ABSTRACTIntroduction: Selected aspects of securing the needs of dependent elderly persons by the social assistance sector from the perspective of law, society and economics, are presented in the article.The purpose of the article is to evaluate the sources of funding full-time long-term care services for the benefit of dependent elderly persons in Szczecin.Materials and methods: The analysis was based on statistical and financial data concerning the costs of maintenance in nursing homes in Szczecin provided for the benefit of dependent persons aged over 65.Results: Currently, the main costs of securing full-time care service needs fulfilled by social assistance institutions are borne by the city, which covers more than half of the expenses connected with care. One third of the cost is covered by the seniors themselves, while the involvement of families in payments does not exceed 5%.Conclusions: A reduction in the number of working age persons, increases in the number of elderly persons, an increasing demand for long-term care facilities, rising average annual costs of maintenance in nursing homes and the very low participation of families in those costs all result in the need to allocate greater amounts of funds in city budgets for providing care for dependent persons aged over 65.