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
  • parent’s councils.

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,
  • cooperatives,
  • 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.