Nursing and midwifery activities (PKD 86.94.Z)
This subclass includes nursing and midwifery activities, not performed by doctors, for example:
- individual nursing activities in own practices or in patients' homes,
- activities of midwifery establishments, without permanent supervision by medical doctors,
- activities of caregivers providing nursing care,
- activities in the field of palliative nursing care for outpatients.
Industry statistics (2025)
Number of companies
Companies
17,868
Companies (primary PKD)
13,899
Companies with financials
19
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG99.4%13,809
- Sp. z o.o.0.4%56
- Sp. j.0.2%22
- Sp. p.0.1%8
- Foundation0.0%3
- Sp. k.0.0%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 2.86m | USD 51.69k | |
| 2 | sp. z o.o. | USD 1.88m | USD 345.65k | |
| 3 | sp. z o.o. | USD 672.20k | USD 48.28k | |
| 4 | sp. z o.o. | USD 251.86k | USD 80.74k | |
| 5 | sp. z o.o. | USD 171.07k | USD 782.36 | |
| 6 | sp. z o.o. | USD 97.85k | USD -1.66k | |
| 7 | sp. z o.o. | USD 68.25k | USD 11.72k | |
| 8 | sp. z o.o. | USD 67.50k | USD -333.23 | |
| 9 | sp. z o.o. | USD 58.50k | USD 1.42k | |
| 10 | sp. z o.o. | USD 28.60k | USD 13.79k |
Stock market
No companies from this industry are listed.
Related PKD codes in division 86
FAQ
The primary industry for 13,899 companies is nursing and midwifery activities. 19 entities have filed financial statements.
So far in 2026, 2,334 new companies with PKD 86.94.Z have been registered. In all of 2025, there were 2,810 such companies.
So far in 2026, 152 companies with PKD 86.94.Z have been deregistered. In all of 2025, there were 5 such companies.
In 2025, the median revenue for PKD 86.94.Z was USD 68.18k and the mean revenue was USD 445.26k, based on 14 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 7.37k, an improvement on 2024 (USD 4.93k). Among all 674 industries in Poland, PKD 86.94.Z ranks 334th, putting it in the top 50%.
The most common legal form for PKD 86.94.Z is a sole proprietorship, used by 13,809 companies in this industry (99.4% of the total). In second place is sp. z o.o. (56 companies, 0.4%), and in third place – sp. j. (22 companies, 0.2%).
