PPK Calculator — Contributions & Retirement Capital

PPK (Employee Capital Plans) is a voluntary retirement savings programme co-financed by the employee, employer and state. The employee pays a minimum of 2% of gross salary, the employer 1.5%, and the state adds a PLN 250 welcome payment and a PLN 240 annual subsidy. Funds are invested in target-date funds.

The basic employee contribution is 2% of gross, the employer 1.5%. For a PLN 6000 salary the employee pays PLN 120 and the employer PLN 90 per month — PLN 210 plus state subsidies. The employee contribution is deducted from net pay.

An employee may declare up to 2% extra and an employer up to 2.5%. The maximum is 4% for the employee and 4% for the employer. Additional contributions increase the capital but, for the employee, mean lower take-home pay.

The state adds a one-time PLN 250 welcome payment and a PLN 240 annual subsidy (if conditions are met). This "free" bonus raises the effective return on savings — especially significant for lower salaries.

Yes, participation is voluntary. The employee is auto-enrolled but may submit a resignation. Auto-enrolment recurs every 4 years. Opting out means losing employer and state contributions.

Without losing benefits, funds are withdrawn after age 60 (25% lump sum, the rest in instalments). Early withdrawal means losing state subsidies, part of employer contributions and paying tax. Exceptions: serious illness or a home down payment.

The calculator sums employee and employer contributions over the chosen years and adds state subsidies (PLN 250 welcome and PLN 240 annual). This is a simplified sum — it does NOT include fund gains. Actual capital is usually higher.

For most employees, yes — thanks to employer contributions and state subsidies the effective return is high. An employee paying 2% receives the employer contribution and state subsidies "for free", significantly boosting the capital.

Employee contributions come from net pay. The employer contribution is the employee's income and is subject to PIT (but not ZUS). Investment gains are exempt from capital gains tax on withdrawal after age 60.

No. The calculator gives an indicative, simplified simulation based on the 2026 programme rules and does not account for investment growth, fees, salary changes or withdrawal taxes. For financial decisions, consult an advisor or the institution managing your PPK.