The aim of this study was to analyze the social benefits of local government units in the period between 2002 and 2012. Descriptive analysis of the data showed a significant increase in social benefits JLP(R)S through the period, with an annual growth rate of over 9%. The growth of benefits of local government has been faster than the growth of benefits of consolidated central government. According to the GFS 2001 classification, the local unit had the highest proportions of social assistance benefits, and by economic classification of the budget for fees for citizens and households from the budget. Comparing the types of local units it has been found that most cities provided the benefits for citizens and households from the budget, although they increasingly give municipalities and counties. A simple linear model revealed a significant positive correlation between total social benefits and the sum of the old and the young population. Correlation analysis revealed a positive linear relationship between social benefits per capita with GDP per capita and a negative linear relationship with the rate of registered unemployment. Linear regression models for cities and municipalities show a positive correlation between social benefits and the index of development. Descriptive and regression analysis of the dana which have been studied gave a good description of trends and characteristics of social benefits in the period between 2002 and 2012 which was the starting point of this work.