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PPE - Employee Pension Plan is:

  • an attractive solution for companies interested in launching pension plans for employees,
  • a voluntary pension savings scheme funded by the employer and the employees,
  • employees can make additional payments – the limit for 2024 is PLN 35,208.00,
  • reduced social security payment – the value of the basic contribution (up to 7% of the employee’s wages) is not included in the basic salary which serves as the basis for the calculation of mandatory ZUS payments,
  • no capital gains tax in the event of payment of funds after reaching 60 years or, after obtaining the right to retirement and the age of 55.

How does PPE work?

Benefits for the employer

Image building

enhancement of the employer’s image among employees and investors

Attractive payroll policy

the basic payments increase the value of the employees’ salary

Tax exemption

the basic payments are not included in the salary which serves as the basis for calculating social security contributions (up to 7% of the employee’s salary)

Tax benefit

the expenses incurred on the operation of the program are income deductible costs

Benefits for the employee

Financial security

increased security for the future due to higher pension

Higher wages

the contributions paid by the employer increase the wages by up to 7%

Tax exemption

disbursements from PPE are exempt from the capital gains tax (provided the statutory criteria are met)

Additional contributions option

employees can increase the value of their pension assets by making additional contributions and saving more money than in the case of individual saving

Advantages of the PPE in Santander FIO


funds managed by one of the most experienced investment teams in Poland


a possibility to align the type of investment with the preferences of individual employees (a wide range of sub-funds with diverse investment strategies)

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