OBJECTIVES:  The aim of this study was to assess the indirect costs (IC) borne by absenteeism associated with multiple sclerosis (MS) based on data of the Social Insurance Institution (ZUS) in Poland. METHODS:  Data for the period 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 collected. 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 MS in the year 2012 was calculated using GDP per capita, GVA and GI per worker were €40 779 597, €98 354 421 and €41 508 253, respectively. Those costs grew to €68 922 972, €165 406 270 and €71 255 532 in 2013 and then decreased to €29 593 921, €69 372 124 and €30 520 789 in 2014; in 2015 they increased to €39 073 708, €89 492 811 and €39 958 703. Each year the highest component of IC was long-term disability accounted for 69% in 2014 to 87% in 2013. Considering a number of patients from 5 300 in 2012 to 5 942 in 2015 average IC per patient varied between €7 694, €18 557 and €7 832 in 2012 to €6 576, €15 061 and €6 725 in 2015. CONCLUSIONS:  MS 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.