Temporary employment agency activities and other human resources provision (PKD 78.20.Z)
This subclass includes:
- activities related to placing workers with employers for a specified period, for replacement or to supplement staff in the client's business activities, where the persons provided are employees of the temporary help service entity, while the client exercises direct supervision over the personnel at the workplaces - activities related to making workers available for clients' business activities.
Business entities classified here carry out a broad range of activities related to making workers available and personnel management.
They represent the employer in matters related to payroll, taxes
- and other fiscal matters concerning employees, but they are not responsible for directing and supervising workers.
Industry statistics (2025)
Number of companies
Companies
37,321
Companies (primary PKD)
6,358
Companies with financials
2,515
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.85.4%5,428
- JDG7.3%464
- Sp. k.5.3%336
- Sp. j.0.5%33
- Other0.5%33
- Foundation0.3%20
- P.S.A.0.3%16
- S.A.0.2%14
- Cooperative0.1%4
- Association0.0%1
Financial results
The calculation excludes new companies that pull financial results down. Only firms with a filing in the previous year are included, so market trends are easier to read.
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 344.61m | USD 457.15k | |
| 2 | sp. z o.o. | USD 173.28m | USD 3.21m | |
| 3 | sp. z o.o. | USD 72.17m | USD 597.50k | |
| 4 | sp. z o.o. | USD 69.57m | USD 113.09k | |
| 5 | sp. z o.o. | USD 68.12m | USD 1.39m | |
| 6 | sp. z o.o. | USD 65.94m | USD 431.35k | |
| 7 | S.A. | USD 65.49m | USD -4.59m | |
| 8 | sp. z o.o. | USD 57.75m | USD 219.41k | |
| 9 | sp. z o.o. | USD 52.32m | USD 424.30k | |
| 10 | sp. z o.o. | USD 47.13m | USD 380.35k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 5.23m | +684.7% y/y | |
| 2 | sp. z o.o. | USD 2.95m | +422.8% y/y | |
| 3 | sp. z o.o. | USD 3.10m | +391.4% y/y | |
| 4 | sp. z o.o. | USD 2.15m | +333.4% y/y | |
| 5 | sp. z o.o. | USD 3.79m | +326.2% y/y | |
| 6 | sp. z o.o. | USD 9.93m | +319.1% y/y | |
| 7 | sp. z o.o. | USD 3.48m | +301.0% y/y | |
| 8 | sp. z o.o. | USD 2.01m | +291.3% y/y | |
| 9 | sp. z o.o. | USD 19.58m | +276.6% y/y | |
| 10 | sp. z o.o. | USD 3.33m | +271.9% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 78
FAQ
The primary industry for 6,358 companies is temporary employment agency activities and other human resources provision. 2,515 entities have filed financial statements.
So far in 2026, 282 new companies with PKD 78.20.Z have been registered. In all of 2025, there were 682 such companies.
So far in 2026, 48 companies with PKD 78.20.Z have been deregistered. In all of 2025, there were 272 such companies.
In 2025, the median revenue for PKD 78.20.Z was USD 490.78k and the mean revenue was USD 2.91m, based on 1,339 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 7.20k, down from 2024 (USD 9.24k). Among all 674 industries in Poland, PKD 78.20.Z ranks 311th, putting it in the top 46%.
The most common legal form for PKD 78.20.Z is sp. z o.o., used by 5,428 companies in this industry (85.4% of the total). In second place is a sole proprietorship (464 companies, 7.3%), and in third place – sp. k. (336 companies, 5.3%).

