A proposed amendment (Polish) to the recently effective pension autoenrollment (PPK) law (Polish) would remove the contribution cap — currently set at 30 times an individual’s annual salary — and require PPK contributions to be calculated on employees’ total remuneration. Supporters claim the proposal would reduce administration burdens, but the change would significantly increase employers’ costs.
- Employers that meet a permanent minimum threshold of 25% employee participation in a PPE plan (“Pillar III” pension program) wouldn’t have to establish a PPK.
- Employers could voluntarily establish a PPK even if they already offer a PPE plan.
- The amendment expands the definition of “employed persons” to include individuals who are on parental leave or are receiving maternity allowance.
- Government Announcement (Polish) (Prime Minister, 7 May 2019)
- PPK Law (Polish) (Polish Official Journal, 28 Nov 2018)
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