• employers – in the scope of health and safety and control of legality of employment also non-employers entrepreneurs and other organizational units – for whom work is provided, including self-employed, irrespective of the basis for providing this work;
• entities providing employment services, personal consultancy, vocational counseling and temporary work within the meaning of art. 18 clause 1 of the Act of 20 April 2004 on employment promotion and labor market institutions – in the scope of compliance with the obligations referred to in Art. 10 paragraph 1 point 3 lit. d, e of the PIP Act,
• entities directing persons to acquire practical skills, in particular completion of graduate apprenticeship, apprenticeship or internship, other than employment or other gainful work – in respect of compliance with the conditions set out in art. 19c, 19d, 19ga and art. 85 paragraph 2 of the Act of 20 April 2004 on employment promotion and labor market institutions;
• Entrepreneurs to whom the provisions of the Act of 10 January 2018 on trade restrictions on Sundays and holidays and on certain other days apply,
• employers posting employees to the territory of the Republic of Poland to the extent specified in the Act of 10 June 2016 on the posting of employees as part of the provision of services;
• entrepreneurs or other organizational units for which an order is carried out as part of their business activities or services are provided by the order taker or service provider – in the scope of paying such persons remuneration in the amount resulting from the minimum hourly rate, in accordance with the provisions of the Act of October 10, 2002 on the minimum wage for work.

Source : ,,ABC BHP Informator dla pracodawców’’ Jakub Chojnicki, Grażyna Jarosiewicz; 2019