Can Unpaid Leave Delay an Employee’s Enrollment in PPK?
Translated from Polish and summarized by DistantNews. Read the original for the full story.
At a glance
- Polish employment guidance examines whether unpaid leave can delay an employee’s enrollment in the Employee Capital Plans, or PPK, system.
- An employee hired on May 4 reached 90 days of employment on August 1 but began unpaid leave on August 5.
- The employer may enroll the worker on September 10 if the employee receives employment income subject to pension and disability insurance contributions that month.
An employee can still be enrolled in Poland’s Employee Capital Plans system while on unpaid leave, but only if the person receives qualifying employment income during that month, according to the guidance discussed by Rzeczpospolita.
The example concerns a local-government employer that hired a worker on May 4. The employee reached the required 90th day of employment on August 1, then took unpaid leave from August 5 through December 31 for important family reasons.
The employer planned to enroll the employee in PPK on September 10. The guidance says this would be permitted despite the employee being on unpaid leave on that date, provided the worker receives income from the employment relationship in September that forms the basis for pension and disability insurance contributions.
Workers on sick leave and parental-related leave continue to count as employed under the PPK law. Unpaid leave may differ, making the employee’s income status in the relevant month decisive.
Originally published by Rzeczpospolita in Polish. Translated, summarized, and contextualized automatically by DistantNews, with a note on how the source frames the story. Not individually reviewed before publishing. How this works.