Funds and claims of natural persons are covered, as well as:
in the event of a bank or a branch of a foreign bank – funds and claims of the following are covered:
- natural persons,
- organisational units without separate legal personality, but possessing legal capacity under a separate Act,
- school savings associations,
- employee assistance-and-loan associations.
in the event of a cooperative savings and credit union:
- NGOs under the Act on Public Service Activity and Volunteering.
- organisational units of a church or religious organisation which are legal persons,
- trade unions,
- tenants’ communities,
The funds and claims held in the name of the following are not covered:
- the State Treasury,
- Narodowy Bank Polski (National Bank of Poland),
- banks, foreign banks and credit institutions within the meaning of the Act – Banking Law,
- cooperative savings and credit unions (deposits made by these institutions within their own sector), National Association of Cooperative Savings and Credit Unions,
- financial institutions within the meaning of Regulation 575/2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012,
- investment firms within the meaning of Regulation 575/2013,
- persons and bodies unidentified by a bank, cooperative savings and credit union or a branch of a foreign bank, as the case may be,
- insurance and reinsurance undertakings,
- investment funds and investment funds companies,
- pension funds and pension companies,
- local government units,
- public authorities of other countries.
Article 22 paragraph 1 of the Act on the Bank Guarantee Fund, Deposit Guarantee Scheme and Resolution of 10 June 2016 details out a specific catalogue of exceptions.