The National Pensions Savings Scheme
研究了国家养老金储蓄计划（NPSS）因增加劳动力成本对就业的负面影响，尤其对中小企业冲击最大，并指出不遵守或退出计划会削弱其覆盖低收入员工的目标。
The National Pensions Savings Scheme (NPSS) provides a supplementary personal pension for all employees who choose not to opt out. If they do not opt out, their employer is obligated to pay a contribution. The article considers the employment effect of the increase in labour costs implied by the NPSS. It shows how this employment effect is likely to be greatest for small firms since few of them have any supplementary pensions of the quality that is required.The negative employment effect will be reduced to the extent that there is non-compliance or opt-out, but if this occurs, the purpose of extending pension coverage to employees on lower earnings will be defeated.