Teaching activity generates the highest revenues but also highest costs, and this area of activity is a great challenge for higher education providers' finance management. One of the key elements determining the education costs are academic teacher remunerations. The article presents the regulations affecting the changes in the remunerations of the teachers employed by public higher education providers in Poland, as well as the scope of such changes. The successive part of the publication analyses the share of the remuneration costs at the schools of higher education in Poland in the total costs borne by those institutions in 2012-2017. It also provides the calculated individual education costs per student in 2012-2017. There have been presented the results of the analysis of the share of the academic teacher remuneration costs in the education costs at one of the faculties of the selected Polish university. The analysis of the fees for teaching services was performed at the 10 biggest public universities in Poland valid since the academic year 2018/2019 and 2019/2020. An increase in tuition fees for nonregular studies for 54 majors was noted in 23, while an increase in retaking fees - only in 9 out of 47 majors analysed. Conclusions indicate a need for a further analysis of the fees for teaching services in successive years, which will show an effect of the remunerations on the fees. Such an analysis will provide the grounds for a partial evaluation of the education costs calculations made, their applicability for managing and identifying the real factors and their effect on the amount of the fees.
