Poland Employee Capital Plans (PPK)

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

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.

Next: 15 September 2026then 15 October 2026, 15 November 2026

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.