Poland: Employer’s obligations regarding auto-enrolment in the PPK

The auto-enrolment affects:

• all employed persons, i.e.mainly employees who are under the age of 55 and opted out of the PPK;
• former employees who will receive a salary or other benefit (e.g. a 2022 bonus) in March 2023 or thereafter and who were at one time a PPK participant, even if they opted out of the PPK during their employment.

What must employers do?

• By 28 February 2023. - Inform employees and/or former employees about auto-enrolment and the expiry of their existing opt-out declarations.
• From 1 March 2023. – start collecting new opt-out declarations. New declarations cannot be submitted before this date. A PPK opt-out declaration must be signed by hand or with a qualified electronic signature. A document scan or other electronic signature (such as basic DocuSign) is insufficient.
• If no opt-out declaration is submitted, accrue the PPK contributions for salary/benefits paid in March 2023 and afterwards;
• By 17 April 2023, transfer the PPK contributions collected in March 2023 to the PPK provider.

The notification obligation applies to all employers, no matter when they established a PPK. Auto-enrolment also applies to micro-entrepreneurs who have not established a PPK because all of their employees opted out.

Bird & Bird has supported a number of clients in implementing and operating a PPK. We help clients prepare appropriate auto-enrolment notices.

For further information, please contact our lawyers.