How to determine the employment status for PPK?


Employee Capital Plans - colloquially and shortly referred to as PPK - is a common, voluntary, private systematic saving program, the purpose of which is to meet the financial needs of people over 60 years of age. An employee reported to the PPK automatically or upon his own request makes payments towards the program in question in accordance with the rules specified in the Act. Contributions to the employee's PPK are also made by the employer and the state itself. However, before the employee can actively operate under the savings program, his employer is obliged to verify the current employment status in the company in order to determine the date of joining the PPK. How is the employment status to PPK determined? We answer in the article!

Who is obliged to implement PPK?

Pursuant to the provisions of the Act on PPK, the obligation to implement the PPK applies to enterprises in which employees and other obligatory persons registered for retirement and disability insurance at ZUS are employed.

The employing entities include:

  • the employer referred to in art. 3 of the Labor Code;
  • publisher;
  • agricultural production cooperatives or cooperatives of agricultural circles;
  • principals;
  • entities in which the supervisory board operates.

However, there are some exceptions to the above rule. The following are mainly exempt from the obligation to implement PPK:

  • micro-entrepreneurs, if all their employed persons submit to the employer a declaration of resignation from payments to the PPK;
  • employing entities that are also natural persons who employ - to the extent not related to the conducted activity of this entity - a natural person to the extent not related to the economic activity of that person;
  • entrepreneurs who have implemented the Employee Pension Program in their company (the so-called "PPE", details are described in Article 133 (1) of the PPK Act).

From the perspective of the Act on PPK, a microentrepreneur is the one that has met the following conditions jointly in at least one year of the last two years:

  • employed on average less than 10 employees per year and
  • achieved an annual net turnover from the sale of goods, products and services as well as from financial operations not exceeding the PLN equivalent of EUR 2 million or the total assets of its balance sheet prepared at the end of one of these years did not exceed the PLN equivalent of EUR 2 million.

PPK obligation - deadlines

The obligatory deadlines for applying the PPK Act are not the same for all entrepreneurs. The purpose of differentiating the deadlines for implementing PPK in companies was to make it easier for entrepreneurs to prepare for this multi-stage process. The date from which the employing entity is obliged to introduce PPK depends on the employment status of its company.


Date of introducing PPK in the company

Employment status

July 1, 2019

if the company employed at least 250 people as of December 31, 2018

January 1, 2020

if the company employed at least 50 people as of June 30, 2019

July 1, 2020

if the company employed at least 20 people as of December 31, 2019

January 1, 2021

all other companies, including entities belonging to the public finance sector, regardless of the level of employment in these units


Employment status to PPK

In order to determine the employment status in the company, the employing entity should first verify which of the people working in its company meet the definition of an employed person in the context of the PPK Act.

Art. 2 of the Act on Employee Capital Plans

"Point 1. The terms used in the Act have the following meanings:

point 18) employed persons:

  1. employees referred to in art. 2 of the Act of June 26, 1974 - Labor Code (Journal of Laws of 2019, items 1040, 1043 and 1495), with the exception of employees on mining leaves and leaves for employees of the coal mechanical processing plant referred to in Art. . 11b of the Act of September 7, 2007 on the functioning of hard coal mining (Journal of Laws of 2019, item 1821), and juveniles within the meaning of Art. 190 § 1 of the Act of June 26, 1974 - Labor Code;
  2. natural persons performing outwork over the age of 18, referred to in the executive regulations issued on the basis of art. 303 § 1 of the Act of June 26, 1974 - the Labor Code;
  3. members of agricultural production cooperatives or cooperatives of agricultural circles, referred to in art. 138 and art. 180 of the Act of September 16, 1982 - Cooperative Law (Journal of Laws of 2020, items 275, 568, 695 and 875);
  4. natural persons over the age of 18, performing work on the basis of an agency contract or contract of mandate or another contract for the provision of services, to which, in accordance with art. 750 of the Act of 23 April 1964 - Civil Code, the provisions on the order shall apply;
  5. members of supervisory boards remunerated for performing these functions;
  6. persons indicated in point (a) a-d who are on parental leave or receive maternity allowance or allowance in the amount of maternity allowance

- obligatorily subject to retirement and disability insurance in the Republic of Poland, within the meaning of the Act of 13 October 1998 on the social insurance system (Journal of Laws of 2020, items 266, 321, 568, 695 and 875) ”.

According to the provisions of the above Act, the employment status for the PPK applies to all employees who are subject to social insurance, retirement and disability insurance obligations. It should be emphasized that we are talking here about people covered by the above-mentioned insurance obligatorily, not voluntarily. Only adult employees may be reported to the PPK.

Employment in the PPK should include both employees up to 55 years of age and those who have already exceeded this age limit. The fact that people over 55 are not automatically covered by the PPK obligation does not affect the method of calculating employment by the entrepreneur.

It is also important not to include in the employment status twice persons who cooperate with a given entrepreneur on the basis of more than one insurance title.

Employment status to PPK - exceptional cases

Employees on unpaid leave are also included in the employment status if they achieved contributory income from retirement and disability pension insurance in the month of determining this status.

In accordance with the provisions of the Act on PPK, only adults can join this program. Consequently, young employees should not be taken into account when calculating the employment of the enterprise. The exception is the situation when a juvenile becomes an adult during the apprenticeship - then he should be included in the determination of the employment status.

Obligations related to the implementation of PPK in companies are numerous and require entrepreneurs to know the regulations. Correct determination of the employment level in the company is crucial in the context of implementing the PPK, therefore it is worth thoroughly familiarizing yourself with the assumptions of the program for the purposes of correct employee settlements. Do you have a question? Ask our expert! Daily Online Tips! Ask a question TEAM