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The National Employment Savings Trust (NEST) is a defined contribution workplace pension scheme in the United Kingdom. It was set up to facilitate automatic enrolment as part of the government's workplace pension reforms under the Pensions Act 2008.
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Automatic enrolment was introduced in the United Kingdom in 2012. The scheme initially covered all UK citizens in work aged between 22 and the state pension age who earned more than £8,105 a year (this amount rose to £10,000 in 2015), as well as all those not already enrolled in a workplace pension scheme.
These measures implemented recommendations from the Making Automatic Enrolment Work review and revised some of the automatic enrolment provisions in the Pensions Act 2008. The Act amended existing legislation that provided for revaluation or indexation of occupational pensions and payments by the Pension Protection Fund.
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