Employee Capital Plans Poland (PPK) are a mandatory part of the employee benefits system in Poland, designed to support long-term retirement savings. While the program’s structure is relatively simple, many employers underestimate their obligations. Many business owners focus only on employee contributions to PPK, forgetting that timely transfer of contributions to financial institutions is equally crucial. 

Employer responsibilities under PPK

According to the PPK law, the employer responsibilities include: 

• calculating, collecting, and co-financing PPK contributions, 
• transferring contributions within statutory deadlines,
• maintaining records and cooperating with financial institutions.

Neglecting these duties can lead to scrutiny, as PIP (State Labour Inspection) inspections are becoming increasingly common. 

We provide support with registering employees for PPK and ongoing management as part of our HR and payroll services, ensuring accurate and timely submission of all required information to financial institutions. 

Interest on late PPK contributions

Every participant has the right to claim interest on late contributions from the employer liability. Under civil code, interest applies to late contributions. Importantly, the participant does not need to prove that they suffered a loss; interest on late contributions is due simply for the delay, serving as a flat-rate compensation for the lost opportunity to grow funds in the account balance. 

Example: If a PPK contribution is due on June 15, but the employer transfers it on June 30, interest on late contributions accrues for 15 days, both on the employee and employer contributions. 

Interest obligations fall solely on the employer and cannot be transferred to the financial institution – they must be paid to the participant. Many employers mistakenly think that paying the missing contribution is enough; it’s also necessary to account for interest on late contributions. 

Employee claims on late contributions

Late or missed PPK contributions are more than a procedural issue—they constitute a real financial loss for employees. Regular contributions impact: 

• the account balance, 
• eligibility for state co-contributions, 
• access to funds deducted from the employee’s salary. 

In extreme cases, the employer may result in unlawfully using the employee’s money, creating a legal risk that can be classified as a violation of wage protection laws. 

Article 29 of the PPK law refers to civil code regarding liability for damages. This allows employee to claim full compensation if the delay in late contributions was caused by the employer’s fault. 

Remember that claims for late contributions are subject to a 5-year statue of limitations, giving former employees a significant period to demand a payment.

Penalties for late PPK contributions

Failing to transfer contributions on time is a legal offense, subject to severe sanctions. 

Employers face fines for non-compliance ranging from 1,000 PLN to 1,000,000 PLN (penalties for late PPK payments). Liability may apply to: 

• the employer responsibilities (legal entity or individual), 
• any representative acting on behalf of the employer, such as the CEO, HR director, or payroll manager. 

In practice, PIP inspections increasingly enforce these sanctions, especially when the employer ignores rules or underreports PPK contribution deadlines. 

PIP inspections on late contributions

The State Labour Inspectorate (PIP) regularly monitors PPK compliance for companies. Inspections may be initiated by the PIP or triggered by employees complaint. During checks, inspectors review: 

• reporting against payroll records, 
• contribution deadlines, 
• documentation and communication with financial institutions, 
• PPK employee registration Poland and notifications regarding PPK enrollment. 

If violations are found, inspectors can issue fines, submit cases to court, or notify other regulatory authorities. 

For this reason, every company should implement an internal system for PPK monitoring, such as periodic reconciliation of balances and transfer deadlines, which can be part of outsourced payroll and HR support.

If you need additional support in Accounting and HR & Payroll services contact us!

Text based on: INFORLEX