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Automatic Enrolment - NEST

Key Points

  • NEST is a trust based, defined contribution, occupational pension scheme that employers can use as an automatic enrolment scheme to comply with their employer duties under the Pensions Act 2008;
  • NEST has a universal service obligation which means that all UK employers can use NEST to fulfil their employer duties.
  • Other pension providers offer automatic enrolment schemes as alternative solutions for employers;
  • NEST initially had restrictions on the total amount of contributions it can accept for each member and on members transferring in other pension savings. These restrictions were removed in April 2017.

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