Unit performing a specific task e.g. part or whole production process, services connected with employment or acillary services, on the basis of the contract concluded with the principal.

Examples of parts of the production process which can be outsourced are: manufacturing activities, employment services, ancillary services, etc. The principal and the contractor can be located on the same economic territory or on different economic territories: the actual location does not affect the classification of either unit. Contractors, i.e. units working on commission are usually classified in the same grouping as a manufacturer producing the same goods or a self-employed service provider, except for trading and construction. In the case of industrial production, the principal provides the contractor with the technical specification for the specific products. The material for production (raw material or intermediate products) may be supplied by (owned by him) the principal or not. Examples of such activities are metal production (forging, casting, cutting, stamping and foundry work), metal processing (e.g. chromium plating), clothing production, clothing finishing and other similar basic activities which are part of the production process.

• Regulation of the Council of Ministers of 24 December 2007 on the Polish Classification of Activities (PKD)
  Place of publication: Dz.U. 2007 nr 251 poz. 1885