The introduction of the new component (ECPC) was postponed several times due to the introduction of other mandatory payments. All this time, the burden on entrepreneurs was distributed evenly and they were given the opportunity to prepare their businesses to pay compulsory pension contributions from their budget. Now the additional payment for employees is not introduced at once, but gradually: starting from one and a half percent of the employee’s income in 2024 to 5 percent by 2028. Also, in accordance with the Tax Code, the amount of ECPC paid is deducted when determining taxable income, that is, the burden on the business remains at an acceptable level