ZASADY WYNAGRADZANIA NAUCZYCIELI I ICH REALIZACJA PRZEZ SAMORZĄDY TERYTORIALNE WOJEWÓDZTWA PODKARPACKIEGO W LATACH 2009–2011

Decentralisation of power in Poland after 1990 also included the sphere of education, as a result of which local governments became an important subject of educational policy. In order to implement their tasks they implement a variety of instruments. One of them is the possibility to influence the level of the teachers’ salaries. Authorities who run schools are obliged to establish, through appropriate regulations, such remuneration policy that will allow for the achievement of average salaries, set at the central level, for particular groups of teachers’ promotions. Otherwise, they are required to pay compensatory allowances to teachers. In this article an analysis of compliance with this requirement in the Podkarpackie’s Voivodship has been made, based on the financial statements of the local governments. The research has shown that a substantial number of governments guarantee the required average pay levels not by accepted rules of remuneration arrangements, but by paying supplementary allowances.