Financing for equity in primary and secondary education
1. Education resources to subnational governments
2. Education resources to schools
3. Education resources to students and families
4. Social policies and family support programmes
Introduction
In Poland, responsibility for educational tasks is mainly assigned to local governments, while the central government maintains an important role. Municipalities finance these tasks through educational subsidies and targeted grants from the state budget. As the share of education costs covered by state transfers decreases, municipalities are increasingly required to allocate their own resources.
The Ministry of National Education (MEN) is responsible for the financing and overall administration of education. Local governments fund education using their own resources, which include their shares of personal income tax (PIT) and corporate income tax (CIT), as well as central government subsidies. The MEN establishes the amount needed for educational purposes, which is one of the components considered when assessing local government expenditure needs and determining eligibility for subsidy financing. While the Ministry sets the basic salaries of teachers, local governments are responsible for providing the necessary funding. The management of schools is decentralised across different levels of local government. Primary schools are administered by communes, the lowest level of local government. Post-primary schools, art schools, and special schools are managed by districts, which are positioned between communes and provinces. Schools operating at regional and supra-regional levels are overseen by self-governing provinces. Pedagogical supervision is provided by the Heads of the Regional Education Authorities (REA) in each of the 16 provinces.
OECD (2019) illustrated the flow of public funding to public primary and lower secondary educational institutions in Poland.
1. Education resources to subnational governments
Local governments finance education through their own revenues and intergovernmental transfers. In addition to their tax shares from PIT and CIT, they receive a general subsidy calculated based on estimated financial needs. This subsidy is designed to supplement local revenues and is provided only to those local governments whose total financial needs exceed a certain threshold, as determined under the new local government revenue system introduced in 2025.
The allocation of educational resources operates through a formula-based mechanism. It first distinguishes between school-related tasks (such as primary and secondary education) and non-school tasks (such as kindergartens and special needs centres). Students are then counted with different weights according to factors like school type, disabilities, location, school size, and exam results. Finally, adjustments are made based on staff numbers, local financial capacity, and other structural needs.
The equity-related factors in the formula include over 100 weights related to students and schools. Some focus on students with disabilities or special education needs (for example Students with mild to severe intellectual disabilities, physical impairments, autism, etc., receive significantly higher weights -e.g., up to 10x). There are also weights related socio-economic and geographic considerations such as students in rural areas or towns under 5,000 people, students in small schools (low student-to-class ratio), and students from minorities (ethnic, national, regional languages). The other weights relate to additional needs such as students learning Polish as a second language or needing individualized instruction.
The formula is structured as follows. First, the total amount is split into three components: SOA (Base amount for school-related tasks), SOB (Supplementary amount -adjusted by weighted coefficients), and SOC (Amount for non-school-related tasks). Second, the total subsidy is distributed using a complex weighted formula (SO = SOA + SOB + SOC) with the weighted student headcount calculated as: Up = ΣΣ [(Ur,i + Uu,i + Uz,i) × Di].
2. Education resources to schools
School funding comes from both central and local sources. The main funding is a general subsidy from the State budget, given to local governments, which then support public schools. Local governments also use their own funds, like local taxes, to help education. There are special State grants for things like preschool, textbooks, and students with disabilities. Additional funds come from the EU and other public programmes. Targeted programmes like TODDLER+ provide specific support, while local governments ensure fair distribution across schools.
The Government Programme for Pupils with Disabilities
The Government Programme for Pupils with Disabilities co-finances textbooks and educational materials from 2023 to 2025 to promote equity. It helps students with documented disabilities such as visual, hearing, motor impairments, autism, intellectual disabilities, and multiple disabilities who meet criteria. Eligible students attend various schools, including general secondary, technical, vocational, specialized music and arts, and special schools preparing for work. The Minister of Education and Science manages the programme to ensure educational equality, streamline resource distribution, and ensure eligibility. Schools receive direct funding to buy materials, making access easier and faster for families.
Supplying Primary Schools from Areas Affected by a State of Natural Disaster
This programme established by the Minister of Education in 2024 aims to support primary and secondary schools in areas affected by natural disasters by addressing losses in educational resources caused by floods. It provides financial assistance through two components: replacing textbooks, educational materials, and exercise materials for primary schools in 2024, and replenishing library collections in primary and secondary schools in 2025. Eligible institutions include public and non-public schools, including art schools offering general education, located in disaster-declared areas. Governing bodies—such as local governments, legal entities, or individuals—can apply for targeted subsidies on behalf of schools.
Providing Schools with Menstrual Hygiene Products
This programme aims to tackle menstrual poverty and promote health equity by combining product distribution with educational campaigns to reduce stigma and support mental well-being among menstruating students. Launched by a ministerial announcement on August 22, 2024, it operates under Articles 2, 3, and 18 of the Education Law, which allow non-governmental organizations (NGOs), including scouting associations with educational objectives, to apply for funding. Schools, both public and non-public primary and secondary, as well as art and specialized educational institutions, benefit from the programme, but funding applications are submitted by NGOs acting as intermediaries to ensure compliance with the initiative’s goals and logistics.
3. Education resources to students and families
Government Assistance Programme for Children and Students Affected by Natural Disasters
The MoE’s 2022–2024 programme supports children and students affected by natural disasters through emergency financial aid and therapeutic-educational services. Eligible families qualify under Article 40 of the Social Assistance Act due to weather-related damage interrupting schooling. The programme also offers therapeutic trips for all full-time students and specialized care classes focusing on preschoolers, early-grade pupils, and those with special needs. Created by the March 2022 Council of Ministers’ Regulation, it provides both immediate relief and long-term recovery to help stabilize education for those impacted.
4. Social policies and family support programmes
The Family 800+ (and Good Start Programme)
Introduced in 2016, the Family 800+ programme provides universal cash transfers to all families with children under 18, regardless of income, aiming to reduce child poverty and ease financial burdens, indirectly supporting education. As of 2025, it remains active without income limits.
Complementing this, the "Good Start" (Dobry Start) programme, launched in 2018, offers a one-time annual payment to all students up to age 20 (or 24 for disabled students) to help cover back-to-school costs like textbooks and supplies. Managed by the Social Insurance Institution under the Ministry of Family, Labour and Social Policy, it supports education inclusively by focusing on enrollment and age rather than income, benefiting families across all income levels.
Government Assistance Programme for Children and Students Affected by Natural Disasters
The MoE’s 2022–2024 programme supports children and students affected by natural disasters through emergency financial aid and therapeutic-educational services. Eligible families qualify under Article 40 of the Social Assistance Act due to weather-related damage interrupting schooling. The programme also offers therapeutic trips for all full-time students and specialized care classes focusing on preschoolers, early-grade pupils, and those with special needs. Created by the March 2022 Council of Ministers’ Regulation, it provides both immediate relief and long-term recovery to help stabilize education for those impacted.
5. School meal programmes
Poland has a comprehensive school meal program in place, consisting of two main initiatives. The first is the School Meals Program/Meals at School and at Home (Posiłek w szkole i w domu), which provides in-school meals (primarily lunch or dinner) five times per week during the school year. The second is the School Scheme (Program dla szkół), which offers in-school snacks, such as fruits, vegetables, and dairy products, three times per week. These programs are primarily financed by the Polish government with additional support from international donors, including the European Union.
The school meal programs are targeted rather than universal, with subsidies allocated based on the socio-economic situation of students’ families. Some children receive full or partial subsidies, while others may pay full price. However, the School Scheme, which provides snacks, is available to all students in participating schools regardless of income. The meals adhere to national nutritional guidelines, which prohibit junk food and sugar-sweetened beverages while promoting a balanced diet with vegetables, grains, dairy, and protein. Nutritionists and trained cooks ensure meals meet health standards, and additional efforts, such as food waste reduction programs, are integrated into school activities.
This profile was reviewed by Dr hab. Agnieszka Kopańska, Professor at the Faculty of Economic Sciences, University of Warsaw.
