In the article an attempt was made to present the assumptions of Polish legislative solutions concerning e-health in the context of one of the basic principles of European philosophical and legal thought – the principle of subsidiarity. The principle of subsidiarity, the essence of which is to leave it to the political communities to carry out tasks for which they can take responsibility, has been incorporated into the legislation of nation states and the European Union, determiningthe identity of European civilisation. Article 5 of the Treaty on European Union and the Treaty on the Functioning of the European Union and the preamble to the Constitution of the Republic of Poland are an example of the translation of the subsidiarity principle into legal norms. Attention has been paid to the possibility of decentralising and delegating competences to lower levels of public authority in the field of health, using or amending the e-health legislation accordingly. Appropriate division of tasks and competences in the area of health care, taking into account the subsidiarity principle, can be observed at both national and EU level. European Union law recognises the autonomy of the Member States to define national health regulations. On the basis of selected national and EU regulations, a definition of e-health has been proposed, understood as a set of provisions within the health care system regulating the collection, processing of data and provision of health care services in order to identify and optimise the satisfaction of individual and collective health needs as well as to pursue an effective health policy by public authorities. The basic assumptions of key national and EU legal acts are also indicated. On the basis of the solutions adopted in the Act on Health Care Services Financed from Public Funds, the formal possibility of delegating and effective performance of tasks has been demonstrated in the field of health protection by local government units. New information and communication technologies provide the basis for a more complete implementation of the subsidiarity principle in health protection, as they enable the necessary knowledge on the collective and individual health needs at European, national and any other expected level – regional, population, age to be gathered and transferred. They are a tool, previously unavailable, for the precise identification of the needs of separated communities. On the other hand, new technologies can be a tool for communities to meet these needs to the extent that they are able to provide organisational and financial security. The combination of new information and communication technologies with the application of a systematic concept of tasks implementation based on the principle of subsidiarity will allow for a change in the model of health care in Poland.