[IND] The article presents the legal and organizational framework of preschool education in Poland. Preschool education should be considered an important stage in a children’s development. To meet the demand for its wider availability, the opportunity of establishing not only state-run kindergartens but also private kindergartens, other forms of preschool education and preschool sections in primary schools have been created. There are clear legal regulations of the recruitment process to state-run institutions and the fees for the care provided in them. Communes are the entities responsible for the implementation of the public task of providing preschool care for eligible children. They mainly run their educational institutions, control private institutions operating in their area and provide free transport and care for children during the journey.