Common health care insurance is the most important source of health care funding in Poland. Moreover, health care is partially financed by the state budget and the patients. The employer is an additional, although undervalued, source of health care funding. The paper presents the segments of health care services in Poland which are financed directly by the employer. The employer funds the market of medical services in two areas i.e. labor medicine and private health care (health care enrollment for employees). The labor code stipulates that the employer funds the preventative treatment of employees. Taking into account the fact that the funding of labor medicine is obligatory and common, it is a very profitable field of medical services. The employer can buy health care enrollment from a private medical firm for some of his employees or for all of them. Health care enrollment is a very important element of an effective human resources management and supports the health care system. Health care enrollment is a new phenomenon on the Polish health care market but it is rapidly developing.