Contributions for the PPK during economic shutdown
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dc.type
JournalArticle
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dc.description.physical
119-128
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dc.description.additional
Bibliogr. s. 127-128
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dc.abstract.en
The subject of analysis are issues tied to contributions for the employee capital plans during a period of economic shutdown. Employee capital plans (PPK), covered under the so-called third pillar of social security, serve as a means to collect additional funds that are disbursed after the end of professional activity. The funds collected in the PPK come primarily from contributions made by the employer and by the participant of the PPK. These contributions are not made during the period of economic shutdown, within the meaning of anti-crisis regulations of 2013. This paper discusses the consequences of suspension of contributions for the employee capital plans for their participants. The author discusses also the obligation to make contributions into the plans during the period of economic shutdown caused by the spread of COVID-19.
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dc.subject.pl
pracowniczy plan kapitałowy
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dc.subject.pl
wpłaty
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dc.subject.pl
przestój ekonomiczny
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dc.subject.en
employee capital plan
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dc.subject.en
contributions
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dc.subject.en
economic shutdown
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dc.description.volume
28
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dc.description.number
2
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dc.identifier.doi
10.4467/25444654SPP.21.010.13400
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dc.identifier.eissn
2544-4654
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dc.title.journal
Studia z Zakresu Prawa Pracy i Polityki Społecznej
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dc.language.container
eng
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dc.subtype
Article
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dc.rights.original
CC-BY-NC-ND; otwarte czasopismo; ostateczna wersja wydawcy; w momencie opublikowania; 0
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