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Subsidiarity principle (subsidy meaning support, help) is a constitutional principle in Poland. It has a direct link with the territorial Government and with the concept of decentralization. It involves sharing of public tasks between the various levels of public authorities and also refers to the methods of their implementation.

The principle of subsidiarity has been included in the preamble of the Constitution where he was shown its basic function, which is to strengthen "the powers of the citizens and communities".

In Chapter VII relating to local government in accordance with article 4. 163 of the Constitution "local Government performs public tasks not reserved by the Constitution or the law for the bodies of the other public authorities". The principle of subsidiarity means that the public tasks should be entrusted to the community on the lowest possible level, which has the appropriate competences to efficiently and effectively execute. There is a presumption that municipality is responsible for each public tasks, as this is the basic unit of territorial division of the country. However, if the municipality does not deal with the transferred tasks or their implementation at that level, they should be taken over by the government at higher level. Public administration focuses on tasks that cannot be performed by the local government.

A key problem in the implementation of these tasks is providing to local governments financial resources necessary for implementation of public tasks.

Economists approach

Some economists believe that the relationship of the subsidiarity principle to decentralization of power is associated with the transmission of public tasks not "bottom-to-top" but "top down".