The director of the NEA Organization Relations Division provides guidelines to assist school boards in establishing professional salaries and fringe benefits. The NEA supports the idea that teachers' salaries should compare favorably with those of other professions and occupations that require comparable preparation and experience. Five teacher needs should be satisfied by fringe benefits: (1) financial security, (2) health and recreation, (3) service-connected liabilities, (4) service-connected personal needs, and (5) professional growth. Some of the most important benefits are listed. (Author/MLF)