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{"id":2615,"date":"2021-05-11T14:42:10","date_gmt":"2021-05-11T12:42:10","guid":{"rendered":"https:\/\/blog.dgp.legal\/?p=2615"},"modified":"2021-05-11T14:42:12","modified_gmt":"2021-05-11T12:42:12","slug":"ppk-a-mikroprzedsiebiorca","status":"publish","type":"post","link":"https:\/\/blog.dgp.legal\/kawa-papiery\/ppk-a-mikroprzedsiebiorca\/","title":{"rendered":"PPK a mikroprzedsi\u0119biorca"},"content":{"rendered":"\n\n
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Czym s\u0105 PPK?<\/strong><\/h4>\n\n\n\n
Pracownicze Plany Kapita\u0142owe (PPK) to program solidarno\u015bciowy, w kt\u00f3rym partycypuj\u0105 trzy strony: pracodawcy, pracownicy oraz pa\u0144stwo. Maj\u0105 one na celu zwi\u0119kszy\u0107 bezpiecze\u0144stwo finansowe Polak\u00f3w poprzez wspieranie ich w d\u0142ugoterminowym oszcz\u0119dzaniu. W ramach tego system pracodawca i pracownik przekazuj\u0105 na odpowiednie konto wp\u0142aty podstawowe (obowi\u0105zkowe) \u2013 odpowiednio po 2% i 1,5% wynagrodzenia pracownika. Dodatkowo mog\u0105 oni przekaza\u0107 tak\u017ce dobrowolne wp\u0142aty dodatkowe. Pa\u0144stwo do tej puli dop\u0142aca 250 z\u0142 w ramach jednorazowej wp\u0142aty powitalnej, a nast\u0119pnie po 240 z\u0142 co rok.<\/p>\n\n\n\n
IV etap wdro\u017ceniowy<\/h4>\n\n\n\n
Ostatni etap wdro\u017cenia ustawy o Pracowniczych Planach Kapita\u0142owych rozpocz\u0105\u0142 si\u0119 w styczniu 2021 r. Obejmuje on wszystkich pracodawc\u00f3w (a wi\u0119c tak\u017ce i tych, kt\u00f3rzy zatrudniaj\u0105 wy\u0142\u0105cznie 1 pracownika). Co istotne, warto podkre\u015bli\u0107, \u017ce na potrzeby ustawy o PPK za pracownika uwa\u017ca si\u0119 r\u00f3wnie\u017c osoby fizyczne, kt\u00f3re uko\u0144czy\u0142y 18. rok \u017cycia i wykonuj\u0105 prac\u0119 na podstawie umowy agencyjnej\/umowy zlecenia\/innej umowy o \u015bwiadczenie us\u0142ug, a tak\u017ce m.in. cz\u0142onk\u00f3w rad nadzorczych otrzymuj\u0105cych wynagrodzenie z tytu\u0142u pe\u0142nienia tych funkcji.<\/p>\n\n\n\n
Wa\u017cne terminy dla pracodawc\u00f3w w 2021 r.<\/h4>\n\n\n\n
W zwi\u0105zku z IV etapem wdra\u017cania ustawy, dla pracodawc\u00f3w istotne s\u0105 poni\u017csze dwa terminy:<\/p>\n\n\n\n