Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th
Date note: Gemini candidate audit (2026-09-08), confidence: likely. The 15th-of-month deadline and Art. 28(4) legal basis are well-established and match Gemini's own citation; not independently re-confirmed against a live official page this session.
Every month, due by the 15th. · Only applies to employers with at least one employee actively enrolled in PPK; not due for months with no PPK-covered payroll, and not applicable to a self-employed person with no staff.
What changes
Employers must calculate and transfer employee and employer PPK (Employee Capital Plan) contributions, deducted from salaries paid during the month, to the selected PPK financial institution by no later than the 15th of the following month.
Who is affected
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.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We employ staff
What to do
Calculate employee and employer PPK contributions from each payroll run, and transfer both amounts to the employees' PPK accounts at the chosen financial institution by the 15th of the month following the month the contributions were calculated and deducted.
Next occurrences
Penalty
Fine of PLN 1,000 to PLN 1,000,000 under the PPK Act for failing to calculate, collect or transfer PPK contributions, or for encouraging employees to resign from PPK.
Sources
- isap.sejm.gov.pl - Ustawa o pracowniczych planach kapitałowych, Art. 28 (isap.sejm.gov.pl)
- mojeppk.pl - official PPK portal (www.mojeppk.pl)
Last verified 8 September 2026. Informational only, not legal advice.