Poland: Unclear rules regarding Employee Capital Investment Plans (PPK) enrollment of employees / contractors at the age group 55-70

Currently, the largest companies (250+) in Poland are enrolling participants for Employee Capital Investment Plans (having until 12 November 2019). While participation rules for employees / contractors aged 18-54 are clear, there are many doubts as to the rules for persons aged 55-70.

As employers have additional information obligations towards this group and there are high penalties for failing to conclude a PPK maintenance contract (fine up to PLN 1,000,000), a cautious approach is recommended when applying PPK participation rules for persons aged 55-70, i.e.:

  • such persons employed as of 1 July 2019 join PPK based on their application (unlike the 18-54 age group where enrollment is automatic if no resignation was filed)

  • there is no seniority requirement (unlike the 18-54 age group where in principle there is a minimum 3-month seniority required).


The above rules do not apply to new hires after 1 July 1 2019 (for companies with employment level 250+) who previously were employed in the same company (e.g. under an employment / mandate contract) for at least 3 months during the 12 months preceding the first day of new employment.

Such persons do not join PPK based on their application, but they should be automatically enrolled by the employer, unless they submit a resignation (the same as in the 18-54 age group, but with no obligation of a 3-month seniority after the new employment date).

For the 55-70 age group, each employer should:

  • check employment status, whether the person qualifies for automatic enrollment or based on his / her application

  • provide additional communication dedicated to this group

  • inform new hires appropriately about the possibility of joining PPK irrespective of seniority.

Bird & Bird supports clients in preparing for and implementing PPKs, and provides day-to-day assistance in their management.


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