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Poland:Early Childhood and School Education Funding

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Overview Poland

Contents

Poland:Political, Social and Economic Background and Trends

Poland:Historical Development

Poland:Main Executive and Legislative Bodies

Poland:Population: Demographic Situation, Languages and Religions

Poland:Political and Economic Situation

Poland:Organisation and Governance

Poland:Fundamental Principles and National Policies

Poland:Lifelong Learning Strategy

Poland:Organisation of the Education System and of its Structure

Poland:Organisation of Private Education

Poland:National Qualifications Framework

Poland:Administration and Governance at Central and/or Regional Level

Poland:Administration and Governance at Local and/or Institutional Level

Poland:Statistics on Organisation and Governance

Poland:Funding in Education

Poland:Early Childhood and School Education Funding

Poland:Higher Education Funding

Poland:Adult Education and Training Funding

Poland:Early Childhood Education and Care

Poland:Organisation of Programmes for Children under 2-3 years

Poland:Teaching and Learning in Programmes for Children under 2-3 years

Poland:Assessment in Programmes for Children under 2-3 years

Poland:Organisation of Programmes for Children over 2-3 years

Poland:Teaching and Learning in Programmes for Children over 2-3 years

Poland:Assessment in Programmes for Children over 2-3 years

Poland:Organisational Variations and Alternative Structures in Early Childhood Education and Care

Poland:Primary Education

Poland:Organisation of Primary Education

Poland:Teaching and Learning in Primary Education

Poland:Assessment in Primary Education

Poland:Organisational Variations and Alternative Structures in Primary Education

Poland:Secondary and Post-Secondary Non-Tertiary Education

Poland:Organisation of General Lower Secondary Education

Poland:Teaching and Learning in General Lower Secondary Education

Poland:Assessment in General Lower Secondary Education

Poland:Organisation of General Upper Secondary Education

Poland:Teaching and Learning in General Upper Secondary Education

Poland:Assessment in General Upper Secondary Education

Poland:Organisation of Vocational Upper Secondary Education

Poland:Teaching and Learning in Vocational Upper Secondary Education

Poland:Assessment in Vocational Upper Secondary Education

Poland:Organisation of Post-Secondary Non-Tertiary Education

Poland:Teaching and Learning in Post-Secondary Non-Tertiary Education

Poland:Assessment in Post-Secondary Non-Tertiary Education

Poland:Higher Education

Poland:Types of Higher Education Institutions

Poland:First Cycle Programmes

Poland:Bachelor

Poland:Short-Cycle Higher Education

Poland:Second Cycle Programmes

Poland:Programmes outside the Bachelor and Master Structure

Poland:Third Cycle (PhD) Programmes

Poland:Adult Education and Training

Poland:Distribution of Responsibilities

Poland:Developments and Current Policy Priorities

Poland:Main Providers

Poland:Main Types of Provision

Poland:Validation of Non-formal and Informal Learning

Poland:Teachers and Education Staff

Poland:Initial Education for Teachers Working in Early Childhood and School Education

Poland:Conditions of Service for Teachers Working in Early Childhood and School Education

Poland:Continuing Professional Development for Teachers Working in Early Childhood and School Education

Poland:Initial Education for Academic Staff in Higher Education

Poland:Conditions of Service for Academic Staff Working in Higher Education

Poland:Continuing Professional Development for Academic Staff Working in Higher Education

Poland:Initial Education for Teachers and Trainers Working in Adult Education and Training

Poland:Conditions of Service for Teachers and Trainers Working in Adult Education and Training

Poland:Continuing Professional Development for Teachers and Trainers Working in Adult Education and Training

Poland:Management and Other Education Staff

Poland:Management Staff for Early Childhood and School Education

Poland:Staff Involved in Monitoring Educational Quality for Early Childhood and School Education

Poland:Education Staff Responsible for Guidance in Early Childhood and School Education

Poland:Other Education Staff or Staff Working with Schools

Poland:Management Staff for Higher Education

Poland:Other Education Staff or Staff Working in Higher Education

Poland:Management Staff Working in Adult Education and Training

Poland:Other Education Staff or Staff Working in Adult Education and Training

Poland:Quality Assurance

Poland:Quality Assurance in Early Childhood and School Education

Poland:Quality Assurance in Higher Education

Poland:Quality Assurance in Adult Education and Training

Poland:Educational Support and Guidance

Poland:Special Education Needs Provision within Mainstream Education

Poland:Separate Special Education Needs Provision in Early Childhood and School Education

Poland:Support Measures for Learners in Early Childhood and School Education

Poland:Guidance and Counselling in Early Childhood and School Education

Poland:Support Measures for Learners in Higher Education

Poland:Guidance and Counselling in Higher Education

Poland:Support Measures for Learners in Adult Education and Training

Poland:Guidance and Counselling in a Lifelong Learning Approach

Poland:Mobility and Internationalisation

Poland:Mobility in Early Childhood and School Education

Poland:Mobility in Higher Education

Poland:Mobility in Adult Education and Training

Poland:Other Dimensions of Internationalisation in Early Childhood and School Education

Poland:Other Dimensions of Internationalisation in Higher Education

Poland:Other Dimensions of Internationalisation in Adult Education and Training

Poland:Bilateral Agreements and Worldwide Cooperation

Poland:Ongoing Reforms and Policy Developments

Poland:National Reforms in Early Childhood Education and Care

Poland:National Reforms in School Education

Poland:National Reforms in Vocational Education and Training and Adult Learning

Poland:National Reforms in Higher Education

Poland:National Reforms related to Transversal Skills and Employability

Poland:European Perspective

Poland:Legislation

Poland:Institutions

Poland:Glossary

ECEC for children up to 3

Crèches, kids clubs, day-care providers

Funding for ECEC for children up to 3 years old at crèches, kids clubs and day-care providers comes primarily from:

  • budgets of local government units (communes / gmina), and
  • targeted State-budget grants.

Financial support for the establishment and functioning of care settings is also provided by EU structural funds (as part of regional operational programmes).

Pursuant to the Act on ECEC for children up to 3 years of age, communes may receive targeted State-budget grants for their statutory ECEC tasks, based on public finance regulations. Such grants are subject to special accounting rules. They should be allocated for specific public tasks. Awarding the grant often requires the commune’s own contribution ensured.

Grants are awarded as part of ministerial and governmental programmes for the development of ECEC for children up to 3 years of age. The programmes are developed and financially supported by the minister responsible for family affairs. Grants are awarded as part of the Toddler Programme.

Toddler Programme

The Toddler (‘Maluch’) Programme has been implemented since 2011. In 2016, the amount allocated for the programme was 151 million PLN (ca 35.1 million euro). The Programme is developed and implemented in cooperation with the head of a given province (wojewoda) who awards grants to communes (gmina).

In 2016, the Programme includes three modules:

  • a module for communes to create new care settings;
  • a module for communes and other entities to maintain care settings;
  • a module ‘Toddler at university’.

Pursuant to the [ECEC] Act, the procedure for awarding grants is based on the following criteria:

  • quality and/or scope of care services provided;
  • demand for services provided;
  • a minimum period of providing State-funded services.

Initially, grants could cover only 50% of the costs incurred to provide services. As from 2013, targeted State-budget grants for the establishment or functioning of crèches, kids clubs or for day-care providers may cover up to 80% of the costs.

In 2016, an institution receiving a grant undertakes to ensure that settings established or maintained through a grant from the Programme will provide care services for at least 1 or 2 years, depending on the module applicable.

Individual communes establish crèches and kids clubs as local budget entities. As in the case of public nursery schools and schools, it is the commune that is responsible for preparing their financial plan.

Nannies

Pursuant to the [ECEC] Act, care for children aged up to 3 years may also be provided by nannies on the basis of a service agreement which, in accordance with the Civil Code, is subject to regulations applicable to civil law contracts (a ‘contract of mandate’). Public funding is available for hiring nannies. The Social Security Institution pays contributions for nannies, including pension, disability pension, accident and health insurance contributions, based on the amount which may not be higher than the minimum salary level fixed in accordance with national legislation on the minimum remuneration for work.

The school education system (nursery schools, and schools)

The School Education Act delegates a major part of school education tasks to local government units, including the communes (gmina), districts (powiat) and provinces (województwo), ensuring that the funding necessary for the performance of these tasks, including funds for teachers' salaries and the maintenance of schools and institutions, are available in their budgets. The Act does not stipulate how these tasks should be financed, regulating only the matters related to the financing of schools and institutions of the school education system by their managing bodies. However, the mechanism for financing school education tasks is defined in the Act on the Revenues of Local Government Units and the relevant regulations.

School education is funded primarily from the following sources:

  • the school education part of the general subsidy from the State budget;
  • targeted State-budget grants (e.g. for pre-school education; purchase of textbooks and educational resources; maintenance grants as part of financial support);
  • local government units’ own resources.

Taking into consideration all their income and tasks, local government units determine, in their budgetary resolutions, the total amount of expenditure on school education and its distribution. As the school managing bodies which finance activities undertaken by schools and other educational institutions, they are responsible for the preparation of an income and expenditure (financial) plan for all institutions managed by them.

Nursery schools, schools and other educational institutions established and managed by local government units are budgetary units, i.e. organisational units of the public finance sector with no legal status which cover their expenses directly from the budget of the local government unit concerned and transfer any revenues back to this budget.

Funds envisaged in the financial plan, which is subject to consultation with the council of the school or educational institution, are managed by the head of the school or institution who takes responsibility for their proper use.

As all other public sector units, public educational institutions are obliged to manage public funds in accordance with the rules laid down in the Act on Public Finance.

The system of financing school education in PolandRTENOTITLE

Source: Author’s elaboration.

School education part of the general subsidy from the State budget

The school education part of the general State-budget subsidy is the main source of funding for school education tasks undertaken by local governments at the level of the commune (gmina), district (powiat) and province (województwo). The process of determining the amount and distributing the subsidy is divided into two stages.

First, the amount of the school education part of the general subsidy for all local government units is defined annually in the Budgetary Act. The legislation guarantees that this amount may never be lower than the amount specified in the Budgetary Act of the previous year, and it is adjusted to include an amount for other expenses incurred as a result of changes in school education tasks to be performed.

Subsequently, the minister responsible for school education defines, by regulation, the algorithm for the distribution of the school education part of the subsidy among individual local government units, taking into consideration the scope of school education tasks carried out by these units, except for tasks related to the transport of pupils and the maintenance of nursery schools and other forms of pre-school education (as from 2013 tasks related to pre-school education are, however, supported from the State budget through targeted grants).

The distribution should, in particular, take into consideration the following criteria:

  • the types of schools managed by the local government bodies;
  • teachers' professional promotion grades;
  • the numbers of pupils in schools and other educational institutions.

The algorithm has evolved since 2000, but its general structure has not changed.

The school education part of the general subsidy includes the following four components:

  • a contingency part of the subsidy;
  • the basic amount for the performance of school tasks;
  • the supplementary amount for the performance of school tasks;
  • an amount for the performance of out-of-school tasks.

The algorithm is based on the actual number of pupils, increased respectively by a system of weightings and an adjustment index which are designed to ensure that the amount of the subsidy is better adjusted to the real scale of school education tasks.

The weightings take into consideration:

  • specific conditions in a given school and local government unit (e.g. rural areas, small towns)
  • variety and specificity of school tasks (e.g. special and integrated education of disabled and socially maladjusted pupils; vocational education; sports schools; teaching of national and ethnic minorities; art education);
  • variety and specificity of out-of-school tasks (e.g. boarding facilities; special nursery schools; leisure facilities and care centres, and youth hostels).

The number of weightings used in the algorithm increased from 21 in 2000 to 50 in 2016. At present, the algorithm includes 36 weightings for school tasks and 14 weightings for out-of-school tasks which make up a rather complex system.

The adjustment index takes into consideration teachers' professional promotion grades. The index makes it possible to allocate relatively higher amounts within the school education part of the general subsidy to those local government units which have a larger proportion of teachers with highest professional promotion grades than the national average, which involves higher expenses on teacher remuneration in individual local government units.

The financing mechanism for school education tasks described above applies to local government units at all levels, i.e. the commune (gmina), district (powiat) and province (województwo), thus covering all stages of education from pre-school to upper secondary education.

In accordance with the Act on the Revenues of Local Government Units, it is the decision-making body of a local government unit which determines how the funds received as part of the general subsidy will be used. This means that communes (gimna), districts (powiat) and provinces (województwo) determine the level of their expenditure on school education on the basis of the scope and types of all tasks to be carried out (not only those related to school education), their entire budget and all revenues. In theory, it is thus possible to finance school education tasks from other sources of local government revenues, although, in practice, the school education subsidy plays a major role here.

Targeted State-budget grants

In addition to funding from the school education part of the general subsidy, local government units can receive targeted grants subject to special accounting rules and designed for financing or co-financing the implementation of specific public tasks. Their own contribution is often required in order to apply for a targeted grant. Local government units can receive a targeted grant from the State budget for financing their own tasks, e.g. for maintenance-type financial support or investment projects in schools and other educational institutions.

Moreover, as from 2013, local governments receive targeted grants for the co-financing of pre-school education tasks, which implies that limits are set for fees charged to parents (see one of the sections below). In the previous years, pre-school education was not compulsory, except for children aged 5-6 years who are required to participate in one-year pre-school education. Thus, the financing system for school education tasks described above did not take into consideration the costs of pre-school education (with the level of the subsidy being dependent on the number of pupils, and not children in pre-school education, in the algorithm for the distribution of the school education part of the general subsidy). In 2014, as part of a gradual process of granting primary and lower-secondary school pupils a free access to textbooks, educational resources and exercise materials for compulsory educational activities, an additional targeted grant from the State budget was introduced for local government units to cover costs of textbooks and educational resources.

Related legislation:

  • Act on Early Childhood and School Education for children aged up to 3 years
  • School Education Act of 7 September 1991
  • Regulation of the Minister of National Education of 22 December 2015 on the distribution of the school education part of the general subsidy for local government units in 2016
  • Regulation of the Minister of National Education of 2 March 2016 on targeted grants to provide schools with textbooks, educational resources and exercise materials
  • Act of 27 August 2009 on Public Finance
  • Act on Revenues of Local Government Units of 13 November 2003

Other sources:

Financial autonomy and control

Schools are considered to have full or substantial autonomy if they are fully responsible for their decisions within the limits set by the legislation on education.

Schools have partial autonomy if they can choose from a number of predetermined options or their decisions should be approved by education authorities.

School autonomy can be considered with regard to three basic dimensions:

  • use of public funds;
  • acquisition and use of private funds;
  • staff policy.

ECEC for children up to 3 years old

Crèches and kids clubs have limited autonomy.

Detailed legislation on ECEC for children up to 3 years of age does not, in fact, refer directly to the extent of rights or responsibilities of crèche heads or persons managing kids clubs. It states only that internal organisation of a crèche or a kids club is determined in organisational regulations adopted by the head of a crèche or the person managing a kids club, and that they take responsibility for implementing the regulations adopted. Organisational regulations define the working hours of a crèche or kids club, while taking into consideration parents’ opinions.

At the same time, the legislation clearly emphasises the tasks of commune-level (gmina) local government concerning ECEC for children aged up to 3 years.

Pursuant to the [ECEC] Act, it is the entity establishing a crèche or kids club, i.e. the commune, that adopts its statutes where it defines:

  • aims and tasks and methods for their implementation, taking into consideration support for individual development of the child and support for the family in raising the child, and with special regard to the type of disability in the case of disabled children;
  • conditions for enrolling children;
  • rules for determining fees for stay and meals in the case of the child’s non-attendance at a crèche or kids club.

Moreover, the head of the commune (wójt), the mayor (burmistrz) or president (prezydent) of the commune ortown/city have supervisory tasks with regard to compliance with statutory requirements, as well as the conditions and quality of ECEC services provided. Supervision is exercised on the basis of a supervision plan adopted by a resolution of the council of the commune. In practice, however, the only sanction provided for in law involves striking off the register or terminating an agreement with a day-care provider.

The commune is also responsible for preparing a financial plan for a given institution.

Budgetary resolutions adopted by communes are reviewed by the Regional Chambers of Auditors and should be in compliance with the rules for the management of public funds. The principle of openness and related reporting responsibilities are particularly important in this respect.

Communes are also required to draw up activity and financial reports on ECEC for children aged up to 3 years and submit them to the relevant head of the province (wojewoda).

Crèches and kids clubs have greater autonomy with regard to staff policy, includingtherecruitment, dismissal and remuneration of, and disciplinary measures for, child minders. In this respect, they should, however, take into consideration qualification requirements laid down in the [ECEC] Act and the maximum number of children per child minder which is also specified in the Act.

School education system (nursery schools, and schools)

School autonomy in Poland is limited and depends to a large extent on the model of cooperation with the body managing the school.

Use of public funds

Schools in Poland are free to manage current expenditure within the framework of approved financial plans.

Some local government units delegate the powers to make amendments to the financial plan to school heads; other units limit this possibility to changes within a given budget heading or require that any changes should be made in the form of a budgetary resolution.

The School Education Act also states that the bodies managing schools or other educational institutions can establish financial and administrative support units for schools and institutions or provide administrative, financial and organisational services for all administered schools and institutions jointly; in practice, this results in concentrating powers in this respect above the school level.

Capital expenditure falls within the remit of local government. Any decisions regarding the purchase of fixed assets are formally taken by local government units, but such decisions are often taken on the school’s own initiative or inspired by them, and thus the school has a degree of influence here.

Acquisition and use of private funds

Schools in Poland cannot take loans.

Schools should obtain the approval from the school managing body for raising and using private funds. It is the local government unit that identifies the budgetary units which collect revenues and sources of such revenues to be kept on the relevant account, and determines the use of such funds and procedures for preparing and approving the financial plan, and for making and approving amendments to the plan.

In accordance with the Act on Public Finance, educational institutions keep their own revenues in a separate bank account. Such revenues, as specified in a resolution by the decision-making body of the local government unit, include, in particular, funds from:

  • inheritance,
  • in-cash donations and compensations,
  • payments for lost or damaged assets which are managed or used by a given educational institution.

Funds generated in this manner, including interest, may not be used for remuneration. Funds left in the account at the end of the budgetary year should be transferred to the budget of the local government unit concerned.

Staff policy

Schools have full autonomy with regard to non-teaching staff.

In the case of teaching staff, full autonomy applies to the recruitment, dismissal and use of disciplinary measures, while the discretion over determining salaries is limited.

The Teachers' Charter imposes the following two main requirements in this respect:

  • the minimum rates of basic teacher salaries based on teachers' professional promotion grades, as laid down in separate regulations;
  • the level of the average total monthly salary for teachers with a given professional grade within the jurisdiction of a given school managing body.

In practice, paying for overtime and determining the level of allowances added to the basic pay are often used as instruments in the management of teaching staff. However, the regulations concerning teacher remuneration are laid down by the school managing body.

In the case of the school head, the recruitment process is carried out jointly by representatives of the school and the school managing body.

Limited autonomy of schools results from the fact that decentralisation processes in Poland led in the late 1990-ties to the transfer of many tasks to local government units, also in the area of school education, and were obviously linked to the granting of considerable autonomy to these units. The responsibility for local planning and financing of school education tasks now rests with local government units at the commune (gmina), district (powiat)and province (województwo)levels. These tasks include in particular:

  • management of the school network;
  • educational investment;
  • adoption of teacher remuneration regulations;
  • transport of pupils to schools;
  • adoption of financial plans for educational institutions.

As the managing bodies, local government units supervise educational institutions with regard to financial and administrative matters, in particular proper management of State-budget funds allocated to the institution and funds obtained from other sources, and with regard to asset management.

At the same time, local governments at the commune (gmina) and district (powiat) levels have very limited powers in terms of pedagogical supervision, which is currently exercised by the head of the regional education authorities (REA) (kurator oświaty). In accordance with the education legislation, the body managing the school or educational institution can only present proposals concerning education- and care-related matters to the head of the school or institution and the head of the REA.

The powers of local government units as local education policy leaders focus on the input side rather than on the output side. Formally, local governments have no instruments to assess or control quality and outcomes achieved by schools; in practice, they can do so through (rewarding or penalising) financial decisions.

It should also be noted that decisions regarding the level of school education expenditure and their distribution, included in a budgetary resolution, are reviewed by the Regional Chambers of Auditors and should be in compliance with the rules for the management of public funds. The principle of openness and related reporting responsibilities are particularly important in this respect.

In 2016, the role of heads of the REA in managing the nursery school and school network was also strengthened by reintroducing the requirement to obtain a positive opinion from the pedagogical supervision body in the case of liquidation of a school or other educational institution managed by a local government unit.

Related legislation:

Act on early childhood education and care for children aged up to 3 years

School Education Act of 7 September 1991

Act of 26 January 1982, Teachers’ Charter

Act of 27 August 2009 on Public Finance

Other sources:

www.mrpips.gov.pl

www.men.gov.pl

Fees within public education

ECEC for children up to 3

Parents are required to pay fees for the stay and meals provided to their children at a crèche, a kids club or day-care provider.

Fees for the stay of children at a crèche or a kids club established by the commune or at a day-care provider hired by the commune and the maximum fee for meals are set by the commune council in a resolution. The commune council may also lay down in a resolution the conditions for partial or full fee waiver.

While establishing a crèche or a kids club, the commune adopts its statutes, including, in particular, payment conditions in the case of the child’s absence.

In justified cases and upon an extra payment, the duration of day-care may be extended beyond regular 10 hours a day at the request of the child’s parent.

School education system (nursery schools, and schools)

Nursery schools

Parents of children who stay in nursery schools for more than 5 hours a day usually pay for extra time and additional classes.

The rules for charging and levels of such fees are laid down by the council of the commune (gmina), while as from 2013 the fee cannot exceed 1 PLN per hour.

The council of the commune can also define the conditions for full or partial fee waiver.

Parents also pay for meals.

As from 2015, public nursery schools may not charge fees for providing parents with education- and care-related information concerning their children.

Schools

Education in public schools is free of charge.

The parents' council established in a given school or educational institution can collect funds from parents' voluntary contributions and other sources. Funds of the parents' council can also be used for statutory activities of the school or institution. The rules for the use of these funds are laid down in the regulations adopted by the parents' council.

Meals in school canteens are served on a fee-paying basis. The rules for taking meals in canteens and the level of fees are laid down by the school head in consultation with the school managing body. Costs of school meals covered by parents do not include the remuneration of canteen staff and canteen running costs.

As from 2015, public nursery schools may not charge fees for providing parents with education- and care-related information concerning their children.

Related legislation:

Act on Early Childhood Education and Care for children aged up to 3 years

School Education Act of 7 September 1991

Other sources:

www.mrpips.gov.pl

www.men.gov.pl

Financial support for families

The main forms of support for families with children in Poland in 2016 include:

Type of support
Form of support
Cash allowances
Family benefit / allowance
Supplementary allowances granted in addition to a family benefit (e.g. for expenses at the beginning of the school year, incurred in raising a child in a large family, related to the child attending a school or institution away from his/her permanent place of residence)
Child-raising allowance
Reliefs, benefits
Large Family Card
Family tax benefit
In-kind benefits and services
Transport to the nursery school/school
Textbooks and educational resources
Purchase of second-hand textbooks
Access to preventive healthcare
School canteen
‘State-funded meals’ Programme
‘School Milk’ Scheme
‘School Fruit and Vegetable’ Scheme
Organisation of leisure for children and young people

Source: Author’s elaboration.

Cash allowances

In accordance with the Act on Family Benefits, families with children can receive family allowances.

A family allowance is intended to contribute towards the costs of child subsistence.

The amount of the family allowance depends on the age of the child.


Age of the child
Amount of the allowance in PLN Amount of the allowance in EUR
Up to 5 years 89 PLN 20.8 EUR
Over 5 years and up to the age of 18 118 PLN 27.6 EUR
Over 18 years and up to the age of 24 129 PLN 30.2 EUR

Family and supplementary allowances are granted where the per capita family income or the income of the learner does not exceed the income threshold which currently is 674 PLN (157.9 EUR) per month.

The income thresholds for family allowance and the amount of individual family allowances are verified every 3 years, with results of surveys on support thresholds for families taken into consideration. The thresholds were verified in 2015.

Family allowances may be granted to:

  • parents,
  • one of the parents,
  • a legal or real guardian of the child,
  • the learner himself/herself.

Allowances are paid until:

  • the child reaches the age of 18 or until the end of school education, but not longer than up to the age of 21;
  • the child reaches the age of 24 if he/she continues education in a school or higher education institution and has a certificate of moderate or severe disability.

In addition to the family allowance, the following supplementary allowances can be granted:


Type of supplementary allowance Amount of allowance in PLN Amount of allowance in EUR
Expenses at the beginning of the school year

(once in a school year)

100 PLN 23.4 EUR
Raising the child in a large family (for the third child and additional children) 90 PLN 21.1 EUR
The child attending school away from his/her permanent place of residence
The child living away from his/her permanent place of residence, in a place where the educational institution attended is situated
105 PLN 24.6 EUR
In the case of travelling to the school / educational institution
63 PLN
14.8 EUR

As from 2016, the amounts of family and supplementary allowances are calculated in a different way in case the income threshold for the family allowance is exceeded (the so-called 1 PLN for 1 PLN mechanism). The mechanism provides for gradual reduction of the amount paid rather than immediate termination of allowance payment when the income obtained exceeds the threshold.

As from 2016, families with children receive a child-raising allowance.

It is intended to contribute towards the costs of raising a child, including those related to child care and catering to his/her needs.

The allowance amounts to 500 PLN (117.1 EUR) per month and per child.

A child-raising allowance is granted for the first child if the per capita family income does not exceed the income threshold of 800.00 PLN (187.4 EUR). It is also granted for the second and each additional child regardless of the income obtained.

A child-raising allowance is granted for children until they reach the age of 18.

A child-raising allowance is not granted if, for example:

  • the child is married;
  • the child has been placed in an institution providing round-the-clock maintenance or in foster care;
  • the child who has reached the age of majority is eligible to receive a child-raising allowance for his/her own child.

Reliefs and benefits

A system of reliefs and additional benefits for large families, the so-called Large Family Card, has been in place since 2014.

The Card is provided to families with at least three children regardless of their income. It is issued free of charge to each member of a large family.

The validity period of the Card:

  • parents can use the Card with no time limits;
  • children may use the Card until they reach the age of 18 or until they finish education (but no longer than up to the age of 25);
  • persons with a certificate of moderate or severe disability receive the Card for the validity period of the certificate.

The Polish tax system also provides for a family tax benefit. The tax benefit can be granted for:

  • children below the age of 18;
  • children, regardless of their age, if they have received a nursing allowance or disability pension;
  • 18-year-old and older children up to the age of 25 if they were enrolled in a school or higher education institution and did not have income exceeding a fixed limit.

The tax benefit is available not only to parents but also to legal guardians and persons acting in the capacity of foster family.

In 2016, the amounts of benefits are as follows:


Monthly benefit amount in PLN Annual benefit amount in PLN Monthly benefit amount in EUR Annual benefit amount in EUR
For the first child 92.67 PLN 1 112.04 PLN 21.7 EUR 260.5 EUR
For the second child 92.67 PLN 1 112.04 PLN 21.7 EUR 260.5 EUR
For the third child 166.67 PLN 2 000.04 PLN 39.0 EUR 468.5 EUR
For the fourth and each additional child 225.00 PLN 2 700.00 PLN 52.7 EUR 632.4 EUR

However, families with only one child are granted a tax benefit if they meet the income threshold criterion. The threshold depends on marital status and currently is:

  • 56,000 PLN (13 116.9 EUR) for persons who are not married and are not lone parents;
  • 112,000 PLN (26 233.8 EUR) for persons who are married or are lone parents.

Where the amount of the benefit that a tax payer is entitled to is higher than the amount which can be actually deducted from the tax, the tax payer is entitled to receive the balance. In other words, the tax payer may apply for the reimbursement of the unused benefit (if the amount of the unused benefit does not exceed the total deductible amount of social security and health insurance contributions paid by the tax payer).

Pupils are also entitled to reduced public transport fares and reduced entrance ticket fares in cinemas, theatres, etc.

In-kind benefits and services

Transport

The school education legislation stipulates that the public nursery school and school network should be organised in such a way that all children can receive one-year compulsory pre-school education and full-time compulsory education.

The distance to the nearest school or educational institution should not exceed:

  • 3 km in the case of nursery school children and children in grades I to IV of the primary school (szkoła podstawowa);
  • 4 km in the case of children in grades V and VI of the primary school and all grades of the lower secondary school (gimnazjum).

If the distance from the child’s home to the school or educational institution, within the catchment area where the child lives, exceeds the above-mentioned limits, the commune (gimna) is obliged to provide free transport and care during transport or reimburse the costs of public transport. Until the child reaches the age of 7, public transport costs are also reimbursed for his/her guardian.

Moreover, the School Education Act obliges the school head to make arrangements for the purchase of second-hand school textbooks within the school. Thus schools often organise second-hand textbook fairs where textbooks can be bought at lower prices.

Health care

As part of their statutory activities, public schools should also ensure access for pupils to a health prevention practice and first aid surgery.

Pupils, except those enrolled in schools for adults, are also covered by preventive healthcare. Organisational arrangements for preventive healthcare are laid down in the legislation on general health insurance.

Meals

In order to support proper development of pupils, the school can provide a canteen. Fees are charged for meals in the school canteen. However, the school managing body can reduce fees or charge no fees from parents or pupils in a particularly difficult financial or life situation.

The Polish government has also extended the ‘State-funded meals’ Programme for the years 2014-2020.

The aim of the Programme is to reduce the phenomenon of malnutrition of children and young people from families with low income or in a difficult situation, in particular in areas with a high level of unemployment and in rural areas, as well as the malnutrition of adults, in particular those who are alone, old, sick and disabled. In particular, the Programme aims to provide meals to children up to the age when they begin school education, and to pupils until the time they complete upper secondary education.

Furthermore, the Programme includes long-term actions designed to improve the health of children and youth by improving living conditions for low-income individuals and families and developing good eating habits. It also supports communes in fulfilling their mandatory tasks in this regard.

The support is offered in the form of meals, cash allowances for the purchase of a meal or food, or in-kind benefits (food products). In total, 3.85 billion PLN has been allocated for this purpose for the years 2014-2020.

Poland has also joined programmes initiated at EU level:

  • ‘School Milk Scheme (former ‘Glass of milk’) implemented in Poland since 2004/05;
  • ‘School Fruit and Vegetable’ Scheme (former ‘Fruit at school’) which was launched in the school year 2009/10.

Both programmes are implemented by the Agricultural Market Agency.

Leisure

Each year, heads of provinces (wojewoda) support leisure activities for children and young people from their budgets.

In this type of support, priority is given to children who:

  • are in foster care;
  • come from families in a difficult financial situation, including families with three or more children and lone-parent families;
  • suffer from somatoform disorders confirmed by a medical certificate;
  • live in areas of environmental degradation.

Children are selected in cooperation with family support centres at the district level, welfare centres at the commune level and public benefit organisations operating at the local level.

Related legislation:

Act of 28 November on Family Benefits

Regulation of the Council of Ministers of 7 August 2015 on the level of family income or a learner’s income providing the basis for entitlement to a family allowance and a special care allowance, and on the levels of family benefits and allowances for guardians

Act of 11 February 2016 on the State support for raising children

Act of 5 December 2014 on the Large Family Card

Act of 26 July 1991 on the Personal Income Tax

School Education Act of 7 September 1991

Act of 27 August 2004 on Publicly Funded Healthcare Services

Announcement of the Prime Minister of 21 August 2015 on the publication of a consolidated text of the Resolution of the Council of Ministers on the establishment of the multiannual programme supporting communes in providing meals, ‘State-funded meals’, for the years 2014-2020

Act of 20 April 2014 on the Organisation of the Milk and Milk Product Market

Act of 19 December 2003 on the Organisation of Fruit and Vegetable Market, Hop Market, Tobacco Market and Dried Fodder Market

Other sources:

www.men.gov.pl

www.mrpips.gove.pl

www.mf.gov.pl

www.arr.gov.pl


Financial support for families of pupils with special educational needs (SEN)

Families of pupils with special education needs (SEN) are entitled to the regular types of support described in the previous sections, often with the criteria for access being less stringent and greater support being offered. Moreover, they receive various additional benefits, intended only for them.

Families with disabled children are also covered by various national programmes and projects financed from the National Fund for the Rehabilitation of the Disabled and EU funds.

However, there is no public system of financial support for families of gifted and talented pupils in Poland.

The main forms of support for families of pupils with SEN in Poland in 2016:


Type of support
Form of support
Cash allowances
Family allowance: a higher income threshold and a longer period of eligibility
Supplementary allowances (e.g. for the training and rehabilitation of a disabled child)
Nursing allowance
Nursing benefit, special care allowance and an allowance for the child’s guardian
Child-raising allowance: a higher income threshold
Reliefs, benefits
Rehabilitation tax benefit
In-kind benefits and services


Transport to the nursery school/school
School textbooks and supporting books
‘School Kit’ Programme

Source: Author’s elaboration

Cash allowances

Families with children who have a certificate confirming disability (including moderate or severe disabilities) are entitled to family allowances in accordance with the same rules as described above, except that:

  • the income threshold is higher:764 PLN (179.0.EUR).
  • the family allowance is paid until the disabled child reaches the age of 24 if he/she continues education in a school or higher education institution.

Families may also receive various supplementary allowances, including a learning and rehabilitation allowance:

  • the allowance is granted for children up to 16 years of age if they have a disability certificate, or for children above 16 years up to the age of 24 if they have a moderate or severe disability certificate;
  • the allowance is as follows:


Amount of allowance In PLN In EUR
For children up to the age of 5 80 PLN 18.7 EUR
For children aged 5-24 years 100 PLN 23.4 EUR

If holding a severe disability certificate, disabled children and disabled people above the age of 16 are entitled to a nursing allowance of 153 PLN (35.8 EUR) per month.

Families may also receive a nursing benefit. It is available in the case of not taking up or of giving up employment or other forms of paid work in order to take care of the child. It is granted for the child with a severe disability certificate or a disability certificate in case it is necessary to provide:

  • permanent or long term care due to the child’s limited independence in daily life;
  • everyday involvement of a child’s guardian in the process of the child’s treatment, rehabilitation and education.

The benefit is 1 300 PLN (304.5 EUR) per month. As from 2017, the nursing benefit will be adjusted on an annual basis, with the amount to be increased annually by a percentage index corresponding to an increase in the minimum wage.

Granting a nursing benefit does not depend on the income threshold criterion, but since 2013 it has been linked to the timing of the disability’s occurrence and the degree of kinship between the disabled child and his/her guardian. 

Such a benefit may be granted to the mother, father, real guardian, person acting as related foster family or another person who is required to provide maintenance, except a person with a severe disability.

In 2013, a special care allowance was introduced as an additional one. It amounts to 520 PLN (121.8 EUR) and is not linked to the time when the disability occurred but depends on the income threshold.

Further, in 2014, an allowance for the guardian, with the amount being the same,was introduced, following the ruling of the Constitutional Tribunal. It is granted to persons who are no longer entitled to a nursing benefit as of 1 July 2013 due to the expiry of the validity period of the decision granting them the right to a nursing benefit.

Parents with disabled children may receive a child-raising allowance in accordance with the rules described above, but the income threshold for the first child is higher: 1 200 PLN (281.1 EUR).

Reliefs and benefits

Tax regulations in Poland provide for a so-called rehabilitation tax benefit, availableto disabled persons or persons with disabled dependants (provided that their income does not exceed a fixed limit).

The tax benefit includes:

  • expenses on rehabilitation;
  • expenses incurred to make the disabled person’s existence easier (e.g. keeping a guide dog, purchase of publications and educational materials, adaptation and equipping of the households according to the disabled person’s needs).

Some of these expenses are subject to limitations.

Disabled persons are entitled to various fare and fee reductions, e.g. in the case of telecommunications and post charges or public transport fares.

In-kind benefits and services

Transport

In accordance with the school education legislation, the commune (gmina) organises free transport and care during transport for SEN pupils in their residence area or reimburses costs of transporting the pupil and his/her carer if transport is provided by parents. In particular, the commune is required to:

  • provide free transport for disabled 5-year-olds and children in pre-school education to the nearest nursery school (przedszkole), other pre-school education setting or a centre providing one-year compulsory pore-school education for children and youth with severe mental disabilities who attend rehabilitation and education classes or mentally disabled children with multiple disabilities;
  • provide free transport for disabled pupils of special schools to the nearest primary school (szkoła podstawowa) and lower secondary school (gimnazjum), and, for pupils with motoric disabilities and moderate or severe mental disability, also to the nearest upper or post-secondary school until they reach the age of 21;
  • provide free transport for disabled children and youth with severe mental disabilities who attend rehabilitation and care classes and children and youth with mental disabilities and multiple disabilities to a centre where they may participate in full-time and part-time compulsory education until the age of 25;
  • Reimbursement of transport costs for the above-mentioned pupils and their carers to the school or centre on the conditions stipulated in an agreement between the head of local authorities and the child’s parents if the transport is provided by the latter.

Textbooks

School textbooks and supporting materials for blind, visually impaired and deaf pupils and those with an intellectual disability are co-financed from the part of State budget managed by the minister responsible for school education.

Moreover, the ‘School Kit’ Programme has been in place for over a decade.

Co-funding is intended to ensure equal educational opportunities and support educational development of pupils.

Disabled pupils with SEN are entitled to receive support regardless of income.

Support involves reimbursing the costs of school textbooks (and educational resources in the case of some disabled pupils) on the basis of a proof of purchase (an invoice issued for the child, his/her parent or legal guardian, a receipt or a relevant statement); the amount reimbursed may not exceed amounts fixed for a given stage of education which vary from 175 PLN (41.0 EUR) to 770 PLN (180.4 EUR).

As from the school year 2014/2015, the Programme also provides a financial contribution towards the costs of purchasing textbooks for vocational training.

In 2016, an amount of 24 million PLN is set aside for the Programme in the State budget.

In 2016, the Programme is targeted at the following groups of disabled pupils:

  • with visual impairment,
  • deaf,
  • with hearing impairment,
  • with a mild, moderate or severe intellectual disability,
  • with a motoric disability, including aphasia,
  • with autism, including the Asperger syndrome,
  • with multiple disabilities, where one of these is among the disabilities mentioned above.

Related legislation:

Act of 28 November 2003 on Family Benefits

Act of 11 February 2016 on the State support for raising children

Act of 26 July 1991 on the Personal Income Tax

School Education Act of 7 September 1991

Regulation of the Council of Ministers of 5 July 2016 on detailed conditions for providing financial support to pupils for the purchase of textbooks and educational resources

Other sources:

www.men.gov.pl

www.mrpips.gov.pl

www.mf.gov.pl

Financial support for learners

In order to reduce differences in access to education and eliminate the barriers in access to education resulting from pupils' difficult financial situation, and to support the education of gifted pupils, the School Education Act provides for granting financial support to pupils.

Financial support can be of maintenance- or incentive-type, but pupils can receive both types of benefits at the same time.

Forms of financial support for pupils in Poland in 2016:


Type of support Form of support
Maintenance-type support
School grants
School allowances
Incentive-type support
Scholarships for learning or sporting achievements
Prime Minister’s scholarships
Scholarships awarded by the minister responsible for school education
Scholarships awarded by the minister responsible for culture and national heritage

Source: Author’s elaboration.

According to the above-mentioned Act, financial support is granted to:

  • pupils in public schools and non-public schools for youth and adults which have the public school status, and to students in public colleges of social work (kolegium pracowników służb społecznych), until the end of training, though no longer than up to the age of 24
  • pupils in public and non-public institutions for children and youth with severe mental disabilities and mentally disabled children and youth with multiple disabilities in order to enable them to participate in full-time and part-time compulsory education, until the end of part-time compulsory education.

Maintenance-type financial support may also be provided:

  • to pupils in non-public schools for youth and adults which do not have the public school status, until the end of part-time compulsory education.

Local government units can establish regional or local programmes to ensure equal educational opportunities and support the education of gifted children and young people. Incentive-type grants can also be awarded by individuals and legal entities other than local government units on the basis of the regulations laid down by them. An important role in this area is played by various foundations which offer scholarship programmes for gifted pupils. EU funds are also used to support other activities for gifted children.

Maintenance-type support

Providing maintenance-type financial support is among the statutory tasks of the commune (gmina).

In order to provide maintenance-type support, communes receive funds from the State budget in the form of a targeted grant, 5% of which may be allocated for school allowances.

The council of the commune adopts the regulations for maintenance-type support for pupils living within its jurisdiction.

School grants

School grants may be awarded to pupils in a difficult financial situation resulting from a low monthly income in their family, in particular in families with problems related to unemployment, disability, serious or chronic disease, a large number of children, the inability to perform education and care functions, alcoholism and drug addiction, and in single-parent families.

The monthly per capita income in the family which allows the pupil to apply for a school grant may not exceed the amount defined in Article 8 of the Welfare Act of 12 March 2004. At present, this amount is 456 PLN per person per month.

The monthly grant may not, however, be lower than 80% of the family allowance referred to in Article 6 (2) (2) of the Act on Family Benefits, and it may not exceed 200% of this amount. At present, the amount of the grant ranges from 94.40 PLN (22.1 EUR) to 236 PLN (55.3 EUR) per month.


Amount of the school grant In PLN In EUR
Minimum 94.4 PLN 22.1 EUR
Maximum 236.0 PLN 55.3 EUR

A school grant is awarded for a specific period between 1 and 10 months in a given school year.

The grant can be offered in the form of fully or partially covered costs of participation in educational activities, including remedial classes, extending beyond classes in the school timetable, and in activities organised outside school (e.g. language, sports, dancing, recitation classes or special interest clubs), or in the form of in-kind support for education (e.g. purchase of textbooks, school utilities, a rucksack, gear for physical education classes, Internet connection costs or school outings or excursions).

In the case of pupils in schools above the lower secondary level or students in colleges, the grant can be awarded in the form of fully or partially covered costs of studying away from the place of permanent residence.

The body awarding the grant can define the conditions when the grant can be provided in cash. However, this is applicable only when it is not possible or justified to provide support in other forms.

School allowances

School allowances are available to pupils who are temporarily in a difficult situation for reasons beyond their control.

The allowance can be provided in cash to cover expenses related to education or in the form of in-kind support for education. It can be granted once or several times in a school year, regardless the school grant and the family income.

The allowance may not be higher than 5 family allowances as referred to in Article 6 (2) (2) of the Act on Family Benefits, i.e. 590 PLN (138.2 EUR).

Incentive-type benefits

Granting incentive-type benefits is one of the statutory tasks of the school managing bodies, and such benefits are financed from the local governments’ own revenues, and from the State budget in the case of schools managed by the relevant ministers.

The Prime Minister's scholarships are financed from the State budget, and scholarships awarded by the Minister of National Education and the Minister of Culture and National Heritage are financed from the parts of the State budget managed by these ministers.

Scholarships for learning achievements

A scholarship for learning achievements can be awarded to a pupil who achieved a high average mark and at least a good mark for behaviour in the semester preceding the semester when the scholarship is awarded.

The required average mark is defined by a scholarships committee in consultation with the teaching council and the pupil self-government body in a given school.

A scholarship for sporting achievements can be awarded to pupils with sporting achievements at least at interschool level who received at least a good mark for behaviour in the semester preceding the semester when the scholarship is awarded.

Incentive-type grants are not awarded to pupils in grades I to III of the primary school (szkoła podstawowa) and to pupils in grade IV of primary school in the first semester.

Grants for learning or sporting achievements are awarded by the school head, in consultation with the teaching council, and financed from the funds allocated for this purpose by the school managing body as part of the school budget.

The school head also sets the amount of the scholarship, following consultation with the grant committee and the teaching council and in agreement with the school managing body.

The amount of an incentive-type scholarship cannot exceed 200% of the family allowance as defined in Article 6 (2) (2) of the Act on Family Benefits, i.e. 236 PLN (55.3 EUR).

The grant for learning or sporting achievements is paid once a term (semester).

Prime Minister’s scholarships

The Prime Minister's scholarships are awarded to pupils in an upper secondary school for young people leading to the maturity certificate.

It may be awarded to a pupil who has been promoted to the next grade with 'distinction', achieving the highest average mark in a given school.

A scholarship can also be awarded to a pupil who is outstandingly gifted in a specific area, as confirmed by excellent marks in a specific area of knowledge, and who has at least good marks in other school subjects.

The Prime Minister's scholarship is awarded to one pupil of a given school for a period between September and June of a given school year.

The scholarship amounts to 2 580 PLN (604.3 EUR) per year.

The scholarship is paid by the head of the province (wojewoda) in two tranches: by 30 November and by 30 April.

Scholarships awarded by the minister responsible for school education

Such scholarships may be awarded to outstandingly gifted pupils in public schools (or non-public schools with the public school status) for young people, and in particular to:

  • the winner of an international competition or the winner or a finalist in a national school subject competition;
  • the winner of a research project contest organised by a research institution or a scientific association;
  • an upper secondary school pupil who achieved excellent results while following an individualised study programme at school;
  • a pupil following courses at a higher education institution in accordance with the regulations concerning outstandingly gifted pupils taking higher education courses;
  • a pupil who has achieved high results in national or international sporting competitions.

The Minister of National Education's scholarship is given in the form of a single award of ca 3 000 PLN (702.7 EUR).

Scholarships awarded by the minister responsible for culture and national heritage

Such scholarships are available to outstandingly gifted pupils of art schools which train for artistic professions (e.g. art upper secondary schools, ballet schools, upper-level schools of music).

A scholarship can be awarded to a pupil who has received a very high average mark in art subjects and to a pupil who is a winner of an international or national art competition.

The scholarship is awarded as a lump sum.

Related legislation:

School Education Act of 7 September 1991

Regulation of the Council of Ministers of 14 June 2005 on scholarships awarded by the Prime Minister, the minister responsible for school education and the minister responsible for culture and national heritage

Other sources:

www.men.gov.pl

Private education

ECEC for children below 3 years old

Non-public entities managing a crèche or a kids club or hiring daycare providers may receive a targeted grant from the budget of the commune (gmina) for each child attending.

The amount of the grant and allocation and accounting rules are defined by the council of the commune in a relevant resolution.

The head of the commune (wójt), the mayor (burmistrz) or the head of town/city (prezydent miasta) may appoint an entity to provide care for children in a crèche or a kids club or at a day-care provider. Settings providing care for children aged up to 3 years are selected in accordance with the Act on Public Benefit Activity and Voluntary Service.

The same local government bodies also select day-care providers through an open competition,organised in accordance with the procedure laid down in the Act on Public Benefit Activity and Voluntary Service.

Managing a crèche or kids club is a regulated activity and such providers should be entered on the register of crèches and kids clubs kept by the head of the commune, mayor or head of town/city within the relevant jurisdiction.

The head of the commune, mayor or head of town/city also keeps a register of day-care providers. An entity hiring a day-care provider is required to register them.

School education system (nursery schools, and schools)

Non-public schools with the public school status are co-financed from:

  • budgets of communes (gmina) (nursery schools, including special ones, primary schools and lower secondary schools, including those with integration classes, except for special primary and lower secondary schools and primary art schools);
  • budgets of districts (powiat) (special primary and lower secondary schools, and schools above the lower secondary level, including those with integration classes);
  • the State budget (art schools).

Non-public schools receivefunding depending on the number of pupils and type of school.

Non-public schools and educational institutions should be entered on the register kept by the relevant local government unit or the minister responsible for culture and national heritage.

Non-public schools charge fees. The statutes of a non-public school or educational institution should define the rules for obtaining funds for its activities, including the rules for charging and changing fees for learners. Many schools offer various types of fee waivers to outstandingly gifted pupils and those from low-income families.

Nursery schools

Following the adoption of the regulations whereby communes are obliged to enable each child to participate in pre-school education, it is now possible to do so in non-public institutions.

Thus, as from 2015, non-public nursery schools may receive a grant from the commune’s budget at the level corresponding to current expenditure per pupil in a public nursery school, less the fees for pre-school education and meals. To receive a grant, a non-public nursery school should:

  • meet the requirements laid down in the Act on Public Nursery Schools concerning the qualifications and recruitment of teachers, the implementation of the core curriculum, and the free provision of ECEC in a timeframe set by the council of the commune;
  • charge fees for pre-school education which are not higher than those set by the council of the commune;
  • keep documentation for ECEC as required in a public nursery school;
  • respect the limit for the maximum number of pupils as set for a public nursery school;
  • provide psychological and educational support for pupils;
  • comply with the rules of admission set for public nursery schools.

The same rules are applicable to other preschool education settings, but in their case the grant awarded represents 50% of current expenditure per pupil in a public nursery school, less the fees for pre-school education and meals.

Such grants are awarded through an open competition published by the head of the commune (the mayor, the head of town/city), in accordance with the Act on Public Benefit Activity and Voluntary Service. The competition is mandatory for communes that do not provide places for pre-school education to all children entitled. In the case of other pre-school education institutions, a grant per pupil is as follows:

  • in the case of nursery schools: at least 75% of current expenditure per pupil in a public nursery school as set in the budget of a given commune, less the fees for pre-school education and meals;
  • in the case of pre-primary education settings: at least 40% of current expenditure per pupil in a public nursery school managed by the commune, less the fees for pre-school education and meals.


Minimum amount of the grant

(% of current expenditure per pupil in a public nursery school)

Non-public institutions providing pre-school education places as commissioned by the commune
Nursery school 100%
Other settings
50%
Other institutions
Nursery school 75%
Other settings
40%

Aside from compliance with the requirements listed above, a grant for a disabled pupil may not be lower than the amount for a disabled pupil of a nursery school set in the school education part of the general subsidy provided to a local government unit.

Schools

In the case of schools, a grant per pupil is as follows:

  • in the case of schools offering full- and part-time compulsory education: at least the amount envisaged for a pupil of a given type of school in the school education part of the general subsidy received by a given local government unit;
  • in the case of other schools: at least 50% of the amount envisaged for a pupil of a given type of school in the school education part of the general subsidy received by a given local government unit; an additional condition was introduced as from 2013: grants are awarded for every pupil attending a minimum of 50% of compulsory classes in a given month;
  • in the case of art schools offering full- and part-time compulsory education: at least the amount envisaged for a pupil of a given type of school supervised by the minister responsible for culture and national heritage;
  • in the case of other types of art schools: at least 50% of the amount envisaged for a pupil of a given type of school supervised by the minister responsible for culture and national heritage; an additional condition was introduced as from 2013: subsidies are awarded for every pupil attending a minimum of 50% of compulsory classes in a given month. 

Grants are provided for school tasks in the area of education and care, including the prevention of social problems. They can be used exclusively to cover the school's current expenditure, including:

  • salaries for the school head and teachers;
  • operational expenses for the school governing body’s tasks;
  • the purchase of tangible and intangible assets as well as legal values such as books, didactic materials, sport equipment, furniture.

Starting 2014, new legislation limiting the use of funds received in the framework of the grant is in place; for example, no funds can be allocated for investments and investment purchase, the purchase and acquisition of stocks and shares or contributions to commercial law companies.

Local government units and the minister responsible for culture and national heritage can monitor the use of funds granted to schools from the budgets of those units.

Non-public schools without the public school status can receive grants from the State budget or budgets of the relevant local government units.

Moreover, starting in 2012, non-public schools above the lower secondary level offering vocational qualification programmes receive a grant for every learner who has passed the exam confirming his/her vocational qualifications. This grant comes from the budget of the district authorities and cannot be lower than the amount for one learner enrolled in a vocational qualification programme envisaged in the school education part of the general subsidy for the local authorities if the school managing body provides documentation confirming that learners have passed the exam within 30 days of the date of publication of the results of the exam by the regional examination commission.

Starting in 2014, non-public schools may also apply to the relevant local government unit for a targeted grant in order to purchase textbooks, educational resources or exercise materials for compulsory general education.

Pupils in non-public schools with the public school statuscan apply for maintenance- and incentive-type financial support until the end of education, though not longer than up to the age of 24. Maintenance-type financial support may also be provided to pupils in non-public schools without the public school status until they complete part-time compulsory education. Detailed rules for providing support are described in the previous section.

Related legislation:

Act on Early Childhood Education and Care

School Education Act of 7 September 1991

Other sources:

www.mrpips.gov.pl

www.men.gov.pl