Meeting the financial requirement: Advice needed urgently!

Hi All,
Sorry for bothering you. I will be applying for a spouse visa (FLR(M)) soon and my wife will be my sponsor, but we have a slight worry at the moment. She had a pay rise last July from £18650 to £19250 per annum. However, her last p60 (April 2016) showed a taxable income of £17560 which is below the income threshold. Her wage-slip shows a salary of ~£1638.08 monthly but a pension contribution of £88 per month reduces her total pay to £1549.53 before taxes (and student loan payment). My questions are; does the home office consider her salary before she sacrifices her salary in the form of pension contribution or salary after that is done? Do you know anyone who's been in a similar situation. As her p60 shows an income that is below what's quoted by the employer when she received a letter indicating the pay rise last July, do we stand any chance at all? I need a succinct explanation.

You don't need P60s. You need 6 months payslips and 6 months corresponding bank statements showing the salary payments. It is the GROSS salary that is used, before deductions.