| Code | Name | Region |
|---|---|---|
| PLERP | Sierpow | 10 |
| PLSIZ | Siewierz | 24 |
| PLSIO | Sikorz | 4 |
| PLSIL | Silno | 22 |
| PLSOE | Sinoleka | 14 |
| PLSIN | Sitkowka-nowiny | SK |
| PLSKZ | Skalmierzyce | 30 |
| PLSBM | Skarbimierz | OP |
| PLSSY | Skarszewy | PM |
| PLOYY | Skaryszew | MZ |
| PLSKK | Skarzysko-kamienna | |
| PLSKA | Skawina | |
| PLSKE | Skepe | |
| PLSZQ | Skidzin | 12 |
| PLSBS | Skierbieszow | LU |
| PLSKS | Sekocin Stary | 14 |
| PLSEK | Sepolno Krajenskie | |
| PL8ZM | Serock | 14 |
| PLW2E | Seroczyn | 14 |
| PLSIW | Sianow | |
| PLKPO | Sicienko | 4 |
| PLSIC | Siechnice | 2 |
| PLSDI | Siedice | 14 |
| PLSDC | Siedlce | |
| PLSID | Siedlec | 30 |
| PLSKY | Siekierczyn | 2 |
| PLSOW | Siemianowice | |
| PLOYX | Siemianowice Slaskie | SL |
| PLSZE | Siemiatycze | 20 |
| PLSWM | Siemkowice | 10 |
| PLSIE | Sieniawa | 18 |
| PLSIA | Sieniawa Zarska | LB |
| PLSEN | Siennica | 14 |
| PLSND | Siennica Nadolna | 6 |
| PLSCA | Siennica Rozana | 26 |
| PLRZE | Rzeszow | |
| PLRWA | Rzezawa | 12 |
| PLRZW | Rzgow | 30 |
| PLSB9 | Sabnie | 14 |
| PLJWD | Sadki | 4 |
| PLADK | Sadkowice | 10 |
| PLSAO | Sadowie | SK |
| PLSAD | Sady | 30 |
| PLSAM | Samborzec | 26 |
| PLSMA | Sandomierz | |
| PLMZS | Sanniki | 14 |
| PLSNK | Sanok | |
| PLSNT | Santok | 8 |
| PLSAK | Sarnaki | 14 |
| PLAWA | Scinawa | 2 |