Poland Employee Capital Plans (PPK)

Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th

Re-verified 2026-09-09 via mojeppk.pl's own FAQ page, which states contributions are due "do 15. dnia miesiąca następującego po miesiącu, w którym zostały obliczone i pobrane", confirming the 15th-of-month deadline alongside the existing Art. 28(4) legal basis.

Nächster Termin: 15. November 2026danach 15. Dezember 2026, 15. Januar 2027

Poland-registered employers with at least one employee enrolled in PPK (auto-enrolment for employees aged 18-54 who have not opted out). Micro-employers with fewer than 10 people employed are exempt only if every employee has submitted a resignation declaration; the self-employed with no staff have no PPK obligation.