Contributions for the PPK during Economic Shutdown

Abstract

The subject of analysis are issues tied to contributions for the employee capital plans during a period of economic shutdown. Employee capital plans (PPK), covered under the so-called third pillar of social security, serve as a means to collect additional funds that are disbursed after the end of professional activity. The funds collected in the PPK come primarily from contributions made by the employer and by the participant of the PPK. These contributions are not made during the period of economic shutdown, within the meaning of anti-crisis regulations of 2013. This paper discusses the consequences of suspension of contributions for the employee capital plans for their participants. The author discusses also the obligation to make contributions into the plans during the period of economic shutdown caused by the spread of COVID-19.