Social Economy in Europe: Poland
Table of contents
Note: The data presented in this table derive from the OECD country factsheets and the European Commission DG GROW studies. Variations in scope, methodology and most recent available years may lead to differences in the headline figures across countries and with other sources.
Source: Data for Poland relates to 2021 (CIRIEC; Euricse; European Innovation Council and SMEs Executive Agency (European Commission); Spatial Foresight, 2024[1]), except data on the gross value added produced by the social economy (relating to 2018) (OECD CFS, 2023[2]), the share of women in social economy employment (relating to 2019) (OECD CFS, 2023[2]), and the involvement with any social economy organisation as a volunteer relating to 2020-2025 (European Commission, 2025[3]).
Poland adopted in 2022 the Act on Social Economy, its first comprehensive legal framework for the social economy. The Act on Social Economy sets out the general principles, status, and support mechanisms for social economy entities. It is complemented by specific regulation governing each legal form, inclduing as the Co-operative Law of 1982, the Act on Foundations of 1984, and the Social Co-operative Act of 2006.
Institutions
The Department of Social Economy under the Ministry for Family, Labour and Social Policy oversees social economy policy. Other ministries may have a scope of competence in the social economy. These include the Ministry of Development Funds and Regional Policy, the Ministry of Economic Development and Technology, the Ministry of National Education, the Chancellery of the Prime Minister, Statistics Poland (particularly for the satellite account on the social economy) and others. There is also the National Freedom Institute – Centre for Civil Society Development under the Prime Minister’s Office that is responsible for the development of the third sector.
Competence
The Act on Social Economy (Dz.U. 2022 poz. 1812), adopted in 2022, is Poland’s first comprehensive legal framework for the social economy. It sets out the general principles, status and support mechanisms for social-economy entities, while the specific regulations governing each legal form continue to operate under separate acts. These include the Co-operative Law of 1982, the Act on Foundations of 1984, the Act on Social Employment of 2003, or the Social Co-operative Act of 2006 (EU Social Economy Gateway, n.d.[4]; Republic of Poland, 2022[5]; OECD CFS, 2023[2]). The Ministry also announced in 2025 that it is currently working on amendments to the Act to improve the functioning of social enterprises and create the conditions for their further development and innovation (Ministry of Family, Labour and Social Policy, 2025[6]).
The Ministry of Family, Labour and Social Policy is responsible for co-ordinating social economy policy at the national level, creating laws to support it and introducing supportive measures. The Ministry has established the National Programme for the Development of the Social Economy (KPRES). This government initiative outlines policy directions for the social economy and social enterprises. The goals, planned actions, and expected outcomes of KPRES are based on a comprehensive assessment of Poland's social economy, considering the national and European socio-economic context as of 2019. The proposed actions aim to foster policy development in the sector until 2030 (Ministry of Family, Labour and Social Policy, 2022[7]).
The Department of Social Economy operates within the Ministry for Family, Labour and Social Policy to develop favourable conditions for the social economy (European Commission and Ciepielewska-Kowalik, 2020[8]). The Department hosts relevant resources, administers the certification of local Social Economy Support Centres (OWES), oversees the operations of the National Committee of Social Economy and co-ordinates the Social Employment Programme and the social economy-related measures under the National Reconstruction and Resilience Plan (Department of Social Economy, n.d.[9]; Department of Social Economy, n.d.[10]). The Public Benefit Committee under the Department of Civil Society at the Chancellery of the Prime Minister, Department of Civil Society oversees non-governmental organisations and civil society development support programmes (Public Benefit Committee, n.d.[11]). The European Social Fund (ESF+) and the Ministry of Funds and Regional Policy play a key role in the governance and financing of the social economy. The Ministry acts as the managing authority of the European Funds for Social Development (FERS) programme (including the role of the national bank BGK) and co-ordinates ESF-funded regional programmes – acting as a major funder and driver of social economy policy development in Poland.
In April 2023, the National Committee for the Development of the Social Economy (Fourth Term, 2023–2026) was established under the Ministry of Family, Labour and Social Policy. This advisory body supports the Minister by developing policies and facilitating co-ordination, as it includes representatives from diverse stakeholder groups across government and civil society (Ministry of Family, Labour and Social Policy, 2025[12]).
In 2018, Statistics Poland launched the country’s first “Social Economy Satellite Account,” providing comprehensive data on the social economy’s contribution to the national economy. Developed with funding from the European Commission’s Eurostat grant “Satellite Accounts of the Social Economy,” the account serves as a key monitoring tool to assess the social economy’s impact on public services, social welfare and economic development (Statistics Poland, 2021[13]).
Institutions
Poland is a unitary state with a decentralised system of public administration composed of three main levels: voivodeships (i.e. regions), powiats (i.e. counties), and gminas (i.e. municipalities). The country has 16 voivodeships, each with a regional assembly and marshal office responsible for regional development strategies, including support for the social economy (European Committee of the Regions, n.d.[14]). The marshal heads the voivodeship’s self-government and manages regional policies and funds, while the voivode, appointed by the central government, represents the state at the regional level and oversees the legality of local administration. The voivodeship office, led by the voivode, also plays an important administrative role in the certification of social enterprises, ensuring that entities meet the criteria set out in the Social Economy Act.
At the subnational level, regional authorities such as Regional Social Policy Centres and marshal offices contribute to social economy policies. Marshal offices, for example, oversee elements of social economy policy through the implementation of EU-funded Regional Programmes and co-operation with accredited Social Economy Support Centres (OWES). Several voivodeships, including Małopolskie, Wielkopolskie, and Pomorskie, have developed dedicated regional strategies or action plans for the development of the social economy.
Competence
Regional Social Policy Centres (Regionalne Ośrodki Polityki Społecznej) co-ordinate the implementation of social policy, including social economy at the regional level. They implement a co-ordination project – largely financed through the European Social Fund Plus (ESF+) under regional programmes – that includes activities such as supporting local governments in promoting social economy development, promoting socially responsible public procurement and promoting the social economy. They also help enhance the competences of Social Economy Support Centres’ staff.
Social Economy Support Centres (Ośrodki Wsparcia Ekonomii Społecznej/OWES) act as the primary institutional mechanism of support at a sub-regional and local level, sometimes grouped into regional networks. The establishment of the OWES was a gradual process that began in the early 2000s. 60 OWES are registered as of 2025. For example, the Mazovian Social Economy Support Centre has been operated by the Co-operation Fund Foundation since 2012. Similarly, the Social Economy Support Center in Toruń was set up in 2013. By 2015, regional networks like the West Pomeranian Network of Social Economy Support Centres (SZOWES) were formed to provide standardised support across regions. Marshal's offices (urzędy marszałkowskie) have competences in the implementation of regional programmes through EU funds, including organising competitions where social economy support centres can obtain funding for their activities.
The centres provide comprehensive support services in terms of capacity building and awareness, as well as direct financial aid to social enterprises. For example, Mazowiecki Ośrodek Wsparcia Ekonomii Społecznej (mOWES) is one of the largest OWES in Poland and offers a wide range of support for social enterprises in the three Mazowieckie sub-regions, namely Ciechanów, Ostrołęka and Radom. (mOWES, n.d.[15]). It hosts incubation programmes, such as "Incubation and Support of the Social Economy in the Radom subregion - IWES 5" which is implemented by the Co-operation Fund Foundation, and awareness campaigns such as the project "Get to know the Social Economy with mOWES". Its activities include direct financial aid through the provision of microgrants (mOWES, 2022[16]).
The Ministry of Family and Social Policy oversees the accreditation of these centres, ensuring they meet specific standards to effectively support the social economy ecosystem. An up-to-date list and a map of accredited OWES are available on the Ministry's website, enabling stakeholders to locate support centres within their regions. Finally, provincial offices (urzędy wojewódzkie) can be responsible for granting or revoking social enterprise status and monitoring social enterprises (Department of Social Economy, n.d.[17]).
Other regional networks exist to support activities of the social economy. Social Integration Centres (CIS) and Social Integration Clubs (KIS) operate according to the 2013 Act on social employment and work to improve social and professional reintegration services. CIS and KIS may be established by Local Government Units (JSTs), NGOs, church entities or as social cooperatives. At the end of 2017, there were 166 CIS and 219 KIS active in Poland (Department of Social Economy, n.d.[18]).
Institutions
At the municipality and city level, there is no single designated body responsible for overseeing social economy policy. However, local authorities play an active role in supporting the social and solidarity economy.
Many municipalities collaborate with Social Economy Support Centres (OWES), implement local strategies for social inclusion, and use public procurement to support social enterprises. Cities such as Warsaw, Kraków, Gdańsk and Poznań are notable for their dedicated programmes and partnerships with non-governmental organisations, co-operatives and social enterprises to foster social innovation and strengthen the third sector.
Competence
Cities have developed policy strategies which include measures for the development of the social economy. In 2018, the Warsaw City Council adopted a new City Development Strategy – Warsaw 2030. The Strategy builds on previous initiatives, including the Social Strategy of Warsaw and the Innovation Warsaw 2020 programme aimed at supporting entrepreneurship. The strategy includes the creation of business-friendly environments and social innovations. The Gdańsk 2030 Plus policy focuses on social and economic development, especially social cohesion and inclusion (Gdańsk, n.d.[19]).
Some regions have dedicated organisations which collaborate to develop the social economy and social innovation. Established in 2008, the Gdańsk Foundation for Social Innovation (GFSI) has been instrumental in implementing various initiatives aimed at supporting disadvantaged youth, promoting social inclusion and enhancing community engagement (GFSI, 2025[20]). Similarly, InvestGDA (Gdańsk Economic Development Agency Ltd) has operated since 2008 to create enabling conditions to boost entrepreneurship and innovation and has a dedicated partnership programming with GFSI.
County Labour Offices (PUP) provide support to unemployed people and job seekers through job placement and career counselling. They offer tailored support for social enterprises, including co-financing of wages for individuals at risk of social exclusion and subsidies for job creation. This support is financed by the Labour Fund. In parallel, the State Fund for the Rehabilitation of Disabled Persons provides financial support for job creation for persons with disabilities within social enterprises.
Linked to the regional level, many cities have partnered with local organisations to establish OWES. For example, the City of Poznań has partnered with Barka and received the accreditation from the Ministry of Family Affairs, Labour and Social Policy to establish the Wielkopolska Centre for Solidary Economy (OWES – WCES) in the Poznań subregion (WCES, n.d.[21]). The programming includes reintegration, funding, general counselling, business, legal, marketing and promotion, vocational courses or training for the establishment of social enterprises and social economy entities.
While not specific to social enterprise, other city initiatives are dedicated to social cohesion and social outcomes. For example, the "Open Krakow" Programme was implemented 2016 with many activities aimed at facilitating social inclusion (Open Krakow, 2020[22]).
Co-operation frameworks in Poland operate mainly at the national level – through the National Committee for the Development of Social Economy. Regional authorities and consultative regional committees also play a significant co-ordination role, but co-ordination mechanisms remain more limited co-ordination mechanisms on these levels.
Across multiple public authorities and/or levels of government
The National Committee for the Development of the Social Economy acts as an advisory body to the Ministry of Family, Labour and Social Policy. The Committee’s primary role is to present opinions on the development program for the social economy and draft legal acts concerning the functioning of social economy entities. The Committee includes representatives from ministries and public administration, the Public Benefit Committee and the National Co-operative Council, local government, co-operative unions, trade unions, employee organisations, the National Economy Bank, research institutes and universities, and social economy entities. Another advisory body of the Minister of Family, Labour and Social Policy is The Social Employment Council (RZS). The Social Employment Council co-operates with members of other advisory bodies of the ministry responsible for social security such as the Labour Market Council, the Social Welfare Council, as well as with the Institute of Labour and Social Affairs and with the community of social employment entities.
With social economy representatives
Many non-governmental organisations and networks facilitate collaboration with social economy representatives in addition to the National Committee. The Polish Social Economy Foundation (PFES) supports social economy activities through advocacy and collaboration with regional and local leaders. They contribute to the promotion of the social economy, social inclusion and entrepreneurship through dissemination and training activities (PFES, 2025[23]). Other foundations, such as the Foundation for Social and Economic Initiatives (FISE), also support social economy development. The Foundation has an active role in the promotion of the social economy through training, conferences and debates. It enables discussions between non-profits and public administration. In addition, they manage the biggest Internet portal on the social economy (FISE, 2019[24]).
Source: An OECD survey on institutional arrangements circulated in 2024 with national and regional social economy representatives contributed to the findings of this country note.
Support from the public sector
Poland has adopted innovative instruments to enhance the social economy and strengthen private-public collaboration, such as the Social Premium (Premia Społeczna) programme. This initiative enables local governments to commission social services from social economy organisations, promoting sector growth and stronger partnerships. Co-funded by EU funds and the Polish state, the programme aims to deliver more effective and community-tailored services by building mutual trust (Government of Poland, 2024[25]).
The government has also launched new programmes, such as the Resilience Programme and the 'Social Enterprise+' scheme. These initiatives provide over EUR 47 million of public funding. They include liquidity grants, capacity building and other targeted support to help social economy organisations grow and adapt to emerging challenges (Ministry of Family, 2023[26]).
The European Union’s structural and investment funds play a central role in supporting the development of Poland’s social economy. Under the European Social Fund Plus (ESF+), Poland has been allocated approximately EUR 12.9 billion to strengthen social services, skills development and labour market inclusion. This benefits social economy entities operating at the intersection of social inclusion and entrepreneurship (European Commission, 2025[27]). Additionally, broader EU-backed investment flows via the European Investment Bank (EIB) Group and the European Investment Fund (EIF) have provided funding to SMEs, including social economy enterprises. The European Investment Fund and Polish bank Pekao, for instance, have joined forces to channel over EUR 290 million in new financing (European Investment Fund, 2025[28]).
Support from the private sector
Private entities serve as umbrella or network organisations for social economy entities, providing support, advocacy and fostering co-operation among stakeholders. The Association of Social Co-operatives (ASC) is one such organisation supporting social enterprises, co-operatives and NGOs across Poland. ASC offers comprehensive support, including project management, legal assistance and capacity-building activities to facilitate the growth of these entities. It works closely with local authorities and private sector stakeholders to promote social inclusion and address systemic challenges (Association for Social Co-operatives, n.d.[29]).
Resource and learning hubs also play an important role, with some dedicated specifically to the social economy, while others serve a broader range of organisations. For instance, the Klon/Jawor Association is a leading NGO that has promoted and supported social economy entities nationwide since 2000. It runs the portal ngo.pl, described as the largest free-of-charge directory and information system for non-governmental organisations (NGOs) in Poland, including a database of over 190 000 organisations and attracting around 4 million users yearly (Klon/Jawor, n.d.[30]). Foundation for Social and Economic Initiatives (FISE) manages the portal ekonomiaspoleczna.pl, which is considered as the biggest Polish internet portal specifically dedicated to social economy (Foundation for Social and Economic Initiatives, 2025[31]). The two thus have overlapping but distinct focuses: while Klon/Jawor’s portal is broader for the NGO/third-sector space (of which social economy is a part), FISE’s portal emphasises social economy content. The Rural Development Foundation (Fundacja Wspomagania Wsi) complements this ecosystem by offering micro-loans, promoting local development projects and delivering training programmes for capacity building of NGOs operating in rural areas (Rural Development Foundation, n.d.[32]).
Collaboration with municipal and national entities is key to effective fund distribution and management in Poland. The Co-operation Fund Foundation is a non-political organisation that supports the government by co-ordinating foreign assistance programmes, including managing funds and distributing support from sources such as the EU, international bodies, foreign governments and private institutions. It also supports the public sector in implementing policies and programmes, promotes growth and sustainability of non-profit organisations, and encourages entrepreneurial responses to societal challenges (Board of the Małopolska Province, 2023[33]).
Banks and investment companies also form an integral part of the Polish social economy ecosystem. The Social and Economic Investment Company (TISE) is a financial institution that supports social economy entities, currently fully owned by Poznań Co-operative Bank. As one of Poland’s oldest and largest co-operative banks, it is deeply committed to supporting social economy entities and fostering socio-economic development through offering loan products and financial solutions to these organisations (TISE, n.d.[34]).
Corporate philanthropy has also stepped up. From February 2022 to July 2024, a NESsT-led accelerator programme backed by IKEA Social Entrepreneurship helped 20 Polish social enterprises scale their activities, resulting in the creation of nearly 3 900 quality jobs for marginalised groups – including hundreds for refugees (NESsT, 2025[35]). Similarly, the Business Unusual initiative launched in 2022 by the Stocznia Foundation with support from Google.org has been strengthening dozens of nascent social entrepreneurs working with refugee and migrant communities, equipping them with mentorship, skills training and networking over three years (Business Unusual, 2025[36]). These efforts by foundations, associations and socially-minded investors complement public programmes by fostering innovation and cross-sector collaboration in the Polish social economy.
Support from the public sector
In efforts to foster local development, local authorities finance and manage projects to support social economy entities. For instance, Mazovia Locally is a microgrant project in the Mazovian voivodeship, co-funded by government and regional budgets. It aims to enhance residents' engagement in public life and encourage local communities, associations, and foundations to act for the common good. The project is implemented by the Co-operation Fund Foundation in collaboration with the Europe and Us Association, the Social Initiatives Movement Service Office Association (BORIS), and the Local Culture and Activity Centre Association in Krzesko (SOKiAL) (Cooperation Fund Foundation, n.d.[37]).
Support from the private sector
The Association for the Development of Co-operatives and Local Entrepreneurship (WAMA-COOP) promotes co-operative development and entrepreneurship. WAMA-COOP provides training and advisory support through its Social Economy Centre to help create and develop social economy entities. It animates grassroots initiatives and provides entrepreneurs with access to essential resources by operating a social incubator. It offers support in securing grants, including consultancy on external funding opportunities and assistance with application processes (WAMA-COOP, n.d.[38]). The Association also oversees the Olsztyn Centre for Support of Social Economy, which aims to support 340 people and 50 entities between 2023 and 2029 (WAMA-COOP, n.d.[39]).
Local partnership-driven projects help to advance Poland’s social economy. For instance, the Warsaw-based SAMO-ES project, led by a consortium including the Polish Union of Social Co-operatives (OZRSS), seeks to support the self-organisation and institutional development of 250 social enterprises across all 16 voivodeships until 2029. Its goals include establishing a new umbrella organisation for social enterprises with at least 200 members, promoting cross-sector collaboration, particularly with businesses and enhancing the capacity of social enterprises through advocacy, education, and expert support (SAMO-ES, n.d.[40]).
Several leading social incubators foster social innovation and entrepreneurship locally. TransferHub, founded in Warsaw and led by the Foundation for Social and Economic Initiatives (FISE), is a notable example which aims to support social projects focused on improving working conditions and job quality by offering financial support (Transfer Hub, n.d.[41]). Zwolnieni z Teorii is another pioneering initiative that empowers students to design and implement their own social projects, encouraging practical skills and community engagement (Zwolnieni z Teorii, n.d.[42]). The Innaczej Social Innovation Incubator, in its 8th edition in 2025, supports social innovators turn ideas on improving residents’ qualities of life into concrete solutions. Selected social innovators engage in design marathons, workshops, mentoring and networking (UP Foundation, n.d.[43]).
Social economy entities are subject to general accounting and transparency obligations, with specific rules depending on the legal form and whether they hold public benefit status (OPP):
Foundations and associations must prepare annual financial statements, including separation of economic and statutory activities in their books. These must be submitted to the National Court Register (KRS) if they maintain accounting books (Article 2 of the Accounting Act).
Public Benefit Organisations (OPPs) have enhanced obligations under the Act on Public Benefit and Volunteer Work:
Submit annual activity reports and financial reports to the KRS
Make reports publicly available online if they receive public funds or tax-deductible donations
Maintain transparency regarding the use of public and donor resources
Social co-operatives, governed by the Act on Social Co-operatives (Republic of Poland, 2006[51]), are subject to standard corporate financial reporting under the Co-operative Law (Republic of Poland, 1982[52]) and the Accounting Act, including:
Annual financial reporting
Disclosure of income usage
Optional reporting to local authorities when receiving support
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