Structure of PPK contributions
In the PPK, both the employing entity and the enrolled individual finance the contributions. Each of them will be obligated to finance, from their own funds, the basic contribution, as well as the additional contribution if they declare that they will make the latter. The contributions are defined as a percentage of the PPK enrollee’s remuneration, understood as the basis for the calculation of pension and disability contribution.
The mandatory basic contribution of the employing entity will be 1.5% of the remuneration. In the PPK management contract, the employing entity will be able to declare an additional contribution of up to 2.5% of the remuneration. In turn, PPK enrollees will finance a basic contribution of 2% of the remuneration. However, if his or her remuneration (from various sources) does not exceed the minimum wage, the contribution can be lower (but not lower than 0.5% of the remuneration). In addition, PPK enrollees will be able to declare financing for additional contributions amounting to 2% of the remuneration. We recommend taking the necessary steps to adjust your payroll system to the making of PPK contributions.