National Employment Savings Trust (NEST) formerly known as the personal accounts scheme is intended for low income workers who don’t have access to good company pension arrangement. It is a low-cost way for these employees to save. If you don’t have a company pension scheme that meets the required criteria you would have to enrol your eligible employees to the NEST pension scheme. While this may be a good thing, it would not necessarily be helpful or off interest to moderate to high earners, or those looking for a variety in contribution levels. We feel that coming up with your own qualifying pension scheme could work better as a benefit and retention tool for a wider range of staff.