| Code | Name | Region |
|---|---|---|
| PLSWC | Sosnowiec | |
| PLSPY | Spiczyn | |
| PLSPT | Spytkowice | MA |
| PLSRG | Srebrna Gora | 2 |
| PLSRE | Srem | |
| PLLDK | Sleszyn | 10 |
| PLOXB | Sliwice | 4 |
| PLSMI | Slomniki | MA |
| PLSLU | Slubice, Lubuskie | 8 |
| PLSLE | Slubice, Mazowieckie | 14 |
| PLSUW | Sluchowo | 22 |
| PLSLC | Slupca | 30 |
| PLSPN | Slupno | 14 |
| PLSLP | Slupsk | |
| PLSUP | Slupy | |
| PLDZW | Smardzew | |
| PLSMD | Smardzow | 2 |
| PLSGE | Smetowo Graniczne | 22 |
| PLSGL | Smigiel | 30 |
| PLSMO | Smolec | 2 |
| PLOZC | Sobienie Jeziory | MZ |
| PLSOB | Sobkow | 26 |
| PLSOL | Sobolew | |
| PLTKA | Sobotka | 2 |
| PLSDW | Sobowidz | 22 |
| PLSDY | Skierdy | MZ |
| PLSKI | Skierniewice | |
| PLOCZ | Skoczow | 24 |
| PLSKN | Skolwin | 32 |
| PLSKJ | Skolyszyn | 18 |
| PLSKB | Skomielna Biala | 12 |
| PLSQZ | Skomielna Czarna | 12 |
| PLSKP | Skopanie | |
| PLSRC | Skorcz | 22 |
| PLSKC | Skorogoszcz | 16 |
| PLSOR | Skorzewo | WP |
| PLSKM | Skrwilno | 4 |
| PLSKR | Skrzynno | LD |
| PLSNS | Skrzynsko | 14 |
| PLSZW | Skrzyszow | |
| PLSKW | Skwierzyna | |
| PLSLO | Slawikow | SL |
| PLSKO | Slawko | 2 |
| PLSAW | Slawkow | 30 |
| PLSLA | Slawno | |
| PLS9W | Siepraw | 12 |
| PLSIR | Sieradz | |
| PLSRQ | Sierakowice | 22 |
| PLWWP | Sieroszewice | 30 |
| PLSPC | Sierpc |