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Benefits of NEST




  • »   Contributions are tax deductible
  • »   Contributions are FBT exempt
  • »   Investment returns are paid to employers
  • »   Balance sheet provisions for employee entitlements are reduced by the amount contributed to NEST
  • »   NEST is a highly valued employee benefit




  • »   Employees receive absolute certainty that their entitlements are secured
  • »   Employee entitlements are no longer exposed to business risk
  • »   Employee entitlements are available for immediate payment when required
  • »   Employee entitlements are protected from a receiver in an insolvency
  • »   Entitlements are visible and transparent. Each employee receives their own NEST account which they can access        over the internet
  • »   Entitlements are portable where required


Community & Government


NEST is a simple model that provides benefits for all stakeholders involved.


In the event of insolvency, NEST ensures that employees receive their entitlement payments within days of the event. This speed of payment helps negate the need for affected employees to rely on welfare safety nets while looking for new employment. This will result in a lower level of social security claims and taxpayer funding of employee entitlement liabilities, hence reducing the burden on taxpayers and the general community.


NEST supports the Governments policy objective of improving and maintaining public confidence in the business sector resulting from responsible financial management and sound corporate governance practices.