Nest on a payslip refers to a workplace pension scheme called the National Employment Savings Trust (NEST) . NEST is a defined contribution occupational pension scheme set up by the UK government to help deliver its auto-enrolment program. It is designed to be simple and straightforward for employers to set up and manage, and it is free for employers to use. Employees who are enrolled in NEST contribute a minimum of 5% of their qualifying salary, while their employer contributes a minimum of 3% of their salary. Contributions are deducted via salary sacrifice, which means that employees dont have to pay any tax or National Insurance on the money they contribute. NEST pensions work like any other workplace pension scheme, with contributions from both the employee and employer, and tax relief on all the contributions made. Once enrolled, employees can use the NEST pension calculator to work out how much they could take out at the end of their working life.