Immigration law /

The PPK implementation procedure – 10 basic steps

The employing entity should be interested in advance in PPK implementation procedure, both to develop a schedule of activities and to meet any deadlines imposed by the legislator, but also to have time to orientate in IT tools that will help implement and run PPK in the company. This will be for the benefit of employees and the employer as well as his HR and payroll and accounting departments.

PPK implementation procedure – 10 basic steps:

Choice of financial institution

The choice of financial institution is made by the employer in consultation with the company trade union organization operating in the company, and if there is none – in consultation with the representatives of employees selected in the manner adopted by that employer (Article 7 section 3 and 4 of the PPK Act). In practice, such representation is usually performed by an employee or a group of employees selected by the crew, because such representation cannot be indicated by the employer.

However, if one month before the expiry of the period during which the employing entity is obliged to conclude a PPK management agreement, no agreement will be reached as to the choice of financial institution, the decision to choose the institution in which it will create PPK belongs to the employer.


The employer will be able to choose a financial institution only from list of the institutions placed in the PPK records and presented on the PPK portal ( Before entering into a contract, you must verify that the entity is on this list.

Offers of financial institutions that meet the statutory conditions for managing PPK (listed in the PPK records) are published on the PPK Portal (

Program implementation and conduct

When the employing entity has already chosen a fund, signed a contract for the management and operation of PPK, determined the amount of contributions, in the next step must he think about the technological side of the implementation and maintenance of PPK.

Currently, most companies conduct payroll, accounting and personnel operations using appropriate programs. In connection with the entry into force of PPK, it is worth updating your programs, especially in terms of computerization of certain processes, e.g. transfer of funds, computerization of processes between the employee – employer, employer – funds, etc. Here, the field for producers of financial systems opens, e.g. ERP or dedicated software. They can significantly facilitate keeping records of PPK participants and declarations submitted by employees, keeping records of contributions collected and transferred to a selected financial institution, or calculating the amount of payments and their timely transfer to a selected financial institution.

Also in the case of collecting and archiving PPK materials, the role of software will be important. Checking the history of employee participation in the PPK program, information about any resignation from the program, about the history of contribution payments, or providing employees and a selected financial institution with information related to PPK will certainly be easier.

Current PPK service

The employing entity is also responsible for developing the process of:

Within incoming weeks, more articles on PPK will appear. We encourage you to follow the Law Firm’s news on a regular basis. If you have any questions or concerns regarding the implementation of PPK, please contact our Law Firm.

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