Self assessment, how to reduce net adjustable

Hi all, I know this has been discussed several times but looking for some advice here. I submitted a self assessment via accountant last year (salary of 126K, reduced the tax bill with pension contribution). I have decided to submit my own this year as on PAYE and it just seems silly to pay accountant to enter 3 numbers…I have almost completed it but struggling with two things, please help!

1) Pay from employment 119.169 2)SIP contribution (via vanguard) of 26K (20.8K from me + tax relief) plus employer scheme at around 3K 3) total income on which tax is due 106,599K

Now I wanted to stay under 100k for childcare free hours. Can someone explain why I’m not under 100k with that salary and pension contribution?