Disability should be considered not only in social categories, but also in economic categories, both in the individual as well as public dimension. These costs will always constitute a significant position in the central budget and individuals budgets of the public finance. It is in a main measure caused by very nature of disability, which generates additional costs. Without appropriate support persons with disabilities won’t manage on the labor market, and employers won’t be interested in employing such employees. Economic analysis of incurred costs in the system allows get to know with appearing facts and phenomena as well as to establish causes of these occurrences and facts, particularly low professional activity of persons with disabilities. Moreover, based on costs, peculiarly when we compare them with effects, it is possible to conduct a preliminary assessment of the system. In present analysis the costs evaluation incurred by PFRON (National Fund for Rehabilitation of Persons with Disabilities), ZUS (Social Insurance Institution), KRUS (Agricultural Social Insurance Fund) and NFZ (National Health Fund) was conducted.