Twój przewodnik po wartościach PPK

Your guide
to Employee Capital Plans values

Learn more about the Employee Capital Plans (PPK) offered by Nationale-Nederlanden PTE. Watch our videos and test your knowledge in the following quizzes.

Values generate values

PPK is a new system for long-term saving, where capital is accumulated to provide financial support once professional career is over. PPK offered by Nationale-Nederlanden PTE gives: tripled benefits, control, safety and certainty. See what values are behind those ideas.

Potrójna korzyść

Part I: Tripled benefits

Contributions from the Employer and the State are added to the capital that you save in PPK.

3 źródła finansowania Twojej emerytury z PPK

Three sources of financing your pension with the PPK

Realne wsparcie Pracodawcy i państwa

Real support from the Employer and the State

Możliwość zwiększania wysokości wpłaty

Option to increase your contribution

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Special scheme

None of the previous pension schemes was financed from three sources.

Standard contribution

Employee monthly basic contribution is 2% of the gross remuneration.

Reduced contribution

If the remuneration does not exceed 120% of the minimum wage, the standard contribution may be reduced to 0.5%.

Extra contribution

It is possible to increase the contribution to a maximum of 4% (within the scope of extra contribution).

Support from the State and the Employer

Employer monthly standard contribution totals to 1.5% of the Employee’s gross remuneration. The Labour Fund will provide a one-off welcome contribution of PLN 250 and a fixed annual payment of PLN 240 in the following years.

Part II: Control

Capital accumulated in PPK is private – it can be inherited, withdrawn at any time and used for any purpose. Furthermore, in Nationale-Nederlanden PTE, you can control it using Moje NN PPK.

Prywatność środków i ich dziedziczenie

Private funds that can be inherited

Możliwość wcześniejszych wypłat

Early withdrawal possible

Moje NN – wgląd w stan konta i wydawanie dyspozycji

Moje NN PPK – check your account and submit requests


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Withdrawal when the participant reaches the age of 60

By default, it will be divided into two parts. 25% of the accumulated amount is paid out on a one-off basis and remaining 75% in monthly instalments over 10 years. All funds can also be withdrawn in the form of instalments; however, the period of disbursement may not be shorter than 10 years. Otherwise, capital gains tax will be deducted.

Early withdrawal

Because capital is private, it can be withdrawn at any time. However, the aim of PPK is to encourage long-term savings, which is why earlier withdrawal results in deducting: state subsidies and 30% of employer’s contributions (transferred to the ZUS account) from the accumulated amount and capital gains tax from the remaining capital.

Withdrawal without reductions

In special cases it is possible to withdraw capital from PPK without any reductions. Withdrawal for special purposes:
- Participants up to 45 years of age can use 100% of the accumulated capital to secure their own contribution to a mortgage loan taken out to finance the purchase/construction of a house or an apartment. In such a case, this amount must be returned to the PPK account within a maximum of 15 years.
- In the event of a serious illness, 25% of the savings can be used without the obligation of repayment.

Capital inheritance

In the event of death of an PPK participant, the accumulated capital is inherited as provided in the PPK Act. Then, funds will be transferred to the heirs in accordance with statutory intestate succession rules or based on the last will and testament. The participant may also make a written statement in which they can name other persons entitled to inherit the capital after their death.


In Nationale-Nederlanden PTE, it is possible to check the PPK account and submit various requests thanks to the friendly and intuitive Moje NN PPK. You will access to Moje NN PPK once you join PPK.


Part III: Security

Funds accumulated in PPK are invested in the so-called Target-Date Funds which reflect the life cycle of the investors. When approaching the retirement, the investment risk decreases to maintain the value of the funds.


Investment adjusted to your age

Część dłużna

Higher investment risk at the start of fund accumulation process

Część udziałowa

Lower investment risk in the pre-retirement period

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According to the PPK Act, significant part of assets is invested in highly liquid and low risk assets.

Fund’s debt portfolio

At least 70% of net assets should be invested in low risk fixed income assets (e.g. Polish Treasuries, bonds issued by Polish Central Bank or a government or central bank of EU member state) and deposits.

Fund’s equity portfolio

At least 40% of the net assets should be invested in equities included in the WIG20 index, i.e. in 20 of the largest, WSE-listed (GPW) enterprises. Equities included in the mWIG40 index may not constitute more than 20% of such net assets and the reminder of Polish shares no more than 10%.

Investing in funds is exposed to risks, which means that part of the accumulated capital can be lost: all depends on the market conditions and the results of investment decisions.

Part IV: Certainty

The Employee Capital Plans are managed by financial institutions that specialize in asset management, such as Nationale-Nederlanden PTE. Such entities must be listed in the so-called PPK records kept by the Polish Development Fund (PFR) and must meet requirements regarding, among other things, experience in funds management and value of equity.

Lider na rynku emerytur

Leader of pensions market

Zarządzanie najlepszym Dobrowolnym Funduszem Emerytalnym na rynku*

The best Voluntary Pension Fund (DFE) according to the ranking of the Rzeczpospolita daily in March 2018

Najwyższa długoterminowa stopa zwrotu w Otwartych Funduszach Emerytalnych

The highest long-term return rate of Open Pension Funds (OFE) since the fund’s inception.


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Our experience

Nationale-Nederlanden PTE is the leader of the Poland pensions market. It has 20 years of experience and manages the largest portfolio of pension savings in Poland.

Leader in the pension segment

Nationale-Nederlanden is also among the largest institutional investors on the Warsaw Stock Exchange (size of equity portfolio).

Calculate, how much you can accumulate in the PPK