PPK in 2026: the reduced participant contribution threshold is PLN 5,767.20
· Płace i kadry · takes effect 1 January 2026
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.