The use of a societal perspective in pharmacoeconomic analyses is a widely discussed topic. One of the fundamental problems of using the social perspective is the inconsistency of indirect costs calculation. We searched published articles on the use and differences of Human capital approach (HCA) and Friction cost approach (FCA) methods using the Web of Science database using keywords. We analyzed the information obtained from relevant publications. We obtained an overview of recommendations for the use of a social perspective in the world. We summarized and highlighted the necessary information about the differences between the FCA and HCA procedures. We have identified the key variables used in the FCA method when evaluating productivity cost, and we have proposed a procedure for obtaining them. We recommend creating a uniform methodology that could increase the comparison of individual analyses from different countries and contribute to data transferability.