The Queensland Government might be forced to write off $27 million in overpayments made as a result of the health payroll scandal.

Health Minister Lawrence Springborg says the Government is considering legal action against some former Queensland Health staff who have refused to return the funds since the payroll system changed in 2010.

He says some workers have left Queensland Health with overpayments of up to $21,000.

"Some of those people are living in Queensland, some are living interstate and some have actually returned home overseas and that's the challenge we have," he said.

"Some people are just refusing to contact and some people are just basically saying, 'go your hardest, you're not going to get the money back'.

"We're talking here of tens of thousands of dollars in many cases."

Mr Springborg says about $10 million has been recovered and that arrangements are in place to recoup another $10 million of the $90 million overpaid.