Since 2019, Poland has run PPK: a long-term retirement savings scheme jointly funded by the employee, the employer, and the state. Since 1 January 2021, it’s mandatory for every employer in Poland, including sole traders with even a single employee. Here’s how it works in 2026: contribution rates, opt-out rules, and, importantly for our readers, whether it applies to B2B contractors.

What is PPK

PPK stands for Pracownicze Plany Kapitałowe (Employee Capital Plans): a voluntary (for the employee) retirement savings scheme funded jointly by three parties:

  • the employee;
  • the employer;
  • the state (via the Labour Fund).

PPK is not a replacement for ZUS, the mandatory state pension system. It’s an additional, privately managed savings layer, governed by a separate act.*

*Act of 4 October 2018 on Employee Capital Plans (Journal of Laws 2018, item 2215): original text on the Sejm’s website.

PPK was rolled out gradually between 2019 and 2021 depending on company size (number of employees), but since 1 January 2021, every employer in Poland is required to implement it, including sole traders (działalność gospodarcza) with even one employee, and the public sector.

Contributions: what the employee, employer, and state pay

The 2026 contribution rates are unchanged since the scheme launched:

Who paysBasic contribution (mandatory)Additional contribution (voluntary)
Employee2% of gross salaryup to 2% more (4% max total)
Employer1.5% of gross salaryup to 2.5% more (4% max total)
Low-income employees (combined pay from all sources in a given month not exceeding 120% of the minimum wage, PLN 5,767.20 in 2026) can lower their basic contribution to as little as 0.5% of pay (Art. 27(2) of the PPK Act).

On top of that, the state adds:

  • a PLN 250 one-off “welcome payment” once you join;
  • a PLN 240 annual bonus, provided the employee’s and employer’s combined contributions for the year reached at least 3.5% of six times the minimum wage in force that year (a lower threshold, 25% of that amount, applies to employees who lowered their contribution to 0.5-2%).

In total, up to 8% of an employee’s gross salary can flow into their PPK account each month (4% from the employee + 4% from the employer), before counting the state’s contributions.

Automatic re-enrolment and opting out every 4 years

Everyone aged 18 to 55 inclusive is automatically enrolled in PPK upon starting employment, under an employment contract (umowa o pracę) or certain mandate contracts (umowa zlecenie) subject to compulsory ZUS coverage. People aged 55 to 70 must submit a request to their employer if they want to join; for them, there’s no automatic enrolment.

Even though participation in PPK is voluntary for the employee, the mechanism is built around automatic enrolment. You have to actively opt out if you don’t want to participate.

To opt out, an employee submits a written declaration of resignation (rezygnacja z dokonywania wpłat do PPK) to the employer. Opting out means forfeiting both the PLN 250 welcome payment and the PLN 240 annual bonuses.

Every 4 years (the first cycle was in 2023, the next falls in 2027), the employer must automatically re-enrol everyone who had previously opted out, unless they submit a fresh resignation declaration. Anyone can voluntarily re-join earlier at any point; there’s no need to wait for the 4-year cycle.

Who is enrolled in PPK, and who isn’t (sole traders and B2B)

A key point that often gets confused: PPK only applies to “employed persons” (osoby zatrudnione) as defined by the Act, meaning people for whom an employer pays mandatory ZUS contributions in connection with their employment: employees on umowa o pracę and certain mandate contractors.

Sole traders (JDG / działalność gospodarcza) and B2B contractors cannot join PPK. If you run your own business and invoice your clients as a self-employed person, you don’t qualify as an “employed person” under the PPK Act, and neither you nor your client is required, or allowed, to make PPK contributions on your behalf.

This is an important fact for B2B contractors in the IT sector: PPK is one of the clearest illustrations of what distinguishes an employee from a self-employed contractor. If your B2B contract is later reclassified as an actual employment relationship under the 2026 PIP reform (B2B reclassification), your client, as your new “employer”, could also have to start applying PPK obligations to you, alongside backdated ZUS contributions and taxes. Read more about this risk in our PIP 2026 series here.

How to access the accumulated funds

PPK savings are paid out once the participant turns 60, the same age for men and women. The payout structure is:

  • 25% paid as a lump sum;
  • 75% paid in 120 monthly instalments (i.e., over 10 years).

These payouts are tax-free. You can also withdraw 25% of your savings early, tax-free, in case of a serious illness affecting you, your spouse, or your child.

Since the funds are your private property, you can withdraw everything before turning 60 for any reason, but then:

  • you lose the state contributions (the PLN 250 welcome payment plus all PLN 240 annual bonuses);
  • 30% of your employer’s contributions are transferred to your ZUS pension account;
  • the investment gains are subject to a 19% income tax, the same rate that applies to ordinary bank deposits (lokaty).

Employer obligations and fines

The employer must sign two agreements with a chosen financial institution: umowa o zarządzanie PPK (fund management agreement) and umowa o prowadzenie PPK (account maintenance agreement for employees). The list of eligible institutions is available on the mojeppk.pl portal.

Compliance with PPK contribution obligations is monitored by the Państwowa Inspekcja Pracy (National Labour Inspectorate). Employers who fail to meet their obligations face a fine of PLN 1,000 to PLN 1,000,000.

FAQ

Can a sole trader voluntarily join PPK for themselves? No. PPK is built around an employee-employer-state relationship; a self-employed person working for their own account doesn’t meet the definition of an “employed person” and can’t participate in the scheme in their own right.

What happens to my savings if I change employers? It’s your choice: either transfer the funds to your new employer’s chosen fund, or leave them with the previous one if it’s managed your savings well. Either way, the funds remain your private property.

If I leave a company, do I have to submit a new opt-out every 4 years? Yes, if you don’t want to participate: a resignation declaration doesn’t last forever. Every 4 years, the employer is required to re-enrol you automatically, and you’ll need to submit a fresh opt-out if your decision hasn’t changed.

Bibliography and legal basis

  • Act of 4 October 2018 on Employee Capital Plans (Journal of Laws 2018, item 2215): definition of “employed person” (Art. 2(1)), contribution amounts (Art. 26-27), state contributions (Art. 31-32).
  • mojeppk.pl: the official PFR government portal on PPK.
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Author: MojaFirma team.

This article is for informational purposes only and does not constitute legal advice. Every situation depends on the specific contract and individual circumstances. If something about your own situation isn’t quite clear, feel free to book a free consultation with our team.