| 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. |