Home / Dz.U. 2018 poz. 2215
Law of October 4, 2018, on Employee Capital Plans
Ustawa z dnia 4 października 2018 r. o pracowniczych planach kapitałowych
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2018-10-04
Entry into force
2019-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
labour and social insurancelabouremployee capital planspensions and annuitiesemployeessecurities
Related acts
Implementing Regulations (10)
- Regulation of the Minister of Finance of 1 November 2022 amending the regulation on the declaration of opting out of contributions to employee capital plans
- Regulation of the Minister of Finance of October 18, 2022, amending the regulation on the preparation and submission by a selected financial institution of information regarding an employee capital plan participant, from whose account a transfer payment is to be made
- Regulation of the Minister of Finance of March 21, 2019 on the fee for maintaining Employee Capital Plans Register and for performing the obligations referred to in Article 8(4) and (5) of the Act on Employee Capital Plans
- Regulation of the Minister of Finance of March 5, 2019 on documents attached to the declaration of meeting the conditions necessary for inclusion in the Register of Employee Capital Plans
- Regulation of the Minister of Finance of 22 February 2019 on the amount of the fee for the creation and operation of the PPK portal and the fee rate for participation in this portal
- Regulation of the Minister of Finance of 21 August 2019 on the preparation and submission by a selected financial institution of information concerning a participant of an employee capital plan, from whose account a transfer payment is to be made
- Regulation of the Minister of Finance of June 13, 2019 on the method of determining the reference rate and the detailed method of calculating remuneration for achieved results, collected by investment fund companies, general pension companies, employee pension companies or insurance companies, entered into the Register of Employee Capital Plans
- Regulation of the Minister of Finance of June 12, 2019, on the declaration of resignation from making contributions to employee capital plans
- Regulation of the Minister of Family, Labour and Social Policy of May 21, 2019 on determining the scope of data contained in the payment document transferred by a financial institution to the Social Insurance Institution and the method and procedure for converting the transferred amounts into the basis for calculating benefits
- Regulation of the Minister of Finance and Economy of December 22, 2025, amending the regulation on the amount of the fee for the creation and operation of the PPK portal and the fee rate for participation in this portal
Amending Acts (9)
- Law of May 16, 2019 on amending the Act on employee capital plans, the Act on the organization and functioning of pension funds, and the Banking Law Act · 2019-06-25
- Law of 4 July 2019 on the System of Development Institutions · 2019-09-05
- Law of March 31, 2020, on amending the law on special solutions related to the prevention, counteracting and combating of COVID-19, other infectious diseases and crisis situations caused by them, and certain other laws · 2020-03-31
- Law of June 19, 2020, on subsidies for interest on bank loans granted to entrepreneurs affected by the effects of COVID-19 and on simplified approval proceedings in connection with the occurrence of COVID-19 · 2020-06-24
- Law of April 28, 2022, on the principles of implementing tasks financed from European funds in the financial perspective 2021-2027 · 2022-06-04
- Law of August 16, 2023, on amending certain laws in connection with ensuring the development of the financial market and the protection of investors in this market · 2023-09-29
- Law of July 7, 2023, on the Central Pension Information · 2023-10-05
- Law of August 5, 2025, on the repeal of the Law on the Central Pension Information · 2025-09-18
- Law of December 4, 2025, on amending the Law on the functioning of hard coal mining and certain other laws · 2026-01-01
Amended Acts (21)
- Law of July 28, 1983, on inheritance and gift tax. · 2019-01-01
- Law of June 26, 1974, Labour Code. · 2019-01-01
- Law of March 3, 2000 on the remuneration of persons managing certain legal entities. · 2019-01-01
- Law of 1 March 2018 on counteracting money laundering and the financing of terrorism · 2019-01-01
- Law of 9 June 2016 on the principles of remuneration for persons managing certain companies · 2019-01-01
- Law of September 11, 2015 on insurance and reinsurance activity · 2019-01-01
- Law of 5 August 2015 on the handling of complaints by financial market entities, on the Financial Ombudsman and on the Financial Education Fund · 2019-01-01
- Law of 13 April 2007 on the State Labour Inspectorate · 2019-01-01
- Law of July 21, 2006, on financial market supervision. · 2019-01-01
- Law of 11 March 2004 on value added tax · 2019-01-01
- Law of January 29, 2004 on Public Procurement · 2019-01-01
- Law of 27 May 2004 on investment funds and the management of alternative investment funds · 2019-01-01
- Law of April 20, 2004, on employee pension programs · 2019-01-01
- Law of April 20, 2004, on individual retirement accounts and individual pension security accounts · 2019-01-01
- Law of April 20, 2004, on the promotion of employment and labor market institutions · 2019-01-01
- Law of May 22, 2003, on insurance and pension supervision · 2019-01-01
- Law of 15 January 2016 on tax on certain financial institutions · 2019-01-01
- Law of October 13, 1998, on the social insurance system. · 2019-01-01
- Law of August 28, 1997, on the organization and functioning of pension funds. · 2019-01-01
- Law of 15 February 1992 on corporate income tax. · 2019-01-01
- Law of July 26, 1991 on Personal Income Tax. · 2019-01-01
Information on Consolidated Text (4)
- Announcement of the Marshal of the Sejm of the Republic of Poland of February 13, 2026, on the promulgation of the consolidated text of the law on employee capital plans
- Announcement of the Marshal of the Sejm of the Republic of Poland of February 26, 2024, concerning the promulgation of the consolidated text of the Law on Employee Capital Plans
- Announcement of the Marshal of the Sejm of the Republic of Poland of October 28, 2022, concerning the promulgation of the consolidated text of the Law on Employee Capital Plans
- Announcement of the Marshal of the Sejm of the Republic of Poland of July 7, 2020, on the announcement of the consolidated text of the Act on employee capital plans
Acts referring to this act
- Amending Acts: Law of April 20, 2004, on employee pension programs
- Amending Acts: Law of June 26, 1974, Labour Code.
- Amending Acts: Law of 27 May 2004 on investment funds and the management of alternative investment funds
- Amending Acts: Law of 1 March 2018 on counteracting money laundering and the financing of terrorism
- Amending Acts: Law of 9 June 2016 on the principles of remuneration for persons managing certain companies
- Amending Acts: Law of 15 January 2016 on tax on certain financial institutions
- Amending Acts: Law of September 11, 2015 on insurance and reinsurance activity
- Amending Acts: Law of 5 August 2015 on the handling of complaints by financial market entities, on the Financial Ombudsman and on the Financial Education Fund
- Amending Acts: Law of 13 April 2007 on the State Labour Inspectorate
- Amending Acts: Law of July 21, 2006, on financial market supervision.
- Amending Acts: Law of 15 February 1992 on corporate income tax.
- Amending Acts: Law of October 13, 1998, on the social insurance system.
- Amending Acts: Law of March 3, 2000 on the remuneration of persons managing certain legal entities.
- Amending Acts: Law of July 28, 1983, on inheritance and gift tax.
- Amending Acts: Law of May 22, 2003, on insurance and pension supervision
- Amending Acts: Law of January 29, 2004 on Public Procurement
- Amending Acts: Law of 11 March 2004 on value added tax
- Amending Acts: Law of April 20, 2004, on the promotion of employment and labor market institutions
- Amending Acts: Law of April 20, 2004, on individual retirement accounts and individual pension security accounts
- Amending Acts: Law of July 26, 1991 on Personal Income Tax.
- Amending Acts: Law of August 28, 1997, on the organization and functioning of pension funds.
- Amended Acts: Law of December 4, 2025, on amending the Law on the functioning of hard coal mining and certain other laws
- Amended Acts: Law of August 5, 2025, on the repeal of the Law on the Central Pension Information
- Amended Acts: Law of July 7, 2023, on the Central Pension Information
- Amended Acts: Law of August 16, 2023, on amending certain laws in connection with ensuring the development of the financial market and the protection of investors in this market
- Amended Acts: Law of April 28, 2022, on the principles of implementing tasks financed from European funds in the financial perspective 2021-2027
- Amended Acts: Law of June 19, 2020, on subsidies for interest on bank loans granted to entrepreneurs affected by the effects of COVID-19 and on simplified approval proceedings in connection with the occurrence of COVID-19
- Amended Acts: Law of March 31, 2020, on amending the law on special solutions related to the prevention, counteracting and combating of COVID-19, other infectious diseases and crisis situations caused by them, and certain other laws
- Amended Acts: Law of 4 July 2019 on the System of Development Institutions
- Amended Acts: Law of May 16, 2019 on amending the Act on employee capital plans, the Act on the organization and functioning of pension funds, and the Banking Law Act
- Legal Basis: Regulation of the Minister of Finance of March 5, 2019 on documents attached to the declaration of meeting the conditions necessary for inclusion in the Register of Employee Capital Plans
- Legal Basis: Regulation of the Minister of Finance of 22 February 2019 on the amount of the fee for the creation and operation of the PPK portal and the fee rate for participation in this portal
- Legal Basis: Regulation of the Minister of Finance of March 21, 2019 on the fee for maintaining Employee Capital Plans Register and for performing the obligations referred to in Article 8(4) and (5) of the Act on Employee Capital Plans
- Legal Basis: Regulation of the Minister of Finance and Economy of December 22, 2025, amending the regulation on the amount of the fee for the creation and operation of the PPK portal and the fee rate for participation in this portal
- Legal Basis: Regulation of the Minister of Finance of 1 November 2022 amending the regulation on the declaration of opting out of contributions to employee capital plans
- Legal Basis: Regulation of the Minister of Finance of October 18, 2022, amending the regulation on the preparation and submission by a selected financial institution of information regarding an employee capital plan participant, from whose account a transfer payment is to be made
- Legal Basis: Regulation of the Minister of Finance of 21 August 2019 on the preparation and submission by a selected financial institution of information concerning a participant of an employee capital plan, from whose account a transfer payment is to be made
- Legal Basis: Regulation of the Minister of Finance of June 13, 2019 on the method of determining the reference rate and the detailed method of calculating remuneration for achieved results, collected by investment fund companies, general pension companies, employee pension companies or insurance companies, entered into the Register of Employee Capital Plans
- Legal Basis: Regulation of the Minister of Finance of June 12, 2019, on the declaration of resignation from making contributions to employee capital plans
- Legal Basis: Regulation of the Minister of Family, Labour and Social Policy of May 21, 2019 on determining the scope of data contained in the payment document transferred by a financial institution to the Social Insurance Institution and the method and procedure for converting the transferred amounts into the basis for calculating benefits
- Legal Basis from Art.: Regulation of the Minister of Finance and Economy of December 22, 2025, amending the regulation on the amount of the fee for the creation and operation of the PPK portal and the fee rate for participation in this portal
- Legal Basis from Art.: Regulation of the Minister of Finance of March 5, 2019 on documents attached to the declaration of meeting the conditions necessary for inclusion in the Register of Employee Capital Plans
- Legal Basis from Art.: Regulation of the Minister of Finance of March 21, 2019 on the fee for maintaining Employee Capital Plans Register and for performing the obligations referred to in Article 8(4) and (5) of the Act on Employee Capital Plans
- Legal Basis from Art.: Regulation of the Minister of Finance of 21 August 2019 on the preparation and submission by a selected financial institution of information concerning a participant of an employee capital plan, from whose account a transfer payment is to be made
- Legal Basis from Art.: Regulation of the Minister of Finance of October 18, 2022, amending the regulation on the preparation and submission by a selected financial institution of information regarding an employee capital plan participant, from whose account a transfer payment is to be made
- Legal Basis from Art.: Regulation of the Minister of Finance of 1 November 2022 amending the regulation on the declaration of opting out of contributions to employee capital plans
- Legal Basis from Art.: Regulation of the Minister of Finance of 22 February 2019 on the amount of the fee for the creation and operation of the PPK portal and the fee rate for participation in this portal
- Legal Basis from Art.: Regulation of the Minister of Family, Labour and Social Policy of May 21, 2019 on determining the scope of data contained in the payment document transferred by a financial institution to the Social Insurance Institution and the method and procedure for converting the transferred amounts into the basis for calculating benefits
- Legal Basis from Art.: Regulation of the Minister of Finance of June 12, 2019, on the declaration of resignation from making contributions to employee capital plans
- Legal Basis from Art.: Regulation of the Minister of Finance of June 13, 2019 on the method of determining the reference rate and the detailed method of calculating remuneration for achieved results, collected by investment fund companies, general pension companies, employee pension companies or insurance companies, entered into the Register of Employee Capital Plans