When determining the basis for calculating contributions to the PPK, non-cash benefits are also taken into account.

The basis for calculating contributions to PPK is the remuneration of the PPK participant. "Remuneration", within the meaning of the PPK Act, is the basis for calculating contributions to retirement and disability insurance, referred to in the Act on the social insurance system, without applying the limitation to the so-called 30-fold and excluding the basis for calculating contributions to retirement and disability insurance for persons on parental leave and receiving maternity allowance or an allowance in the amount of maternity allowance. "Remuneration" within the meaning of the PPK Act may also be non-cash benefits. Below we answer employers' questions regarding including such benefits in the basis for calculating contributions to PPK.