An employee who has opted out of making contributions to the PPK will be re-enrolled in the program. This is known as auto-enrollment, which, according to regulations, takes place every 4 years. The first auto-enrollment in the PPK scheme will take place on April 1, 2023.
It is important to note that declarations by employees to opt out of making contributions to the PPK are not indefinite. They cease to be effective on a certain date, which the same for all employing entities, regardless of the date of implementation of the PPK, the date the employee was hired, or the date the employee resigned from making PPK contributions.
According to the PPK Act, every employer, regardless of when it entered into an agreement to participate in the PPK program, is obliged to:
- by February 28, 2023, inform employees who have previously submitted declarations to opt out of PPK contributions that a PPK agreement must be concluded on their behalf and that PPK payments must be made for them starting April 1, 2023,
- accrue and, as of April 1, 2023, make PPK contributions for these employees, unless they opt out again and submit an opt-out declaration to the employer.
Crucial deadlines
| Until when should employees be informed about auto enrollment in the PPK program? | By February 28, 2023 | Since when can an employee make a declaration of opting out from contributing to the PPK so as not to be subject to auto enrollment? | As of March 1, 2023 |
| Until when are the declarations submitted beforehand to opt out of PPK contributions valid? | Until February 28, 2023 | From when should the PPK contributions be paid to TFI PZU SA? | As of April 1, 2023 |
Things to keep in mind
Adhere to deadlines:
- for informing employees about the auto enrollment,
- for accrual and making contributions to the PPK
Reserve budget funds:
- additional funds should be budgeted in 2023 for contributions to the PPK,
- The base PPK contribution financed by the employer is 1.5% of gross remuneration.
