[LAB] In this article, reforms of the principles of financing the Polish health care system introduced between 2016 and 2018 were studied and presented. For this purpose, the author was required to indicate the fundamental principles of the organization and financing of the health care model in Poland. Reasons for the introduction of reforms also were specified. Moreover, the nature and consequences of the introduced changes were determined. The introduced reforms were assessed, indicating that some of them do not have a systemic character. The author concluded that it is necessary to introduce further reforms to increase expenditures to finance health care in Poland and demonstrated their scope.