Cicely Brown, head of corporate and external affairs, said it would question members on the issues worrying them most.

Andy Brown, the BPIFs director of industry competitiveness, said the federation itself had wound up its final salary scheme because of mounting costs. "It is a problem for large as well as small and medium businesses and can result in fear and low morale."

Communisis and Polestar are both running large deficits on their schemes.

The report, from actuary consultant Hazell Carr, said 25% of small businesses planned to wind down their final salary schemes in the next year.