A particular weakness of the Act on PPK (Employee Capital Plans)  turns out to be the provisions setting the deadline for the implementation of obligations regarding the establishment of the PPK, imposed on entities established after January 1, 2021. Such entities are not covered by the transitional provisions of the PPK Act, which set deadlines for concluding PPK management and maintenance contracts for individual groups of employers, depending on the number of employees, and establish PPK on general terms.

The Act on PPK provides that the PPK management contract should be concluded no later than 10 business days before the day on which the employing entity is obliged to conclude a PPK contract for the first employee. The contract for running a PPK is concluded after the end of the third month of employment in the employing entity, not later than by the 10th day of the month following the month in which the term of 3 months of employment expired.
The three-month employment period that determines the obligation to conclude a PPK agreement is included in the employment periods from the previous 12 months that took place in a given employing entity. However, employment periods from the previous 12 months, which took place in other entities, are also included if, under separate regulations, the employer is the legal successor in legal relations established by the employer who previously employed the employed person. Therefore, the period of employment with the previous employer before the employee's transfer as part of the transfer of part or all of the workplace within the meaning of Art. 23 (1) of the Labour Code.

This leads to the conclusion that entities established after January 1, 2020, which take over employees of other companies and enter into the rights and obligations of previous employers, have less than a month to establish a PPK. Of course, the above terms themselves raise a number of organizational problems. Unfortunately, they also significantly complicate the process of selecting the managing institution of the PPK.

Many employers are not aware of these obligations and the resulting tight deadlines when planning various types of transfer of a workplace or its part to newly created entities. However, failure to establish the PPK on time may result in prosecution of an offense and is subject to a fine of up to 1.5% of the remuneration fund.

More in the article  r.pr. Paulina Zawadzka-Filipczyk "The transfer of employees radically shortens the time to establish a PPK" for Dziennik Gazeta Prawna (rticle from 3 March 2021).