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In forceIndividual retirement accounts (IKE and IKZE) (national)Last checked 11 November 2026

Half-yearly and annual information on individual retirement accounts, IKE and IKZE (IKEIKZE, knf.if.IkeIkze.xsd)

A regulatory return listed by the Polish Financial Supervision Authority (KNF), Poland.

Half-yearly and annual information on the individual retirement accounts (IKE) and individual retirement security accounts (IKZE) an institution runs: accounts opened, payments, returns, transfer payments in and out, accounts held at the end of the period by sex and age band, and contributions. Source

Official title: Półroczne i roczne informacje o prowadzonych indywidualnych kontach emerytalnych oraz indywidualnych kontach zabezpieczenia emerytalnego

The facts

Who files
Financial institutions that run IKE or IKZE accounts (IKE page; IKE rules). Source
How often
Half-yearly and annual (Article 17(1) of the IKE Act, quoted in the IKE rules). Source
Deadline
By the end of July for the last half-year and by the end of January for the previous year (Article 17(1) of the IKE Act, quoted in the IKE rules). The new rules apply first to the information for 2025 due on 31 January 2026. Source
Format
XML. XML file to the main schema knf.if.IkeIkze.xsd and supporting schemas, sent as an attachment to the ESPI form 'IKE_IKZE'; an online form can generate the file (IKE page and rules). Source
How it is filed
Filing routes recorded for the KNF: ESPI (Elektroniczny System Przekazywania Informacji, Electronic Information Transmission System); Portal KNF (KNF Portal), with the Data Transmission Application (ATD); WebService KNF; CRP communication subsystem (Podsystem Komunikacji CRP), including the DORA Reporting System (SSD); e-RUP reporting forms; Aplikacja Sprawozdawcza SNU (Reporting Application); NBP SIS (reporting system of Narodowy Bank Polski). See how firms file with the KNF.
Status
In force
Legal basis
Group
Individual retirement accounts (IKE and IKZE) (national)

Templates (12)

The tables and forms inside the return. Plain name first, the KNF's code in brackets.

  • IKE: accounts opened in the period (IKE.LiczbaOtwartychKont)
  • IKE: payments made (IKE.WyplatyDokonane)
  • IKE: returns made (IKE.ZwrotyDokonane)
  • IKE: transfer payments received and made (IKE.WyplatyTransferowe)
  • IKE: accounts held at the end of the period, by sex and age band (IKE.ProwadzoneKontaEmerytalne)
  • IKE: contributions (IKE.Wplaty)
  • IKZE: accounts opened in the period (IKZE.LiczbaOtwartychKont)
  • IKZE: payments made (IKZE.WyplatyDokonane)
  • IKZE: returns made (IKZE.ZwrotyDokonane)
  • IKZE: transfer payments received and made (IKZE.WyplatyTransferowe)
  • IKZE: accounts held at the end of the period, by sex and age band (IKZE.ProwadzoneKontaEmerytalne)
  • IKZE: contributions, including by self-employed and other savers (IKZE.Wplaty)

Sections of the two blocks (IKE and IKZE) of the main schema knf.if.IkeIkze.xsd valid from 2026; each block may instead carry a 'no accounts' marker. Source

Validation rules

33 rules, as counted from the KNF's published material. Software can run them exactly as published. Source

How they are written: XSD 1.1 schema with xs:assert assertions.

As for NSS reports, files go through technical and content validation, KNF's validator checks conformity with the main schema, and a technical validation message is returned after sending through ESPI.

The rules, on sprawozdawczosc.knf.gov.pl

How they were counted

xs:assert elements (business rules IKEIKZE_00002 to IKEIKZE_00034) in the main schema knf.if.IkeIkze.xsd valid from 2026.

Counts are in the KNF's own unit, so they are not comparable with other regulators' counts.

Public data

Published only added up across firms. KNF publishes 'Informacje o rynku IKZE' (numbers and values of IKZE accounts by type of institution, with the list of institutions). The page does not name its source; its rows follow the items of this information. Source

Where it is published (Excel)

  • Information on the IKZE market

    Added up across firms · Excel

    Yearly figures on individual retirement security accounts (IKZE) by type of institution, with the list of institutions running them (for example as at 31 December 2025, updated 18 September 2026). The page does not name its source; its rows follow the items of the IKE and IKZE information. Source

Official documents (7)

The KNF's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see KNF's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Źródło: Komisja Nadzoru Finansowego, www.knf.gov.pl (https://www.knf.gov.pl) and https://sprawozdawczosc.knf.gov.pl. Source: Polish Financial Supervision Authority (KNF).

Last checked 11 November 2026.