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Salary sacrifice toolkit

Salary sacrifice is a tax-efficient way for your employees to contribute more to their pension pots. Like any benefit, it works best when they understand what it is and why it matters.

This page brings together a range of clear, ready-to-use resources to share with your employees – helping them feel more confident and in control of their pension choices.

New employees

If you offer your employees the option to make contributions through salary sacrifice and they agree, you’ll need to update their employment contracts. These letters provide draft wording – but it’s a good idea to check with your employment lawyer before using them, as we can’t give you advice in this area.

Download our employee opt in letter for new employees

Download our employee opt out letter for new joiners

Existing employees

These resources are designed to help you explain salary sacrifice to your employees – covering everything they need to know in a clear, straightforward way.

Download our employee opt in letter for already enrolled employees

Employee FAQs

Here’s where you’ll find the answers to employees’ most frequently asked questions about salary sacrifice.

Download our employee guide

Helpful articles

An introduction to salary sacrifice

With salary sacrifice, both you and your employees pay lower National Insurance contributions.

Learn about salary sacrifice

Getting set up

Salary sacrifice helps you and your employees save. You can set it up through your Nest account.

Get started

Making contributions

In a salary sacrifice arrangement, the employee’s share of pension contribution is treated as an employer contribution. Our guide will show you how this works.

Read our guide

Why choose salary sacrifice?

Our webinar clearly breaks down the benefits of salary sacrifice – both for you and your employees.

Watch our webinar

© Nest Corporation 2026. All rights reserved. The communications available on this webpage are only to be used by participating employers of Nest. It is the responsibility of the user to ensure that the correct communication is issued in the circumstances. The user should ensure that it is in receipt of the current version of the communication before issuing it by regularly checking this webpage for updated versions. If you are in any doubt about how pensions legislation applies to you we recommend that you seek specialist legal advice. We don’t make any representation or warranty, express or implied, that the communications available on this webpage are accurate, complete or error free. We don’t accept responsibility for any loss caused as a result of reliance on the communications contained on this webpage, which are intended to be for guidance only, nor do we accept responsibility for loss caused due to any inaccuracy, incompleteness or error.