Pension Optimiser Calculator
Find exactly how much pension contribution you need to reach key Adjusted Net Income thresholds. See all three targets at once and compare the effective cost of reaching each.
Your annual employment income
Bonuses, RSUs, other benefits (BIK)
What you are already contributing
Charitable donations via Gift Aid reduce ANI
All Thresholds at a Glance
| Threshold | Required Pension | Tax Saved | NI Saved | Effective Cost |
|---|---|---|---|---|
| Under £100,000 | £0.00 | £0.00 | £0.00 | 0.0% |
| Under £60,000 | £15000.00 | £6000.00 | £0.00 | 60.0% |
| Under £125,140 | £0.00 | £0.00 | £0.00 | 0.0% |
Under £100,000
Required Additional Pension (Annual)
£0.00
Required Additional Pension (Monthly)
£0.00
Total Pension Contribution
£0.00
Effective Cost %
0.0%
Before & After Comparison
| Item | Before | After | Change |
|---|---|---|---|
| Adjusted Net Income | £75000.00 | £75000.00 | £0.00 |
| Income Tax | £17432.00 | £17432.00 | -£0.00 |
| National Insurance | £3510.60 | £3510.60 | -£0.00 |
| Student Loan | £0.00 | £0.00 | -£0.00 |
| Annual Take-Home | £54057.40 | £54057.40 | £0.00 |
Savings Summary
Tax Saved
£0.00
NI Saved
£0.00
Student Loan Saved
£0.00
Total Savings
£0.00
Under £60,000
Required Additional Pension (Annual)
£15000.00
Required Additional Pension (Monthly)
£1250.00
Total Pension Contribution
£15000.00
Effective Cost %
60.0%
Before & After Comparison
| Item | Before | After | Change |
|---|---|---|---|
| Adjusted Net Income | £75000.00 | £60000.00 | £15000.00 |
| Income Tax | £17432.00 | £11432.00 | -£6000.00 |
| National Insurance | £3510.60 | £3510.60 | -£0.00 |
| Student Loan | £0.00 | £0.00 | -£0.00 |
| Annual Take-Home | £54057.40 | £45057.40 | £9000.00 |
Savings Summary
Tax Saved
£6000.00
NI Saved
£0.00
Student Loan Saved
£0.00
Total Savings
£6000.00
Under £125,140
Required Additional Pension (Annual)
£0.00
Required Additional Pension (Monthly)
£0.00
Total Pension Contribution
£0.00
Effective Cost %
0.0%
Before & After Comparison
| Item | Before | After | Change |
|---|---|---|---|
| Adjusted Net Income | £75000.00 | £75000.00 | £0.00 |
| Income Tax | £17432.00 | £17432.00 | -£0.00 |
| National Insurance | £3510.60 | £3510.60 | -£0.00 |
| Student Loan | £0.00 | £0.00 | -£0.00 |
| Annual Take-Home | £54057.40 | £54057.40 | £0.00 |
Savings Summary
Tax Saved
£0.00
NI Saved
£0.00
Student Loan Saved
£0.00
Total Savings
£0.00
High Income Child Benefit Charge: Reducing your ANI below £60,000 will eliminate the clawback of your child benefit entitlement. This is often a more valuable saving than the tax relief itself for parents earning above £60,000.
Understanding Pension Optimisation
Many UK higher earners are locked out of valuable tax reliefs and government support due to the thresholds attached to Adjusted Net Income (ANI). The two critical thresholds are £60,000 (High Income Child Benefit Charge) and £100,000 (Personal Allowance Taper and tax-free childcare eligibility).
Between £100,000 and £125,140, UK tax creates a 60% combined marginal rate — your effective cost of earning each additional pound is 60p in tax and National Insurance combined. This is one of the harshest tax brackets in the world, and it catches many people unaware.
Our pension optimiser calculator reveals the exact pension contribution needed to break out of these cliff edges. For salary sacrifice pensions, contributions save both income tax and National Insurance. For relief at source, they save income tax only. Either way, pension contributions often provide the most tax-efficient way to restore valuable allowances and benefits.
Use this calculator to compare the cost of reaching all three ANI thresholds, so you can decide which offers the best return on your pension contribution.