9.11.2022 Labour law

[Poland] Employee Capital Plans (PPK) – auto-enrolment again in 2023

Auto-enrolment, i.e., automatic enrolment into the Employee Capital Plans (PPK) programme of people between the ages of 18 and 55, is one of the employer’s obligations. In 2023, the first auto-enrolment will be for persons for whom the employer has not previously concluded an agreement to run PPK, as they have submitted a declaration to resign from making PPK contributions.

PPK re-enrolment – information obligation by the end of February 2023

Auto-enrolment into PPK implies an obligation to inform employees of this fact. Employers must provide such information, in a form of their choice, by the last day of February 2023. Communications for subsequent auto-enrolments must be provided by the end of February 2027, the end of February 2031, etc., respectively, i.e., every four consecutive years.

What is highly important is that the deadline for re-enrolment into PPK is the same for all employing entities, regardless of when they implemented PPK.

It is necessary to inform about auto-enrolment into PPK:

  • employees who submitted their resignation declarations prior to the PPK agreement being concluded in their name and on their behalf,
  • PPK participants who submitted declarations of resignation while saving in PPK.

However, such information, according to the regulations, does not have to be provided to individuals who will reach the age of 70 before 1 April 2023.

Re-enrolment also does not mean that all those who previously opted out of saving in the programme will have to join it. This is because everyone has the right to re-submit a declaration to resign from PPK.

If an employee submits a declaration of resignation to his/her employer after 1 March 2023, the entity does not make payments to the PPK for that person and, therefore, the employee is not a PPK participant.

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PPK re-enrolment – concluding an agreement and making contributions

Under the PPK Act, employers are obliged to conclude agreements and make payments (the obligation occurs every four years, for the first time in 2023) for individuals who previously resigned from joining the programme and then did not renew their declarations of resignation from PPK participation within the set deadline.

Once submitted, a declaration of resignation remains in force until the last day of February of the year in which auto-enrolment falls. The first auto-enrolment takes place in 2023, so declarations made earlier are in force until 28 February 2023. Anyone wishing to uphold his/her decision to resign should submit another declaration to his/her employer after 1 March 2023.

As a result of auto-enrolment, an employing entity must comply with its obligations, i.e., among others, the information obligation. Another obligation relates to the conclusion of agreements on behalf of employees who have previously resigned from PPK participation and then making contributions for these employees (read also: Additional contribution to the PPK).

PPK auto-enrolment – important deadlines
Until 28 February 2023Obligation to provide information about auto-enrolment to employees who have submitted PPK resignation declarations
As from 1 March 2023Employees may submit further PPK resignation declarations
March 2023Employers calculate and collect PPK contributions for those who have not submitted new PPK resignation declarations
Until 17 April 2023Employers make contributions to the PPK for those who auto-enrolled into the programme (provided they did not make a declaration of resignation within the deadline)

Learn more: Amendment to the PPK Act. Changes for employers from 4 June 2022

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