The restructuring of Poland’s pension institutions, which was anticipated to begin 1 January 2018, has been postponed to 1 July 2019. When the reform comes into force, employers in Poland will be required to automatically enroll employees in a qualified retirement savings plan as part of the government’s Capital Accumulation Program. Two new types of private, defined contribution plans will be introduced: Employee Capital Plans (PPKs) for companies with 20 or more employees and Individual Capital Plans (IPKs) for small employers. The new plans will require minimum mandatory contributions from both employers and employees. Employers already offering an Employee Pension Program (PPE) may be exempted from the new requirements if their plans meet certain conditions. Implementation will first apply to companies with 250 or more employees, then incrementally to smaller groups until 1 January 2021. (See also Fall 2017 alert)