Contributions for the PPK during Economic Shutdown

Iwona Sierocka

Contributions for the PPK during Economic Shutdown

Publication date: 16.09.2021

Studies on Labour Law and Social Policy, Volume 28 (2021), Volume 28 Issue 2, pp. 119-128

https://doi.org/10.4467/25444654SPP.21.010.13400

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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.

ASJC: 3308, JEL: K31

Keywords

employee capital plan, contributions, economic shutdown; pracowniczy plan kapitałowy, wpłaty, przestój ekonomiczny

employee capital plan, contributions, economic shutdown

References

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Baran K.W. (2020) [in:] K.W. Baran (red.), Tarcza antykryzysowa 1.0–4.0. Ustawa o dodatku solidarnościowym i inne regulacje. Szczególne rozwiązania w prawie pracy, prawie urzędniczym i prawie ubezpieczeń społecznych związane z COVID-19. Komentarz, Warszawa.

Bigaj W. (2020) [in:] K.W. Baran (red.), Tarcza antykryzysowa 1.0–4.0. Ustawa o dodatku solidarnościowym i inne regulacje. Szczególne rozwiązania w prawie pracy, prawie urzędniczym i prawie ubezpieczeń społecznych związane z COVID-19. Komentarz, Warszawa.

Kijowski A. (1978) Pracowniczy obowiązek gotowości do świadczenia pracy, Poznań.

Pisarczyk Ł. (2013) Przestój ekonomiczny i obniżony wymiar czasu pracy – powrót do znanych instrumentów antykryzysowych, “Monitor Prawa Pracy,” No. 12.

Court sentences

Judgment of the Supreme Court of 24 October 1997, I PKN 280/97, OSNP 1998, No. 15, item 453.

Judgment of the Supreme Court of 16 August 2005, I PK 32/05, OSNP 2006, No. 11–12, item 184.

Judgment of the Supreme Court of 7 January 2014, I PK 150/13, OSNP 2015, No. 3, item 35.

Judgment of the Supreme Court of 7 July 2016, I PK 185/15, LEX 2111405.

Judgment of the Supreme Court of 25 October 2016, I PK 255/15, LEX 2155205.

Legal acts

The Labour Code Act of 26 June 1974, Dz.U. 2020, item 1320 consolidated text.

The Act of 23 May 1991 on Trade Unions, Dz.U. 2019, item 263 consolidated text.

The Act of 13 October 1998 on the Social Insurance System, Dz.U. 2020, item 266 consolidated text.

The Act of 11 October 2013 on special solutions tied to protection of jobs, Dz.U. 2019, item 669 consolidated text.

The Act of 4 October 2018 on Employee Capital Plans, Dz.U. 2020, item 1342 consolidated text.

The Act of 16 May 2019 on amendment of the Act on employee capital plans, the Act on the organization and functioning of pension funds and the Banking Law Act, Dz.U. 2019, item 1074.

The Act of 31 March 2020 on amending the Act on special solutions associated with the prevention, counteracting and control of COVID-19, other infectious diseases and the crisis situations they cause, as well as certain other acts, Dz.U. 2020, item 374 as amended.

Information

Information: Studies on Labour Law and Social Policy, Volume 28 (2021), Volume 28 Issue 2, pp. 119-128

DOI: https://doi.org/10.4467/25444654SPP.21.010.13400

Article type: Original article

Titles:

Polish:

Contributions for the PPK during Economic Shutdown

English:

Contributions for the PPK during Economic Shutdown

Authors

Iwona Sierocka

https://orcid.org/0000-0003-1659-1717

University of Bialystok ul. M. Skłodowskiej-Curie 14 15-097 Białystok, Poland

Published at: 16.09.2021

Article status: Open

Licence: CC BY-NC-ND

Percentage share of authors:

Iwona Sierocka (Author) - 100%

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English

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