Introduction to NEST Pension Deductions

NEST permits employers to calculate pension deductions based on a percentage of Qualifying Earnings, Pensionable Earnings or Total Earnings. Find out more on how to calculate contributions.

The tax basis of the pension deduction can be via Salary Sacrifice or Relief at Source.

In this section:

• Salary Sacrifice Pension - based on Qualifying Earnings

• Relief at Source - based on Qualifying Earnings

• Salary Sacrifice - based on Pensionable Earnings, Total Earnings or Custom Earnings

• Relief at Source - based on Pensionable Earnings, Total Earnings or Custom Earnings