Employers operating Employee Pension Programmes (PPE) are required to verify participation levels in the programme twice a year: as at 1 January and 1 July. Following each verification, they must submit a relevant declaration to the Polish Development Fund (PFR). Since last year, this can also be done electronically.

The declaration on the participation level (number of people employed and PPE participants) as at 1 January must be submitted to PFR by 31 January of the given year.

Verification of participation levels is of key importance for employers who operate PPE instead of Employee Capital Plans (PPK). If PPE participation falls below 25% as at the verification date (1 January or 1 July), the employer loses the exemption from the obligation to establish a PPK.

Find more articles in PRO HR January 2026.