Background: Palliative care services are a part of human rights. Effective attenuation of patients’ suffering by providing of appropriate palliative care is not associated with high financial spending, however there is some minimal investment that should be ensured to assure those efforts being done in a proper way.

The aim of this study was the assessment of the situation of palliative care in Poland in 2012 by defining a number of palliative care units contracted by the National Health Fund (NFZ), the dynamics of spending for palliative care in 2005-2012, the expenditures for palliative care in 2012 by province, the value of reimbursed services per capita in particular provinces, as well as spending on stationary wards, outpatient and home care.

Material and methods: The analysis was performed based on report data from provincial departments of the National Health Fund and from the questionnaires filled in by the provincial consultants.

Conclusions: It has been found that in 2012 the situation of palliative care did not change in comparison to 2011. The disproportions between the provinces, in relation to a number of units, spending per capita and accessibility of services remain. In the majority of provinces outpatient palliative services are not accessible. In some provinces, stationary services are limited or not accessible.