TY - JOUR
TI - Contributions for the PPK during Economic Shutdown
AU - Sierocka, Iwona
TI - Contributions for the PPK during Economic Shutdown
AB - 
	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.

	ASJC: 3308, JEL: K31
VL - Volume 28 (2021)
IS - Tom 28 Zeszyt 2
PY - 2021
SN - 1429-9585
C1 - 2544-4654
SP - 119
EP - 128
DO - 10.4467/25444654SPP.21.010.13400
UR - https://ejournals.eu/czasopismo/szppips/artykul/contributions-for-the-ppk-during-economic-shutdown
KW - employee capital plan
KW - contributions
KW - economic shutdown; pracowniczy plan kapitałowy
KW - wpłaty
KW - przestój ekonomiczny