Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15th
Note sur la date : 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.
Chaque mois, avant le 15. · 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.
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Ce qui change
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.
Qui est concerné
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.
Tailles : micro, petite, moyenne, grande · Secteurs : Tous les secteurs · S'applique si : Nous employons du personnel
Que faire
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.
Prochaines échéances
Sanction
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 - FAQ: Kiedy należy naliczyć i przekazać wpłaty do PPK? (www.mojeppk.pl)
Dernière vérification le 9 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.