What is NEST?

The National Entitlement Security Trust (NEST) is a national industry trust established to safeguard the entitlements of employees determined under any employment agreement, award, or the National Employment Standards (NES).

Open to employers across all industries, NEST operates as a not-for-profit trust, providing a secure solution for managing a wide range of non-superannuation entitlements.

Employers can contribute entitlements such as annual leave, long service leave, sick leave, severance, and redundancy payments into NEST, however due to Government legislation, superannuation entitlements are not allowed.

While other employee entitlement trusts are typically limited to specific industries and entitlement categories - such as long service leave or redundancy - NEST is unique. We are the first trust in Australia to accept contributions for all types of non-superannuation entitlements across all Australian industries.

The broad scope and flexibility of NEST:

Employee Entitlement	Entitlement Types Managed by Various Industry Trusts
		Long Service Leave Trusts	Redundancy Trusts	Superannuation Trusts
Long Service Leave	Yes	Yes	No	No
Redundancy	Yes	No	Yes	No
Annual Leave	Yes	No	No	No
Annual Leave Loading	Yes	No	No	No
Sick Leave	Yes	No	No	No
Maternity Leave	Yes	No	No	No
Paternity Leave	Yes	No	No	No
Training Leave	Yes	No	No	No
Education Leave	Yes	No	No	No
Bonus Payments	Yes	No	No	No
Productivity Payments	Yes	No	No	No
Special Leave	Yes	No	No	No
Superannuation	No	No	No	Yes