PPK: Information obligations of employers


The Act on Employee Capital Plans imposes numerous obligations on companies, including those related to communication with employees. What information on PPK must be provided by an employer to employees?

PPK, employers obligations, pension schemes

One of the implementation stages for Employee Capital Plans is to conduct an information campaign for employees, which presents the general programme rules. What is important is that such a campaign cannot include any initiatives aiming at discouraging people from saving in the PPK.

Read also: Incitement to withdraw from the Employee Capital Plans (PPK) and penalties for it

Information obligations also have to be fulfilled by employers during the participation in the programme.

What information about PPK should be provided to employees?

1. Access to the PPK for people between 56 and 70 years of age

The PPK programme automatically covers employees between 18 and 55 years of age, while those above this age bracket who are under 70 are allowed to submit an application to join the PPK.

2. Obligation to submit a transfer payment application

The new employees submit to their employers a statement about the contracts concluded on their behalf to run the PPK. On receiving such a document, the participants of the PPK must be informed by the employer about the necessity to submit on their behalf a request to transfer the funds that have been accumulated on their existing PPK accounts to the account kept by the financial institution operating the PPK for their current employer. The employee still has 7 days from receiving the above information from the employer to notify about his or her lack of consent to submit a transfer payment application.

3. Option to make an additional contribution and reduce the basic contribution

Employers are obliged to inform their employees about the possibility of reducing the basic contribution to the PPK - from 2% of the remuneration to a maximum of 0.5% of the remuneration, which applies to persons who receive remuneration from all sources not exceeding 1.2 times the minimum remuneration. Employees can also declare an additional contribution - maximum 2% of the remuneration.

Read also: Additional contribution to the PPK

4. Returning to making contributions

Employees who have resigned from the PPK programme will be automatically re-subscribed to the programme every 4 years (so-called autosubscription). Employers are obliged to inform such employees about the fact that they are making contributions again. The obligation will come into force in 2023.

5. Changing the financial institution

If an employer terminates an existing contract for the PPK management and decides to cooperate with another financial institution, he is obliged to inform employees about submitting on their behalf a request for the transfer of the collected funds to the PPK account operated by the selected institution.

Read also: Webinar: Effective PPK implementation. Practical information and examples

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