New York City?s teachers might make a paltry salary, but the perks are grade A.

One-percent parents lavish their offspring?s educators with cash tips and over-the-top gifts for the holidays to show their appreciation ? and maybe get some special treatment for Junior.

?It?s just ridiculous,? said Lauren, a Lower East Side mom of two, who was forced to chip in $100 to buy her 2-year-old?s teacher an Herm?s scarf (typically $400 to $1,000), on top of the $35,000 she already pays for annual tuition. ?I would never buy that [scarf] for myself,? added Lauren, who, like most in this article, declined to give her last name for personal reasons.

Laura, an Upper East Side mother with a child in the lower school at the Collegiate School and another in the lower school at Spence, said a friend once gave her son?s 92nd Street Y Nursery School teacher a Rolex.

?It was a cheap [one], probably $3,000,? said Laura. ?These poor teachers, how much do they make a year ? $50,000? These poor people.?

Teachers said it?s clear that some parents expect their largesse to be rewarded.

?They want something from us,? said Sarah, a veteran early-childhood-education teacher on the ritzy North Shore of Long Island.

?Most teachers [at my school] expect a nice gift, and if they don?t get it, they remember who did and who didn?t give,? she said. ?They?ll treat a parent differently, colder.?

Some parents are outraged when the schools themselves request tips, especially when they?re already paying a hefty tuition. Heather Grabin, a mom of a 4-year-old in Jersey City, NJ, was shocked when she got an e-mail from her daughter?s preschool asking for seasonal tips.

?They charge $30,000 a year,? she said, enraged. ?I think they?re trying to palm [holiday gifting] off [on] the parents.? Instead, Grabin said, ?they should treat their employees just like Goldman Sachs does. If you do your job well, you?ll get a bonus.?

Leah, a mom of two in Brooklyn, resents getting e-mails from her daughter?s private preschool asking for cash, but she?s scared of retribution if she doesn?t contribute.

?If [teachers] don?t get [tips], they get resentful,? she said.

She dreads the cash outlay once her daughter gets older and has several teachers in a single year. ?I?m going to go broke,? she said.

Some parents are getting more creative in their gifting.

Dr. Norman Rowe, a plastic surgeon on the Upper East Side, said that in recent years, his office has sold about a dozen gift certificates annually, with values ranging from $2,500 to $5,000 for teachers.

?I don?t see many teachers getting apples anymore,? he said.

Dr. Ryan Neinstein, another uptown plastic surgeon, recently worked on two lucky teachers, courtesy of their students? parents.

?These are people who genuinely care about their child?s teacher. They?re looking to give something even more meaningful than a gift from Barneys,? said Neinstein. ?It?s a gift that makes these teachers feel good about themselves. That?s something a candle can?t give.?

Sarah, the Long Island teacher, has received a number of extravagant gifts over the two decades she?s been teaching. They include a dinner for two at Peter Luger (about $250), a Tiffany bracelet (about $500), ?at least? three Tiffany ?heart? key rings (about $135 each), a Longchamp bag (about $200), a Michael Kors watch (about $500) and an Herm?s scarf, with an Herm?s enamel bangle (about $500) to match.

But she rationalizes the swag.

?We?re paid horribly, even though the tuition is so high. The reality is we don?t make a lot of money, and these are nice perks,? she said. ?It?s the greatest job in the world.?

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