No earlier than after 14 days of employment,
Posted: Mon Dec 23, 2024 9:50 am
The employer, if it has at least one employee, is responsible for managing your Employee Capital Plan (PPK) . For this purpose, it concludes a PPK management agreement with a financial institution.
The choice of a financial institution is made in cooperation with the company trade union or employee representation, if such an organization does not exist. When choosing an institution, the conditions for managing funds in PPK, the institution's effectiveness in managing assets, and experience in managing funds are taken into account.
The PPK management agreement must meet certain standards and its terms cannot be less favourable than those presented by the financial institution on the PPK portal on the day of its conclusion!
The regulations exempt certain entities - micro-entrepreneurs, individuals employing other people for purposes unrelated to business activity and entrepreneurs running Employee Pension Programs joined by at least 25% of employees - from the obligation to conclude a PPK management agreement.
Consent to the management of Employee Capital Plans (PPK) is concluded on the basis of an agreement, taking into account the following conditions:
The PPK management phone lists for sale agreement is concluded:
No later than by the 10th day of the month following the month in which the 3-month period of employment expired.
An exception to this rule occurs when:
The employed person declares before this deadline that they will not make any payments to the PPK,
Will terminate cooperation with a given entity.
Withdrawal of PPK funds before reaching the age of 60
It is worth noting that there is an option to withdraw funds accumulated in Employee Capital Plans before retirement age.
When you wish to withdraw your savings, please remember that the amount will be reduced by:
capital gains tax ,
30% of the funds coming from the contribution made by the employer,
the entire contribution comes from subsidies from the state.
Life situations considered “special” in which you can withdraw your accumulated funds on terms other than those above:
serious illness of the PPK participant, his/her spouse or child (you can withdraw up to 25% of the funds without the obligation to return them),
covering your own contribution (mortgage loan), e.g. for the purchase of a flat or the construction of a house - is possible for PPK programme participants before the age of 45 (you can withdraw up to 100% of the funds, but with the obligation to return the amount to the PPK account within a maximum of 15 years).
The choice of a financial institution is made in cooperation with the company trade union or employee representation, if such an organization does not exist. When choosing an institution, the conditions for managing funds in PPK, the institution's effectiveness in managing assets, and experience in managing funds are taken into account.
The PPK management agreement must meet certain standards and its terms cannot be less favourable than those presented by the financial institution on the PPK portal on the day of its conclusion!
The regulations exempt certain entities - micro-entrepreneurs, individuals employing other people for purposes unrelated to business activity and entrepreneurs running Employee Pension Programs joined by at least 25% of employees - from the obligation to conclude a PPK management agreement.
Consent to the management of Employee Capital Plans (PPK) is concluded on the basis of an agreement, taking into account the following conditions:
The PPK management phone lists for sale agreement is concluded:
No later than by the 10th day of the month following the month in which the 3-month period of employment expired.
An exception to this rule occurs when:
The employed person declares before this deadline that they will not make any payments to the PPK,
Will terminate cooperation with a given entity.
Withdrawal of PPK funds before reaching the age of 60
It is worth noting that there is an option to withdraw funds accumulated in Employee Capital Plans before retirement age.
When you wish to withdraw your savings, please remember that the amount will be reduced by:
capital gains tax ,
30% of the funds coming from the contribution made by the employer,
the entire contribution comes from subsidies from the state.
Life situations considered “special” in which you can withdraw your accumulated funds on terms other than those above:
serious illness of the PPK participant, his/her spouse or child (you can withdraw up to 25% of the funds without the obligation to return them),
covering your own contribution (mortgage loan), e.g. for the purchase of a flat or the construction of a house - is possible for PPK programme participants before the age of 45 (you can withdraw up to 100% of the funds, but with the obligation to return the amount to the PPK account within a maximum of 15 years).