OBJECTIVES:  The aim of this study was to assess the indirect costs (IC) of absenteeism associated with insulin dependent diabetes mellitus (IDDM) based on data of the Social Insurance Institution (ZUS) in Poland. METHODS: Data from the period of 2012 - 2015 concerning days on sick leave, the short-term disability, the sufferers of which claim rehabilitation benefit, and the long-term disability (permanent or fixed-time), the sufferers of which claim disability pension was used. Costs were calculated using Gross Domestic Product (GDP) per capita equaled from €10 101 in 2012 to €11 128 in 2015, Gross Value Added (GVA) per worker equaled from €24 362 in 2012 to €25 486 in 2015 and Gross Income (GI) per worker equaled €10 281 in 2012 to €11 380 in 2015. RESULTS:  Total IC of IDDM in the year 2012 was calculated using GDP per capita, GVA and GI per worker were €41 585 660, €100 298 526 and €42 328 719, respectively. Those costs grew to €74 120 129, €177 878 777 and €76 628 575 in 2013 and then decreased to €27 265 968, €63 915 088 and €28 119 925 in 2014; in 2015 they increased to values of €34 111 039, €78 126 519 and €34 883 633. In each year the highest component of IC was long-term disability pension accounted for 58% in 2014 to 84% in 2013. Considering a number of patients of around 9 800 in each year, average IC per patient varied between €4 243, €10 235 and €4 319 in 2012 to €3 478, €7 966 and €3 557 in 2015. CONCLUSIONS:  IDDM in Poland generated high IC. The main component was long-term disability pension; short-term disability generated lower costs of lost productivity. The highest cost per patient was generated by long-term disability