The facts
- Who files
- Investment fund companies, pension fund companies and insurers that manage target-date funds under the PPK Act (PPK page). Source
- How often
- Quarterly, reporting period RRRR-Q (PPK rules, table 1). Source
- Deadline
- 15 days after the end of the quarter (PPK rules, table 1; NSS map line 156). Source
- Format
- XML. XML file (UTF-8 without BOM) to KNF's XSD, with a header envelope and a content envelope. PTEs send it through the ATD application, TFIs as an attachment to the ESPI forms TFI_PPKNAV or TFI_PPKSTA (to the PPK chancery), insurers as an attachment to the Reporting Application templates ZU_PPKNAV or ZU_PPKSTA (PPK reporting rules, section 5). 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
- Group
- Employee capital plans (PPK) (national)
Templates (0)
The library lists no templates for this return.
The NAV report structure is defined in KNF's XSD schema knf.ppk.nav.005.001.01 (zip of schemas and documentation); the sections were not listed here. Source
Validation rules
10 rules, as counted from the KNF's published material. They are written for people to read; software cannot run them as published. Source
How they are written: PDF table of error codes, causes and how to correct them.
Files first get a file-level status (FIL codes, for example XML parser error or duplicate file); a report that fails KNF's content checks gets the status LEK and must be corrected.
How they were counted
Rows in table 5 'Objaśnienia walidacji dla raportu PPKNAV' of the PPK reporting rules (version 1.2); the code PPK.NAV.007.001.01 appears on two rows with different checks.
Counts are in the KNF's own unit, so they are not comparable with other regulators' counts.
Public data
Published firm by firm. KNF publishes a quarterly workbook 'Kwartalna informacja o wartości aktywów netto funduszy zdefiniowanej daty w ramach PPK' with the net asset value of each target-date fund and by managing institution; it says the data are compiled from the quarterly reports of the institutions managing the funds. Source
Where it is published (Excel)
- Quarterly net asset value of target-date funds (PPK)
Firm by firm · Excel
A quarterly workbook (for example for the end of Q3 2026, published 30 October 2026) with the net asset value of each target-date fund, net assets by managing institution, capital group members and the U ratio. It says the data are compiled from the quarterly reports of the institutions managing the funds. Source
Official documents (5)
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.
- Rynek emerytalny: PPK
Guidance · HTML · 22 August 2019
Information for TFIs, pension companies and insurers managing target-date funds under the PPK Act: reporting rules, XSD schemas and the NAV and STA Q&A.
- Zasady raportowania związanego z PPK do UKNF (wersja 1.2)
Filing rules · PDF · 706.3 KB
Report types NAV and STA, deadlines, channels (PTE: ATD; TFI: ESPI forms TFI_PPKNAV and TFI_PPKSTA; insurers: the Reporting Application templates ZU_PPKNAV and ZU_PPKSTA), XML envelopes, file naming, validation, file statuses and lists of validation checks.
SHA-256
c03a563f1296show in fullc03a563f1296d6d175a9ed53809c713c5e5ff94926d0f30c61d390d866076e04 - Schematy XSD dla plików XML, struktury logiczne raportów wraz z dokumentacją (art. 49 i 52 ustawy o PPK)
Schema · ZIP · 1.0 MB
SHA-256
f6442b215717show in fullf6442b215717e6e77bbc48fa2ab518efec888ad9487ee87d8d4404839e30a17f - Zasady raportowania w plikach dot. PPK STA i NAV (uzgodnione rozwiązania)
Guidance · PDF · 633.1 KB · 4 November 2019
SHA-256
15d4f91ae4fashow in full15d4f91ae4fac3ac28ca67b56c909de0efef56e56bd0bb832a2fbf71deae4186 - Załącznik nr 1. Zestawienie obowiązków informacyjnych i formy ich realizacji (version 1.4)
List of returns · XLSX · 148.3 KB · 25 June 2025
The reporting map for TFIs, investment funds and funds in liquidation from 1 January 2024: 191 obligations (49 periodic, 142 current), each with legal basis, frequency, deadline, data format, the report or ESPI form that fulfils it and the ESPI chancery. Sheets: Spis, Obowiązki informacyjne, Akty prawne, Raporty.
SHA-256
da087bd9f3d0show in fullda087bd9f3d05ab2e1b75bf7ca7111a35193b10fa0f0588287b54d0d03e43f1a
Sources
Every page and document this return's facts were read from.
- knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_emerytalny_PPK
- knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf
- sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx
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.