Introduction of Employee Capital Plans to a big challenge initially for companies employing more than 250 employees, and in the near future for other entrepreneurs. The PPK is financed from three sources, ie the employee's contribution - 2% of gross remuneration, employer's contribution - 1.5% of gross remuneration and annual subsidy from the Labor Fund in the amount of PLN 240 a year and a one-time welcome payment in the amount of PLN 250.

It should also be remembered that financial resources collected from the system are inherited and transferred to heirs without additional costs. They are also not subject to seizure by the bailiff, unless it is a maintenance claim. While maintaining the terms of the contract, the capital accumulated in the PPK on payment will be able to be disbursed without a 19% tax on capital gains. Grupa Gumułka prepares companies for the implementation of Employee Capital Plans.