Does your company fall under uKSC as an essential or important entity?

Q: Does a PKD code determine whether uKSC applies?

No, not on its own. The Ministry indicates that PKD is helpful, while the actual services and tasks performed are decisive.

Q: Is company size based only on the entity's own figures?

Not always. Linked and partner enterprises may need to be included under the applicable size rules.

Q: Can a small company still be in scope?

Yes. In some cases the Act covers entities irrespective of size or applies special sector rules.

Q: What do I receive after the assessment?

A tailored summary of the criteria, classification result, assumptions and source data, interpretation risks and recommended next steps.

A uKSC applicability assessment is not a single PKD code check. It requires the actual nature of the activities, sector, company size, linked and partner enterprises, and the special rules in Article 5.

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Method

How the uKSC / NIS2 scope assessment works

Actual activity

Review services, customers, delivery model and sectors in Annexes 1 and 2. PKD codes are supporting information, not the whole answer.

Entity size

Check headcount, turnover or balance-sheet total and the effect of partner and linked enterprises.

Article 5 uKSC

Analyse special conditions, including cases where scope may apply regardless of the usual size threshold.

Outcome and next steps

Essential, important or outside scope — with reasoning, assumptions, interpretation risks and an action plan.

Size thresholds

Data normally needed for the assessment

The Ministry's self-identification guidance refers to SME size thresholds. The table is useful for organising input data, but does not replace a full uKSC assessment.

Category	Employees	Financial data
Micro	< 10	turnover or balance sheet ≤ EUR 2M
Small	< 50	turnover or balance sheet ≤ EUR 10M
Medium	< 250	turnover ≤ EUR 50M or balance sheet ≤ EUR 43M
Large	exceeds the medium-enterprise thresholds

Partner and linked enterprises must be taken into account when determining size. Special rules also apply to some categories of entities.

Practical rule: before registering in the KSC Register, keep a documented basis for the classification, source data and the people who confirmed the factual activity.

KSC Register

After the assessment: self-registration or ex officio entry

The Ministry describes two routes. Many private entities use self-registration, while some are entered ex officio. The application is signed by the head of the entity or an authorised person.

Ministry — self-identification ↗Ministry — KSC obligations ↗ELI — Polish Act ↗

FAQ

uKSC applicability assessment — common questions

Does a PKD code determine whether uKSC applies?

No, not on its own. The Ministry indicates that PKD is helpful, while the actual services and tasks performed are decisive.

Is company size based only on the entity's own figures?

Not always. Linked and partner enterprises may need to be included under the applicable size rules.

Can a small company still be in scope?

Yes. In some cases the Act covers entities irrespective of size or applies special sector rules.

What do I receive after the assessment?

A tailored summary of the criteria, classification result, assumptions and source data, interpretation risks and recommended next steps.

Need a clear uKSC scope conclusion?

Send a short description of your activities and organisation size. We will establish the data needed for a defensible self-identification assessment.

Ask about uKSC scope →