Bonus and RSU cliff calculator: a safe target under £100k
Variable pay is taxed as salary and counts towards adjusted net income in the year it's paid or vests. Set your sacrifice from the high end of the range so a good year doesn't cost you the personal allowance and the childcare support; if the low end then leaves you further under £100,000 than you need, that's the price of certainty. On £95,000 the calculator shows the sacrifice for each end of the range and the top-up that fixes a late surprise.
Your household
Results update as you type. One earner; England, Wales or Northern Ireland rules, 2026-27.
Replaces any bonus above. RSUs count at their value on the vest date.
Your result
Sacrifice to be safe in every case
£15,000a year
Keeps you under £100,000 even if the bonus or vest is £20,000. In a £5,000 year that's £15,000 more than needed, but it's in your pension.
- Or plan for the low case
- £0now
Then top up £1 for £1 if the bonus or vest comes in above £5,000, before 5 April.
- Riding on staying under
- £10,550of childcare
Lost in full if adjusted net income goes over £100,000.
- Marginal rate on salary
- 42%of the next £1,000
Of the next £1,000 of gross salary, £580 remains after income tax, employee NI and any Child Benefit charge. This includes any tax-band crossing; childcare is shown separately.
Show the working
| Line | Now |
|---|---|
Gross pay Salary plus bonus for the tax year. | £95,000 |
Adjusted net income (ANI) The figure HMRC uses for the £100k tests: taxable income after pension contributions and Gift Aid. GOV.UK | £95,000 |
Personal allowance Full allowance: ANI is not over £100,000. GOV.UK | £12,570 |
Income tax 20% / 40% / 45% on income above your personal allowance. GOV.UK | −£25,432 |
National Insurance 8% between £12,570 and £50,270, then 2%. GOV.UK | −£3,911 |
Take-home pay What lands in the bank from pay. | £65,657 |
Child Benefit Paid for each child you claim for. GOV.UK | £1,407 |
Child Benefit charge (HICBC) 1% of Child Benefit for every £200 of ANI over £60,000. GOV.UK | −£1,407 |
Tax-Free Childcare Up to £2,000 a year per child. GOV.UK | £2,000 |
Funded childcare hours (value) 30 hours a week, 38 weeks a year, valued at £7.50 an hour. GOV.UK | £8,550 |
Tax year 2026-27. How we calculate. Guidance, not financial advice.
England childcare estimate: assumes all other eligibility conditions are met, including your partner’s income and both parents’ minimum earnings. Full Tax-Free Childcare needs £10,000 of eligible bills per child per year after funded hours, spread to use the £500 quarterly top-up. Funded hours are valued at £7.50 per hour. Universal 15 hours for the children selected remain above £100k and are excluded from the value at risk. Term dates, grace periods and disability enhancements are not modelled. Childcare assumptions. Pension contribution limits are not checked.
£95,000 salary with £5,000 to £20,000 of variable pay: adjusted net income £100,000 to £115,000.
Take the £15,000 plan with you.
One email with your numbers: the £15,000 a year, the £1,250 a month, the working line by line, and what to ask payroll for.
Worked example: £95,000, one child
Computed from the 2026-27 rules when this page was built. Change the household above for your own.
Childcare example: England, children aged 9 months to 2, a full year of eligible support and enough paid childcare to use the maximum top-up. Universal hours for older children reduce the amount at risk.
- 1Salary £95,000 with a bonus range on top: adjusted net income at the top of the range decides what's safe.
- 2Sacrificing for the high end keeps you under whatever happens; sacrificing for the low end leaves a top-up to make before 5 April if the bonus lands high.
- 3With one child under 3, £10,550 of childcare support rides on staying under.
How it works
- Bonuses and RSUs vesting are earnings for income tax and NI in the year they're paid or vest. gov.uk/income-tax-rates
- They count in full towards adjusted net income, which drives the £100,000 tests. gov.uk/guidance/adjusted-net-income
- Sacrificing a bonus into the pension (where the scheme allows) keeps it out of adjusted net income. gov.uk/guidance/salary-sacrifice-and-the-effects-on-paye
Questions people ask
Do RSUs count towards adjusted net income?
Should I sacrifice for the high or the low end of the range?
What if the vest lands after I've set my sacrifice?
Where next
Related calculators
Worked out already
Your own number takes two minutes.
Change the household above to match your payslip. The working updates as you type, the page keeps your numbers in this browser tab.