OBJECTIVES: The indirect costs seem to be a relevant part of a total cost of illness, although there is no consensus whether they should be included in pharmacoeconomic analysis or which methods of calculations should be used. The aim of the survey was to collect data on practice and preferences of decision-makers and experts in health economics concerning the role and methods of calculating indirect costs in Poland. METHODS: The questionnaire contained 18 questions covering the need for indirect costs calculation in economic evaluations, measures used to calculate indirect cost, and difficulties while performing indirect costs estimation. Questionnaires were handed out to participants of the 3rd International Symposium Evidence-Based Health Care in Cracow, mailed to the Polish Pharmacoeconomic Society members and distributed directly to experts. RESULTS: Fifty four pharmacoeconomists, health economists and decision-makers returned completed questionnaires. Mean age of respondents 33,3±7,6 years; mean experience in health economics 4,7±5,2 years; 43%(23/54) of responders had non-economic background, 41%(22/54) reported government as a work environment. All (excluding one) responders indicated that indirect costs should be calculated in pharmacoeconomic studies (strongly agree 58%, agree 40%). Experts pointed out that indirect cost were calculated in only 24% of reports and represented on average 22% of total costs. Twenty three (i.e. 43%) responders indicated human capital approach as the best method to estimate cost from societal perspective; friction cost method came second best 11%(6/53); 42%(22/53) respondents had no opinion. The doers of economics evaluations pointed to GDP per capita (11/18), average salary (11/18), and costs of sick pay or injury benefit (11/18) as measures which should be used to value production losses. CONCLUSIONS: Indirect costs are considered important but seldom executed component of economic evaluations of healthcare interventions in Poland. The lack of consensus and widely accepted methods for indirect cost evaluation support further research.