OBJECTIVES: Estimation of indirect and selected direct costs of hypoglycaemia in patients with type 1 and type 2 diabetes in Poland. METHODS: The study was conducted at 4 Polish diabetes centres- 2 urban and 2 suburban. Anonymous questionnaire comprising 35 questions was used in direct interviews. Data were analysed in a population of 180 patients with diagnosed diabetes who experienced severe (requiring third party support) or/ and non-severe hypoglycaemia during last year. Indirect costs were estimated using a human capital approach based on lost Gross Domestic Product (GDP) and lost gross earnings. Additional estimations of direct costs, which could be attributed to hypoglycaemic event, were based on used medical resources and their unit prices. RESULTS: There were on average 0.16 episodes of severe and 4.66 episodes of non- severe hypoglycaemia per patient in the recall period (1month). An average total monthly cost of severe hypoglycaemia was 699.77 EUR, with hospitalisation being a main cost driver, and 40 EUR in the case of a non-severe episode. 23% of the studied population was professionally active. A total average time lost was equal to 3.85 hours, which in Polish conditions gave an absenteeism cost per month of 16.27 EUR (GDP lost) and 16.99 EUR (lost earnings) per person per month. 52.38% of employed patients reported reduced productivity while at work (presenteism). Its value was estimated at the level of 14.88 EUR and 15.53 EUR per patient per episode according to GDP and earnings lost respectively. Indirect costs related to sick-leaves and hospitalisations in working-age population were not reported in the study. CONCLUSIONS: Hypoglycaemic episodes are associated with economic consequences for patients and employers. Hypoglycaemia has a negative impact on work productivity and patients’ presence at work.