Is PPK enrollment attractive from the tax point of view?
The welcoming contribution and subsequent annual subsidies, financed from the Labor Fund, do not constitute taxable income for the PPK enrollee, nor are they counted towards the social security contribution basis. This means that the amount financed by the state is transferred to the enrollee's individual account in full.
The contributions of an employed person (both basic and additional) are financed from the enrollee’s net income. This means that the contribution amount is transferred to the PPK after the employee/collaborator has paid due social security contribution and tax advances.
The contributions paid by you as the employing entity are not subject to social security charges, but are taxed according to the same rules as other income that the worker receives from the employer. If you decide to also finance the enrollee’s mandatory and/or voluntary contributions, their value would be taxed and subject to social security charges in full, with the net amount paid into the PPK. If you would like to contribute the agreed amounts to the PPK without imposing social security and tax charges on the enrollees, it would be necessary to gross these amounts up, and then provide additional financing for the tax and social security charges from your own funds.