Page 19 - Azerbaijan State University of Economics

Dana Ondrušková , Richard Pospíšil: A Comparative Study of Teacher’s Salary Formula
Methods, Case of Regional School Funding

Table No 4: List of analysed schools and financial flows intended for salary of
teaching and non-teaching staff in CZK

student basket formula Phmax
2015 2016 2017 2018 2019 2020 2021
1. Gymnázium Uherské Hradiště 26 240 851 28 389 283 30 960 467 34 958 726 41 004 835 48 187 710 52 981 533
annual salary rise in income for school unit (in %) 100% 108% 109% 113% 117% 118% 110%
number of students 915 928 932 936 944 939 N/A
2. Gymnázium Zlín - Lesní čtvrť 26 185 561 28 029 650 30 086 479 33 566 822 40 076 244 47 894 443 53 308 476
annual salary rise in income for school unit (in %) 100% 107% 107% 112% 119% 120% 111%
number of students 913 916 906 899 923 920 N/A
3. Gymnázium a Jazyková škola s právem státní jazykové zkoušky Zlín 19 840 842 20 613 598 22 439 213 25 014 978 29 896 527 43 050 617 49 416 063
annual salary rise in income for school unit (in %) 100% 104% 109% 111% 120% 144% 115%
number of students 688 675 677 671 676 703 N/A
4. Gymnázium Kroměříž 14 938 781 15 601 902 17 095 664 19 544 094 22 890 782 29 749 716 33 051 722
annual salary rise in income for school unit (in %) 100% 104% 110% 114% 117% 130% 111%
počet žáků 533 520 525 533 537 539 N/A
5. Gymnázium J.A.Komenského a Jazyková škola Uherský Brod 15 567 182 15 670 446 15 820 655 17 101 988 19 882 561 24 554 127 27 905 581
annual salary rise in income for school unit (in %) 100% 101% 101% 108% 116% 123% 114%
number of students 545 513 476 457 457 466 N/A
6. Gymnázium Františka Palackého Valašské Meziříčí 11 323 064 12 088 252 13 434 408 15 446 495 17 725 016 22 891 711 24 833 395
annual salary rise in income for school unit (in %) 100% 107% 111% 115% 115% 129% 108%
number of students 392 392 402 411 406 405 N/A
7. Gymnázium Ladislava Jaroše Holešov 11 650 017 12 886 414 13 963 047 14 712 723 16 837 167 21 829 638 24 201 412
annual salary rise in income for school unit (in %) 100% 111% 108% 105% 114% 130% 111%
number of students 408 422 422 396 390 387 N/A
8. Gymnázium Otrokovice 8 130 714 8 825 987 10 039 668 11 641 086 13 749 036 18 381 684 20 269 285
annual salary rise in income for school unit (in %) 100% 109% 114% 116% 118% 134% 110%
number of students 288 292 306 315 320 320 N/A

Source: Own calculations, MEYS

The calculations of student basket in the period 2015 – 2019 formula are based on the
own calculations of fixed amount of annual salary limit (SL) for a school unit in each
budget year. They are individually counted on the principle of the formula that was
explained previously on the theoretical principle of consideration number of teaching
and non-teaching staff multiplied by the average salary of teaching and non-teaching
staff that was used for allocating the funds. The data for funds distributed in years 2020
and 2021 are obtained directly form the official source of MEYS.

The quantitative comparison

The functional dependence on number of students vs received funds is evident. The
unfavourable situation was in practice compensated by extra pay ups that were
allocated evenly, unpredictably and not systematic and took into account especially
the number of students.

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