An effective and efficient teacher salary system is one of the most important elements of a high quality education system in any country. This report provides practitioners with a clear framework for assessing teacher salary systems in fragile and conflict-affected states (FCAS). The framework has been developed by the authors based on general public financial management (PFM) principles, systems and processes and some supporting literature on PFM. The thinking behind it is also supported by a rapid review of the limited literature on different components of teacher salary systems in developing countries. The report first provides a model for understanding the different parts of a teacher salary system and second identifies 17 of the major challenges to effective systems as well as a number of possible solutions to each of the challenges.