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Pensions
£100k allowance taper
Calculate the extra pension salary sacrifice needed to reach an income target and restore your Personal Allowance.
Open calculatorEngland / 2026/27
£100k tax trap calculator
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Extra sacrifice to reach the target
| Adjusted net income before | £110,000.00 |
|---|---|
| Adjusted net income after | £100,000.00 |
| Personal Allowance before | £7,570.00 |
| Personal Allowance after | £12,570.00 |
| Take-home given up / year | £3,800.00 |
| Income Tax saved / year | £6,000.00 |
| NI saved / year | £200.00 |
| Loan reduction / year | £0.00 |
Salary-only adjusted net income, after the entered salary sacrifice. This is a target calculation, not a contribution recommendation. Pension allowance eligibility and childcare or benefit entitlement are not assessed.
Check the inputs to calculate a result.
Calculation details
Personal Allowance taper
The standard Personal Allowance falls by £1 for every £2 of adjusted net income above £100,000. In the taper range this can produce 60% Income Tax on additional salary, before NI or loans. Pension sacrifice reduces cash salary and adjusted net income.
Example
A £110,000 salary with £10,000 sacrificed becomes £100,000 cash salary. With no loans, annual Income Tax falls by £6,000 and NI by £200: take-home falls by £3,800 while £10,000 goes to the pension.
Limits
England 2026/27, one job, standard Personal Allowance and its taper. Annual NI and loan approximations do not reproduce a one-off payroll payment. Other income, benefits, special tax codes and pension contributions are excluded unless explicitly entered. This tool does not assess childcare eligibility. Interest, dividends and other income can change the amount needed. The £60,000 model cap is not an allowance eligibility check. Employer contributions count too; taper, carry-forward and the money purchase annual allowance are not assessed. Pension access restrictions and future withdrawal tax apply.
Sources
- Personal Allowance and adjusted-net-income taper
- England taxable-income band limits and rates
- Net pay and relief-at-source treatment, 20% provider relief and additional relief limited to higher-taxed income
- Pension salary sacrifice reduces cash pay and NI earnings; minimum-wage restriction
- Gross relief-at-source contributions reduce adjusted net income
- Standard annual allowance includes employer contributions; taper/MPAA may apply
- Section 10(6): relief-at-source extension of basic and higher-rate limits under Finance Act 2004 s192(4)
- Age 21+ National Living Wage £12.71 per hour from April 2026
Checked 2026-10-25. Estimate only, not financial advice.