Why the taper matters
Pension sacrifice can reclaim allowance and soften the taper. That can also lower the high income child benefit charge if it applies to you.
- Sacrifice reduces taxable income first; the NI cap only affects NI relief.
- Switch rUK/Scotland in the calculator to reflect the correct banding.
- Even with NI relief capped, reclaiming personal allowance can outweigh the NI clawback.
How to model your position
Use a higher sacrifice input to see how much allowance you reclaim. The calculator reruns income tax, NI, student loans, and the child benefit charge with and without the cap.
- Start with a 10–20% sacrifice and adjust from there.
- Add employer pass-through if your company shares NI savings.
- Compare results with fixed versus percentage sacrifice.
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