Millions of Polish workers participating in the Employee Capital Plans (PPK) may qualify for a 240 zł annual bonus in 2026, but eligibility hinges on contribution levels.
PPK Annual Bonus Eligibility
Millions of participants in the Employee Capital Plans (PPK) can expect a 240 zł annual bonus for 2025, to be credited to their accounts by April 15, 2026. However, not everyone will receive it; eligibility depends on the amount of contributions made and meeting specific regulatory requirements.
Contribution Thresholds for the Bonus
Receiving the annual bonus isn’t automatic – the actual amount of contributions matters. The bonus is available to those whose basic and additional contributions in 2025 reach a specified level.
Regulations refer to a specific indicator: at least 3.5% of six times the minimum wage in force in that year. In 2025, the minimum wage was 4666 zł gross, directly translating to the required contribution threshold for bonus eligibility. Individuals with lower incomes (whose basic contributions are less than 2%) must contribute at least 25% of the above amount.
Minimum Contribution Amounts
Therefore, the minimum contributions qualifying for the bonus are as follows: [The original article includes a table here, which is not reproducible in the requested format. The text describes the amounts based on income levels.]
This means that any PPK participant who has accumulated the required minimum capital from their own and employer contributions during the year will receive the bonus, regardless of how many months they saved.
Bonus Payment Details
Only one annual bonus can be received per year. The number of PPK accounts held is irrelevant – the bonus is only granted once. The bonus will be transferred to the participant’s PPK account opened most recently, or, in the case of multiple agreements, to the account with the highest value of funds.
When the Bonus is Not Paid
The annual bonus is not always guaranteed. There are situations where a participant loses eligibility. An individual who reduces their contribution to below 2% of their income in any given month, while simultaneously having total income from various sources exceeding 1.2 times the minimum wage for that calendar year, will not receive the bonus.
Example: Loss of Eligibility
For example, Mr. Adam reduced his PPK contribution below 2% of his salary in one month. At the same time, he earned additional income from a contract, bringing his total monthly income to over 5,599.20 zł gross (exceeding 1.2 times the minimum wage in 2025). In this situation, he loses his right to the annual bonus – even if he met the conditions in other months.
The bonus is also unavailable to PPK participants who, due to prolonged absence from work – for example, due to sick leave or maternity leave – failed to accumulate the required minimum contribution amount.
Furthermore, the bonus is not granted to participants who, after turning 60, begin withdrawing funds from their PPK account.
Early Withdrawal and Reimbursement
Anna, a PPK participant, started saving in 2022. Over three years, she received a welcome contribution of 250 zł and three annual bonuses of 240 zł each. In 2025, before turning 60, she decides to withdraw all funds from her PPK account. In this situation, Anna will have to repay a total of 970 zł, which is the sum of the welcome contribution and all annual bonuses.
PPK Withdrawal Rules
A PPK participant who has not reached the age of 60 has the right to withdraw the accumulated funds at any time – a so-called refund. This option applies to the entire account; there is no possibility of partial withdrawal – you must choose all funds from a given PPK account. If a participant has several accounts, they can choose to refund only some, leaving the remaining assets untouched. A refund provides complete freedom to use the funds, but it is associated with these reductions, so the decision should be carefully considered.
The refund request is submitted to the financial institution managing the account. Upon execution of the refund, the funds are reduced by certain amounts.
Important Note on Early Withdrawal
If an employee decides to withdraw funds early, i.e., before reaching the age of 60, they will have to repay the amount corresponding to the sum of the welcome contribution and all annual bonuses.
PPK Growth and Participation
As of the end of 2025, assets accumulated in Employee Capital Plans reached 45.06 billion zł, and the number of participants amounted to 4.12 million people – according to data from MojePPK.pl. This is more than 4 billion zł more than initial forecasts, demonstrating growing interest in PPK among employees.
