The following are excluded from the application of the PPK Law: micro entrepreneurs, if all employees have submitted a letter of resignation from making payments to the PPK. In the case of micro-entrepreneurs who only employ people aged 55+ years, then none of these people can apply to make a KDP contract for them. Persons over 55 years of age but under 70 years of age, in order to be enrolled in the KDP, must apply to their employer to conclude, in their name and for their benefit, a PPK operating contract. If they do not wish to participate in the program, they do not need to take any action. Below we answer entrepreneurs' questions regarding this issue.
https://pro.rp.pl/kadry-i-place/art41394081-kiedy-mikroprzedsiebiorca-powinien-wdrozyc-ppk
Source link