In the presented article, the author considers the impact of declaring bankruptcy on the ability to dispose of and use the funds accumulated under Employee Capital Plans. In the introductory part there is a discussion of the institution and presentation of the most important legal solutions necessary for further consideration. Then the author refers to the legal norms contained in the bankruptcy law, in particular, concerning the property included in the bankruptcy estate, answering in the affirmative the question of whether the funds deposited within the framework of the PPK enter the bankruptcy estate. In the final part of the work, the author focuses on the practical elements of the presented issue, in particular, how to enforce and transfer the receivables in question to the bankruptcy estate. The presented matter, is increasingly encountered in the course of bankruptcy proceedings and becomes a practical problem at the stage of application of the law.