OBJECTIVES: The aim of this study was to assess the indirect costs associated with multiple sclerosis (MS) from the perspective of Social Insurance Institution (ZUS) in Poland. METHODS: The estimates were based on data from the Social Insurance Institution (ZUS) referring to year 2012 and focused on absenteeism due to the illness: costs of sick leave as well as the short-term disability due to rehabilitation benefit and the burden of permanent (or long term) disability due to disability pension in Poland. Cost analysis was performed based on the Human Capital Approach taking into account Gross Domestic Product (GDP) per capita equaled 41 398 PLN and Gross Value Added (GVA) per worker equaled 99 697 PLN. Costs were presented in polish zloty (PLN). RESULTS: Total indirect costs of multiple sclerosis associated with absenteeism in the year 2012 in Poland were 39 870 385 PLN calculated using GDP per capita and 96 018 323 PLN as a GVA per worker. The predominant component of absenteeism of MS was sick leave, which accounted for 69%. Long and short term disability costs constituted 21% and  9% of total indirect costs of multiple sclerosis associated with absenteeism, respectively. One sick leave of person with multiple sclerosis generated the cost of lost productivity equal 1 866 PLN and 4 490 PLN calculated using GDP per capita and GVA per worker, respectively. Indirect cost of short-term disability for one entitlement to the benefit of rehabilitation were 17 077 PLN and 41 125 PLN, respectively. Cost of one long term benefit were much higher than short term benefit and equaled 41 398 PLN and 99 697 PLN, respectively. CONCLUSIONS: Multiple sclerosis in Poland generated very high indirect costs. The main component was sick leave; disability pension and rehabilitation benefit generated lower costs of lost productivity.