Employee Capital Plans | Max-Planck-Institut für Sozialrecht und Sozialpolitik - MPISOC

Employee Capital Plans

Pracownicze programy kapitałowe, PPK

1 For the employer it is mandatory to provide insurance for their employees in the PPK, if no other options for occupational pension insurance (i.e. PPE) are provided. PPK plans do not have to be implemented, if at least 25% of the employees in the given enterprise have joined the PPE and the employer contributes at least 3.5% of remuneration to the PPE.

Legal Basis: Occupational Capital Plans Act (ustawa o pracowniczych planach kapitałowych).