zaksio.pl, legal chronicle
Employment and payroll law · 1 min read
PPK in 2026: the reduced participant contribution threshold is PLN 5,767.20
Effective from 1 January 2026
In short
A PPK participant whose monthly pay does not exceed 120% of the minimum wage (PLN 5,767.20 in 2026) may apply to reduce the basic contribution to 0.5%.
What this means for your business
The employer takes such requests into account when calculating payroll. Zaksio applies this threshold in its 2026 payroll parameters.
Hard words in this entry
A short guide to the terms used here: what they are, who they apply to, when and where.
PPK Employee Capital Plans
- What it is
- A nationwide long-term savings scheme, voluntary for the employee. The employer signs a contract with a financial institution and contributions are financed by the employee, the employer and the state (subsidies).
- Who it affects
- Employers employing people covered by PPK (by default employees aged 18-54, older ones on request). An employee can opt out.
- When
- You transfer contributions to the financial institution by the 15th day of the month following the month in which pay was disbursed. Employees can opt out and come back to PPK.
- Where
- To the financial institution with which the employer signed the PPK management contract. Official information: the gov.pl portal and PFR.
In Zaksio: Zaksio keeps enrolments, opt-outs and the monthly PPK contribution summary with a CSV file for the transfer. PPK, leave and overtime in HR
Minimum wage Minimum remuneration for work
- What it is
- The lowest permitted remuneration for full-time work. A minimum hourly rate is set separately for mandate contracts and some services.
- Who it affects
- Employers and clients, in practice everyone who pays wages. It applies to full-time employees (proportionally for part-time).
- When
- It usually changes from 1 January, and when the price index is at least 105%, also from 1 July. The Council of Ministers presents a proposal by 15 June and, if the social partners do not agree on it, sets the amount by regulation by 15 September.
- Where
- In the Council of Ministers' regulation published in the Journal of Laws. Current amounts are given in the legal chronicle, in the “Employment law” category.
In Zaksio: Zaksio takes the current amount into account in payroll and flags pay below the minimum. HR and payroll software
This is information, not legal advice. In disputed or unclear matters, consult an accountant or a tax adviser.
Source: Act of 4 October 2018 on employee capital plans, art. 27
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