Obligation to establish PPK in case of PPE suspension for more than 90 days


Employers who run Employee Pension Schemes (PPEs) but have suspended contributions for a period exceeding 90 days are required to establish PPK (Employee Capital Plan). What are the deadlines for concluding a contract for operating and managing a PPK?

Entities which have suspended their PPE contributions for more than 90 days in total - if an employer has suspended and resumed contributions several times, the total number of the days of suspension shall count - are required to conclude contracts:

  • Contract for the operation of PPK - at the latest by the 10th day of the month after the lapse of 3 months from the 91st day of suspension of contributions to PPE
  • PPK management contract - at the latest 10 working days prior to concluding an agreement to operate Employee Capital Plans

Pursuant to the Act on Employee Pension Schemes, employers have the possibility to suspend payment of basic PPE contributions or temporarily limit their amount, e.g. in the event of a worsening of the company's financial standing. Such a decision may be made:

  • unilaterally - by the employer, without acceptance of employee representation
  • on the basis of an agreement with employee representation

Both the suspension of contributions and the reduction of their amount must apply to all participants of the Employee Pension Scheme.

Read also: Deadline for PPK implementation postponed by 6 months


Subscribe our newsletter

If you want to be up-to-date, subscribe our newsletter!

Contract Administration

City Business Center 5 Karadžicova 16
821 08 Bratislava
✆: +421 901 911 197

Contract Administration

Masarykova 34/413
602 00 Brno
✆: +420 542 425 824

Contract Administration
Sp. z o.o.

ul. Hrubieszowska 2
01-209 Warszawa
✆: +48 22 295 3200

Contract Administration
Sp. z o.o.

ul. Strzegomska 142A
54-429 Wrocław
✆: +48 71 733 1300

Contract Administration
Sp. z o.o.

ul. Smoleńsk 18/1
31-112 Kraków
✆: +48 12 334 9100

Contract Administration
Sp. z o.o.

ul. Nawrot 114
90-029 Łódź
✆: +48 42 671 8560

Contract Administration

U Garáží 1611/1 Praha 7 Holešovice
✆: +420 221 111 611



Czech Republic

Brno, Prague


Warszawa, Wrocław, Kraków, Łódź

Choices pertaining to cookies on this website

Contract Administration Sp. z o.o. may use the cookies to store login information, collect data for the purposes of optimising website operation, and provide advertisements tailored to your interests. Choose, in the manner described below, whether this website may use functional or advertising cookies

zamknij This website uses cookies to provide services in line with Cookies policy. You can define terms and conditions of storing or accessing cookies in your browser.