| Dimensions |
Government and local government sector 
|
| total (S.13) | The general government sector, according to Regulation (EU) No. 549/2013 of the European Parliament and of the Council of May 21, 2013 on the European system of national and regional accounts in the European Union, consists of institutional units that are non-market producers whose output is for individual and general consumption, financed by compulsory payments made by units belonging to other sectors, as well as institutional units whose primary activity is the redistribution of national income and wealth. The general government sector includes entities of the national economy: a) those operating on the principles set forth in the Law on Public Finance (budget entities, special purpose funds, local government budget establishments, executive agencies and budget economy institutions), b) entities whose financial system is defined by separate laws, and whose primary source of financing is subsidies from the state budget (public universities, the Polish Academy of Sciences and the organizational units created by it, the National Road Fund and other funds managed by the Bank Gospodarstwa Krajowego, agricultural advisory units and government agencies), c) independent public health care institutions, d) state and local government cultural institutions and state film institutions, e) funds with legal personality that are linked to the state budget or to the budgets of local government units, f) institutions operating social insurance funds (ZUS, KRUS) together with the funds they manage, and the National Health Fund, g) public hospitals operating in the form of capital companies and in the form of research institutes, h) the Bank Guarantee Fund, i) other units, including public enterprises and non-commercial institutions meeting the ESA 2010 criteria for classification to the general government sector. A detailed list of units included in the general government sector is published on the CSO's website in the National Accounts thematic area (General government statistics - List of general government units (S.13), in accordance with ESA2010). The list is published as of December 31 of a given year. |
| Central government subsector (S.1311) | The central government institutions subsector includes all central government authorities and administrations, executive agencies, budget economy institutions, and state special purpose funds except social security funds. The government institutions subsector also includes autonomous public health care institutions at the central level, state cultural institutions and entities whose primary source of financing is grants from the state budget (including public universities, government agencies, the Polish Academy of Sciences), the Bank Guarantee Fund, public hospitals operating in the form of capital companies, research institutes that carry out medical activities, public enterprises and foundations that, according to ESA 2010 methodology, are included in the general government sector, and other entities that carry out state policy tasks. |
| Subsector of local government institutions at the local level (S.1313) | The subsector of local government institutions at the local level includes local government and units established or supervised by local government bodies, local government budget establishments, local government autonomous public health care institutions, local government cultural institutions and provincial agricultural advisory units, provincial traffic centers, public hospitals operating in the form of capital companies and public enterprises and foundations, which, according to ESA 2010 methodology, are included in the general government sector. |
| Social security funds subsector (S.1314) | The subsector of social security funds includes state social security funds with legally guaranteed social welfare and institutions that operate social security funds. Social security funds include the Social Insurance Institution, the Agricultural Social Insurance Fund and the funds they manage, as well as the Labor Fund and the National Health Fund, i.e. mandatory funds operated by the state. In the national accounts, the aforementioned funds are treated together and appear under the name of social security funds. |
; Development expenditure groups
|
| Generating high value-added knowledge economy (I) | The “high value-added generating knowledge economy” group - finances projects that directly contribute to the creation or enhancement of intensive factors of productivity enhancement. This group includes expenditures that finance research and development, science, and the use of advanced technologies in both business and government (especially digitization processes). |
| Physical, human and social capital key to development processes (II) | The group, which includes physical, human and social capital crucial to development processes - finances the creation of the technical infrastructure necessary for the functioning of all areas of the economy and the acquisition of the necessary skills by those participating in value-added processes. In particular, the group includes expenditures on the construction, expansion and modernization of transport, communications and utility infrastructure, as well as expenditures on higher education and lifelong learning that serves the needs of the economy. |
| Economic and social base conditioning the implementation of development policy (III) | The group covering the economic and social base that conditions the implementation of development policy - includes primarily spending on general and vocational forms of primary and secondary education, spending on health care, culture, sports and tourism. |
| Expenditures in the sphere of development policy environment (IV) | The group covering spending in the sphere of the development policy environment, including spending on environmental protection and child and youth education. |
; Development expenditure categories
|
| Investments (inw) | The category includes expenditures on construction investments and the purchase of fixed assets with an initial value exceeding the value specified in the budget classification, as well as on grants to finance or subsidize investments made by units outside the S.13 sector. |
| Capital injections (inj) | The category includes expenditures for the acquisition or purchase of shares, subsidies and benefits of a similar nature for other non-general government entities. |
| Human capital (klu) | The category includes various types of expenditures for the benefit of individuals: related to special achievements (awards), enabling or facilitating learning (training, learner support, business travel), for the preservation of health/fitness (purchase of medicines, health services, foodstuffs). |
| Salaries (wyn) | The category includes expenses that, in economic terms, are benefits paid in connection with the provision of work by individuals, regardless of the nature of the legal relationship under which the work is provided. |
| Transfers to entities outside the sector S.13 (tra) | The category includes various types of expenditures made to non-Government entities not related to the purchase of goods and services. |
| Other current expenses (bie) | The category includes basic expenditures necessary to ensure the continuity of the entity's operations, which are not included in expenditures in the nature of wages and salaries or in expenditures for the development of human and social capital. |
; Development expenditure tasks; Specification; Years
|