This article deals with the issue of financing the education of foreign pupils in the Polish educational system. The aim of the study is to diagnose the principles and scale of the financing of non-Polish citizens’ education. The study uses both institutional and legal approaches and is based on the following source: legal acts, public authorities’ documentation, data from the Educational Information System, and journalistic sources, mainly from portals and the trade press. The analysis carried out allows one to conclude that after 1989 the principle of payment for education undertaken by foreigners in the Polish educational system was gradually abandoned at successive levels of education and for an increasing range of groups as defined in the Act on Foreigners. In addition to the possibility of receiving education free of charge, the possibility of organizing additional Polish language learning or remedial classes was introduced, which also involved the need for local self-government units to allocate additional financial resources. The possibility of employing the so-called intercultural assistants or creating preparatory divisions was also introduced. Summarizing the considerations contained in the study, it should be stated that the Polish model of financing education is based on the educational component of the general subvention, and the same principle applies to the education of non-Polish citizens, while funds for the organization of additional Polish language learning or remedial classes are increased through a system of the so-called weights, as specified in annual ordinances on the manner of distribution of the educational component of the general subvention for local government units for the following budget year. Unfortunately, a system constructed in this way does not take into account emergency situations, such as an influx of pupils during the financial year and compensation for the subsequent expenses incurred by local government units. Therefore, the influx of war refugee children from Ukraine required additional solutions. The Assistance Fund was established to finance school costs.
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