{"id":3516,"date":"2018-11-20T21:53:24","date_gmt":"2018-11-20T20:53:24","guid":{"rendered":"https:\/\/bktkancelaria.pl\/?p=3516"},"modified":"2021-12-16T10:47:44","modified_gmt":"2021-12-16T09:47:44","slug":"pracownicze-plany-kapitalowe","status":"publish","type":"post","link":"https:\/\/bktkancelaria.pl\/en\/employee-capital-plans\/","title":{"rendered":"Employee Capital Plans 2019"},"content":{"rendered":"

The President signed the Act on Employee equity plans<\/strong>. The law will already take effect from 1.01.2019. However, the implementation of the capital plans is to take place gradually and will depend on the number of employees. Companies with 250 or more employees will be the first to go. For these employers, the need to sign PPK management agreements will occur as early as 1.07.2019. Employers with 50 or more employees will be required to implement PPK from 1.01.2020, those with 20 or more employees must expect to implement the plans from 1.07.2020. All other companies and the public sector will implement PPK from 1.01.2021.<\/p>\n

What are Employee Equity Plans? <\/strong><\/h2>\n

It is a form of saving for retirement in the third pillar intended not only for persons employed under a contract of employment. A person employed on a contract of mandate, an employment contract, members of a supervisory board subject to mandatory pension and disability insurance and members of an agricultural production cooperative may also join PPK. The Act provides that employees between the ages of 19 and 55 will be automatically enrolled in PPK. Employees who are over 55 but under 70 will decide for themselves whether to join the scheme.<\/p>\n

Although the employee himself or herself will be able to opt out of saving by making an appropriate declaration, the Act imposes a requirement on employers to establish and maintain PPKs, which creates additional and previously unknown obligations.<\/p>\n

New obligations for employers<\/strong><\/h2>\n

The subject of the PSC will include, at a minimum:<\/p>\n

    \n
  • the selection of a financial institution with which to conclude a management agreement after agreement with a trade union or employee representation and the conclusion of such an agreement;<\/li>\n
  • conclusion PPK agreements<\/strong> for the benefit of employees;<\/li>\n
  • funding of contributions of at least 1.5% of salary (maximum 4%);<\/li>\n
  • calculation and deduction of the employee's contribution;<\/li>\n
  • a number of administrative duties such as verifying employees' statements and declarations related to the PPK or receiving statements from the financial institution;<\/li>\n
  • information obligations towards employees and the financial institution.<\/li>\n<\/ul>\n

    What are the penalties for not implementing PPK?<\/strong><\/h2>\n

    The Bill also contains penalties for criminal liability for offences against the obligations of an entity required to operate a PPK. The maximum fine indicated in the bill is high and amounts to PLN 1,000,000.00.<\/p>\n

    The State Labour Inspectorate (PIP) will be the controlling body that will supervise the compliance of employing entities with their obligations under the PPK Act.<\/p>\n

    In addition to the employer and employee contributions, the state budget will provide a one-off contribution of PLN 250 for a person who decides to sign up to PPK and an annual surcharge of PLN 240.<\/p>\n

    Employee Capital Plans<\/strong> are supposed to be a kind of antidote to the imperfect pension system of Poles. Will the idea behind the creation of the act encourage saving or will it result in mass applications for withdrawal from the scheme? This is what we do not know at the moment. I think that time will tell to what extent PPK, alongside the Employee Pension Schemes, will influence the thickness of our wallets and the development of proper habits.<\/p>\n

    One thing is certain, the new savings mechanism will result in the imposition of a number of obligations on employers, both those related to the operation of the scheme and information obligations towards employees and financial institutions. It is also worth mentioning that the implementation of the savings scheme at employers will also entail the need to adapt the HR and payroll system to the requirements related to the calculation, deduction and payment of contributions.<\/p>\n

    Employers who will be affected by the implementation of PPK in the first instance have six months to prepare the handling of the programme in their companies. Among other things, they have to select an appropriate institution and sign agreements for the benefit of employees. It is advisable to familiarise oneself with the topic now, in order to have time to implement the savings system and prepare the relevant documentation.<\/p>\n

    \"Employee<\/p>","protected":false},"excerpt":{"rendered":"

    Prezydent podpisa\u0142 Ustaw\u0119 o pracowniczych planach kapita\u0142owych. Ustawa zacznie obowi\u0105zywa\u0107 ju\u017c od 1.01.2019 roku. Wdro\u017cenie plan\u00f3w kapita\u0142owych nast\u0119powa\u0107 ma jednak sukcesywnie i uzale\u017cnione b\u0119dzie od ilo\u015bci zatrudnianych pracownik\u00f3w. Na pierwszy ogie\u0144 p\u00f3jd\u0105 firmy zatrudniaj\u0105ce 250 i wi\u0119cej pracownik\u00f3w. Dla tych pracodawc\u00f3w konieczno\u015b\u0107 podpisania um\u00f3w o zarz\u0105dzanie PPK nast\u0105pi ju\u017c od 1.07.2019 r. Pracodawcy zatrudniaj\u0105cy od […]<\/p>\n","protected":false},"author":1,"featured_media":3801,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[82,91,78],"tags":[],"ppma_author":[237],"class_list":["post-3516","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-klienci-indywidualni","category-prawo-dla-przedsiebiorcow","category-prawo-handlowe-i-korporacyjne"],"yoast_head":"\nPracownicze Plany Kapita\u0142owe 2019 - Kancelaria Prawa Mi\u0119dzynarodowego<\/title>\n<meta name=\"description\" content=\"Pracownicze Plany Kapita\u0142owe - ratunek dla nie potrafi\u0105cych oszcz\u0119dza\u0107 czy spos\u00f3b na za\u0142atanie dziury w bud\u017cecie?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bktkancelaria.pl\/en\/employee-capital-plans\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pracownicze Plany Kapita\u0142owe 2019 - 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