The aim of this paper is to investigate concentration and regressivity of social benefits in Poland. Household Budget Surveys carried out by the Central Statistical Office in 2000-2005 is the source of data for the study. Under statistical analysis benefit concentration coefficient and benefit regressivity coefficient introduced by N.C. Kakwani are used. The empirical results demonstrate that social benefits in Poland are negatively concentrated with respect to household original income and that is why they are regressive. Benefit concentration coefficient was calculated between -0.4022 and -0.3521, while the benefit regressivity coefficient was calculated between 0.6824 and 0.7414. Benefits not covered by social insurance system are more negatively concentrated with respect to household original income and more regressive as compared with benefits covered by social insurance system. Moreover, the analysis regards redistributive effect of all benefits: the effect reached the value between -7.16% and -6.40%.