from adjusted net income
- £0.00
- Estimated standard Personal Allowance
- £10,070.00
- Amount above the £100,000 income limit
- £5,000.00
Includes your figures. Share only with people you choose.
More about this calculation
Start from income before the deductions entered
Include salary, bonus, taxable benefits and other taxable income before personal tax allowances. If your starting figure already excludes a pension contribution or salary sacrifice, do not deduct it again.
Gross up eligible personal payments
Relief-at-source pension payments and eligible Gift Aid donations are multiplied by 1.25. Net pay pension contributions and salary sacrifice are deducted at their actual gross amount. Only include relief you are entitled to claim.
The childcare limit is not a household total
Tax-Free Childcare has an adjusted-net-income limit for each partner, alongside minimum earnings and other conditions. A result at or below £100,000 is only one part of eligibility. This tool also illustrates the standard Personal Allowance taper; it does not calculate a tax bill or the Child Benefit charge.
Worked example
With these settings, estimated adjusted net income is £105,000.00. This example stays fixed when you change the calculator.
- Annual gross salary (£)
- £105,000
- Annual bonus (£)
- £0
- Other taxable income before allowances (£)
- £0
- Annual taxable employment benefits (£)
- £0
- Annual salary sacrifice already agreed (£)
- £0
- Annual gross pension contributions under net pay (£)
- £0
- Personal payments into relief-at-source pensions (£)
- £0
- Gift Aid donations you paid (£)
- £0
- Other eligible deductions or loss relief (£)
- £0
- Required trade-union or police relief add-back (£)
- £0
Sources & assumptions
Checked 25 October 2026
Salary estimates assume a standard Personal Allowance, employee NI category A and even monthly pay. Individual tax codes, benefits and payroll adjustments can change your payslip.
Read the calculation assumptionsHow the salary calculation works