Education; education expenditure and CBS/OECD indicators
Explanation of symbols
Table explanation
This table gives an overview of expenditure on regular education within the Netherlands.
The government finances schools, colleges and universities. It pays for research which is done by universities on its behalf. Furthermore it provides student grants and loans, allowances for school costs, provisions for students with a disability and child care allowances as well as subsidies to companies and non-profit organisations. The government reclaims unjustified payments for student grants and loans and allowances for school costs. It also receives interest and repayments on student loans as well as EU subsidies for education.
Parents and/or students have to pay tuition fees for schools, colleges and universities, parent contributions and contributions for school activities. They also have to purchase books and materials, pay for transport from home to school and back for students who are not eligible for subsidised transport, pay for private tutoring, pay interest and repayments on student loans, and repay wrongfully received student grants, loans and allowances for school costs. Parents and/or students receive child care allowances, provisions for students with a disability and an allowance for school costs as well as student grants and loans and scholarships of companies.
Companies and non-profit organisations incur costs for supervising trainees and apprentices who combine learning with work experience. They also contribute to the cost of work related education of their employees and spend money on research that is outsourced to colleges for higher professional education and universities. Furthermore they contribute to the childcare allowances given to households and provide scholarships to students. Companies receive subsidies and tax benefits for the creation of apprenticeship places and trainee placements and for providing transport for pupils.
Organisations abroad contract universities in the Netherlands to undertake research for them. The European Union provides funds and subsidies for education to schools, colleges and universities as well as to the Dutch government. Foreign governments contribute to international schools in the Netherlands that operate under their nationality.
The table also contains various indicators used nationally and internationally to compare expenditure on education and place it in a broader context. The indicators are compounded on the basis of definitions of Statistics Netherlands and/or the OECD (Organisation for Economic Cooperation and Development). All figures presented have been calculated according to the standardised definitions of the OECD.
In this table tertiary education includes research and development, except for the indicator Expenditure on education institutions per student, excluding R&D.
The statistic on Education spending is compiled on a cash basis. This means that the education expenditure and revenues are allocated to the year in which they are paid out or received. However, the activity or transaction associated with the payment or receipt can take place in a different year.
Statistics Netherlands published the revised National Accounts in June 2018. Among other things, GDP and total government expenditures have been adjusted upwards as a result of the revision.
Data available from: 1995
Status of the figures:
The figures from 1995 to 2020 are final. The 2021 figures are revised provisional, the 2022 figures are provisional.
Changes as of 7 December 2023:
The revised provisional figures of 2021 and the provisional figures of 2022 have been added.
When will new figures be published?
The final figures for 2021 will be published in the first quarter of 2024.
The final figures for 2022 and the provisional figures for 2023 will be published in December 2024.
Description topics
- Expenditure on education
- Expenditure on education institutions and education by the government, households, companies, non-profit organisations and organisations abroad. Also includes government expenditure with regard to education on households and companies.
Income received is subtracted from this expenditure. For the government this includes reclaimed wrongfully paid student grants and loans, and allowances for school costs as well as interest received on student loans and EU subsidies for education. For households these are child care allowances, the allowances for school costs, provisions for students with a disability, scholarships of companies and part of the student grants and loans meant as an allowance for school and college fees, books and materials and public transport. For companies the compensation in the costs of supervising apprentices and trainees are subtracted from their expenditure. Except for the interest received this is done to avoid double counting, because the received income is used to cover (part of) the expenses.
Some expenditure and receipts are not included in the calculation of the total expenditure on education. For the government these are the student loans provided and received repayments on these loans. For households these are the allowances for the cost of living, the student loans and the repayments of these loans. For companies these are the subsidies received for providing transport for pupils. Student loans and the repayments are not included because they are not considered real expenditures as they will be repaid after a given time.
The allowances for the cost of living have a general purpose rather than education and are therefore not included in the cost of education. Similarly the subsidies given to companies outside the education sector for providing transport for pupils are excluded, as they provide this service purely for commercial reasons.- Total expenditure on education
- Expenditure on education institutions and education by the government, households, companies, non-profit organisations and organisations abroad. Also includes government expenditure with regard to education on households and companies.
Income received is subtracted from this expenditure. For the government this includes reclaimed wrongfully paid student grants and loans, and allowances for school costs as well as interest received on student loans and EU subsidies for education. For households these are child care allowances, the allowances for school costs, provisions for students with a disability, scholarships of companies and part of the student grants and loans meant as an allowance for school and college fees, books and materials and public transport. For companies the compensation in the costs of supervising apprentices and trainees are subtracted from their expenditure. Except for the interest received this is done to avoid double counting, because the received income is used to cover (part of) the expenses.
Some expenditure and receipts are not included in the calculation of the total expenditure on education. For the government these are the student loans provided and received repayments on these loans. For households these are the allowances for the cost of living, the student loans and the repayments of these loans. For companies these are the subsidies received for providing transport for pupils. Student loans and the repayments are not included because they are not considered real expenditures as they will be repaid after a given time.
The allowances for the cost of living have a general purpose rather than education and are therefore not included in the cost of education. Similarly the subsidies given to companies outside the education sector for providing transport for pupils are excluded, as they provide this service purely for commercial reasons.
- Government
- Expenditure by central and local government on education institutions and education. Reclaimed wrongfully paid student grants and loans, and allowances for school costs as well as interest received on student loans and EU subsidies for education are subtracted from this expenditure. The calculation of total expenditure on education excludes student loans and the repayments on these loans.
- Total government
- Expenditure by central and local government on education institutions and education. Reclaimed wrongfully paid student grants and loans, and allowances for school costs as well as interest received on student loans and EU subsidies for education are subtracted from this expenditure. The calculation of total expenditure on education excludes student loans and the repayments on these loans.
- On education institutions
- Expenditure by central and local government on education institutions. This includes lump sum financing, operating costs and expenditure on contract research.
- Total on education institutions
- Expenditure by central and local government on education institutions. This includes lump sum financing, operating costs and expenditure on contract research.
- Lump sum financing
- Financing of education institutions intended for the provision of education and other non-education ancillary services (and research at universities). The institution’s governing body school receives this as a block grant without any regulatory spending conditions set by the government. The central government passes part of the European subsidies it receives on to education institutions via the block grant. For primary and secondary education, the funds spent on municipal investment in school buildings are included under the lump sum financing.
For colleges and universities block grant funding also includes the funding of the research they need to perform in accordance with their legal obligations.
- Contract research
- The government contracts universities to carry out research on its behalf. The education institutions consider contract research as a commercial activity done at the request of third parties such as the government.
- Operating costs
- Operating costs include the costs of monitoring the quality of education and of policy making and administrative work of the Ministry of Education, Culture and Science, other ministries and local authorities. They also include the subsidies given to school support institutes, etc. These costs are attributed in proportion to the education institutions.
- Subsidies and tax benefits
- The government subsidises participation in education and training by providing allowances for school costs and student grants and loans. These serve to compensate completely or in part students or their parents for their expenditure on tuition fees, books and materials, public transport and the cost of living. Students with a disability receive government allowances for provisions that enable them to participate in regular education. The government also provides child care allowances to households and subsidies to preschools and day care institutions. Part of it is related to the educational component of the activities of three-year-olds in preschool and day care and is counted as expenditure on education. The government also gives subsidies and tax benefits to companies to provide transport for pupils and subsidies and tax benefits that partly compensate companies for the costs they incur for supervising trainees and apprentices at various levels (vmbo, mbo and hbo) that combine learning with work experience. The student loans are not included in the total expenditure on education.
- Total subsidies and tax benefits
- The government subsidises education and training by providing allowances for school costs and student grants and loans. These serve to compensate completely or in part students or their parents for their expenditure on tuition fees, books and materials, public transport and the cost of living. Students with a disability receive government allowances for provisions that enable them to participate in regular education. The government also provides child care allowances to households and subsidies to preschools and day care institutions. Part of it is related to the educational component of the activities of three-year-olds in preschool and day care and is counted as expenditure on education. The government also gives subsidies and tax benefits to companies to provide transport for pupils and subsidies and tax benefits that partly compensate companies for the costs they incur for supervising trainees and apprentices at various levels (vmbo, mbo and hbo) that combine learning with work experience. The student loans are not included in the total expenditure on education.
- Education component preschool, day care
- For children from three years on preschool and day care offer an educational component in the activities of the children, meant to stimulate the development of the child. The government provides subsidies to preschools and day care institutions and child care allowances to households. Part of it is related to the educational component of the activities of three-year-olds in preschool and day care and is counted as expenditure on education.
- Transport of pupils
- Local authorities provide subsidies to transport companies for transporting pupils. This transport is intended for pupils in primary or secondary education (including special needs education) who cannot travel independently because of a disability or the distance between home and school.
- Provisions for disabled students
- From primary to higher education, pupils and students with a disability (or their parents) receive a government allowance for provisions that enable them to participate in regular education. These include provisions such as an interpreter for deaf students, an adapted computer, adjusted school furniture and reading and writing aids. For students in senior secondary vocational and higher education these also include provisions that enable them to travel to and from their education institution, such as an allowance for taxi costs, an adapted car on loan, or compensation for adaptations to their own car combined with a kilometre-based allowance.
- Allowance for school costs
- Allowance paid by central government to compensate students or parents for the costs of education. These contributions are primarily for (parents of) students older than 18 in secondary or students younger than 18 in senior secondary vocational education or basic secondary education for adults. This allowance does not have to be repaid to the government.
- Supervising costs of companies
- The government provides subsidies and tax benefits to companies to stimulate the creation of apprenticeship places and trainee placements. These tax benefits and subsidies partly compensate the companies for the costs of supervising trainees and apprentices. The subsidies have been partially contributed by the European Union. The trainee places are for students in senior secondary vocational education (mbo-bol) or full-time higher professional education (hbo). The apprenticeship places are for students in preparatory secondary vocational education (vmbo), the apprenticeship-based track of senior secondary vocational education (mbo-bbl) or the apprenticeship-based track of higher professional education (hbo).
- Student grants
- Grants paid by central government to compensate students or parents for the costs of studying. This includes the grants under the former student grants regulation applicable to 2005 for students aged 18 years and older in senior secondary vocational education, and the first-year of the supplementary grant and part of the basic grant, supplementary grant and the student travel card that were converted to a gift after initially being a conditional loan. These grants do not have to be repaid to the government.
- Student loans
- Loans by central government to students or parents to contribute to the costs of studying. These loans are conditional and unconditional. The basic grant, supplementary grant and the student travel card are conditional loans. A conditional loan will be converted to a gift on completion of the student’s studies within a given period. If a student does not complete his/her studies within this period it will remain a loan and will have to be repaid. The conversion of a loan to a gift is a cancellation of the loan. Cancelled loans are deducted from the conditional loans.
The interest-bearing loans and loans intended especially for payment of tuition fees are unconditional loans. An unconditional loan always has to be repaid. Student loans are not included in the total expenditure on education, as they are not considered real expenditure because they are repaid in due course.
- Receipts
- Receipts of central government are refunded student grants and loans, returned allowances for school costs, interest and repayments on student loans as well as EU subsidies for education. The calculation of total expenditure on education excludes repayments on these loans.
- Total receipts
- Receipts of central government are refunded student grants and loans, returned allowances for school costs, interest and repayments on student loans as well as EU subsidies for education. The calculation of total expenditure on education excludes repayments on these loans.
- EU subsidies
- The Dutch government receives an annual sum from the European Social Fund (ESF) of the European Union for several long-term projects in the field of education. These are subsidies to stimulate the provision of apprenticeships and trainee placements and to support education of underprivileged youth so that they get a better working position. The government passes the subsidies on to schools, colleges and universities as well as companies that offer apprenticeship places and trainee placements.
- Repaid student grants and loans and…
- Repaid student grants and loans and allowances for school costs. Allowances for school costs and student grants and loans have to be repaid if they are unjustified, or if the amount paid is too high.
- Interest on student loans
- Interest received by the central government on both conditional and unconditional loans. The interest-bearing loans and loans intended especially to pay the tuition fee are unconditional. The basic grant, supplementary grant and the student travel card are conditional loans. If a student does not complete his or her study within a given time, the conditional loan is not converted into a gift but remains a loan on which interest must be paid.
- Repayments on student loans
- Repayments on both conditional and unconditional loans. The interest-bearing loans and loans intended especially to pay the tuition fee are unconditional. The basic grant, supplementary grant and the student travel card are conditional loans. If a student does not complete his or her study within a given time, the conditional loan is not converted into a gift but remains a loan on which interest must be paid.
The calculation of total expenditure on education excludes repayments on these loans.
The repayments are not considered real receipts because they are repayments on previously received loans.
- Households
- Expenditure by households on education institutions and other expenditure on education. Child care allowances, allowances for school costs, provisions for students with a disability, scholarships of companies and part of the student grants and loans are subtracted from this expenditure. The calculation of total expenditure on education excludes repayments on these loans and compensation for the cost of living.
- Total expenditure by households
- Expenditure by households on education institutions and other expenditure on education. Child care allowances, allowances for school costs, provisions for students with a disability, scholarships of companies and part of the student grants and loans are subtracted from this expenditure. The calculation of total expenditure on education excludes repayments on these loans and compensation for the cost of living.
- On education institutions
- Expenditure by households on education institutions comprises tuition fees for government subsidised and private education institutions, parental contributions and contributions for school activities.
- Total on education institutions
- Expenditure by households on education institutions comprises tuition fees for government subsidised and private education institutions, parental contributions and contributions for school activities.
- Tuition fees, subsidised institutions
- Expenditure by households on tuition fees for schools, colleges and universities that are subsidised by the government.
- Tuition fees, private institutions
- Expenditure by households on tuition fees for private schools, colleges and universities.
- Parental contribution, school activities
- Expenditure by households on voluntary parental contributions and on school activities such as excursions, school trips, etc.
- Other expenditure on education
- Expenditure by households other than on education institutions but necessary to participate in regular education, such as expenditure on books, education tools, materials, non-subsidised public transport between home and school and private tutoring. Household expenditure on three-year-olds attending preschool or day care is also included, for as far as the expenditure relates to the education component in the activities of the children. Also includes payments of interest and repayments on student loans and refunds of wrongfully received student grants and loans and allowances for school costs. The calculation of total expenditure on education excludes repayments on student loans.
- Total other expenditures on education
- Expenditure by households other than on education institutions but necessary to participate in regular education, such as expenditure on books, education tools, materials, non-subsidised public transport between home and school and private tutoring. Household expenditure on three-year-olds attending preschool or day care is also included, for as far as the expenditure relates to the education component in the activities of the children. Also includes payments of interest and repayments on student loans and refunds of wrongfully received student grants and loans and allowances for school costs. The calculation of total expenditure on education excludes repayments on student loans.
- Education component preschool, day care
- For children from three years on preschool and day care offer an educational component in the activities of the children, meant to stimulate the development of the child. The household expenditure on preschool and day care that is related to the educational component of the activities of three-year-olds in preschool and day care is counted as expenditure on education.
- Books, materials, public transport and…
- Books, materials, public transport and private tutoring. Expenditure outside education institutions on books, education tools, materials, non-subsidised public transport between home and school and private tutoring. This expenditure is necessary to participate in regular education.
- Wrongfully received student grants and…
- Wrongfully received student grants and loans and allowances for school costs. Student grants and loans and allowances for school costs have to be repaid if the government has either wrongfully paid them or paid too much to households.
- Interest on student loans
- Interest paid on both conditional and unconditional loans. The interest-bearing loans and loans intended especially to pay the tuition fee are unconditional loans. The basic grant, supplementary grant and the student travel card are conditional loans. If a student does not complete his or her study within a given time, the conditional loan is not converted into a gift but remains a loan on which interest must be paid.
- Repayments on student loans
- These are repayments of both conditional and unconditional loans. The interest-bearing loans and loans intended especially to pay the tuition fee are unconditional loans. The basic grant, supplementary grant and the student travel card are conditional loans. If a student does not complete his or her study within a given time, the conditional loan is not converted into a gift but remains a loan on which interest must be paid. The calculation of total expenditure on education excludes repayments on student loans. The repayments are not considered real receipts because they are repayments on previously received loans.
- Allowances received
- Allowances that students or parents receive from the government or companies as a compensation for the costs of education or study. These include the allowance for school costs, student grants and loans, provisions for students with a disability as well as scholarships of companies. Also the child care allowances households receive for their three year old children attending day care are included, for as far as it relates to the education component in the activities of the children. Allowances for the cost of living and the received student loans are excluded from the calculation of total expenditure on education.
- Total allowances received
- Allowances that students or parents receive from the government or companies as a compensation for the costs of education or study. These include the allowance for school costs, student grants and loans, provisions for students with a disability as well as scholarships of companies. Also the child care allowances households receive for their three year old children attending day care are included, for as far as it relates to the education component in the activities of the children. Allowances for the cost of living and the received student loans are excluded from the calculation of total expenditure on education.
- Child care allowance education component
- For children from three years on day care offers an educational component in the activities of the children, meant to stimulate the development of the child. The government and companies provide child care allowances to households. Part of it is related to the educational component of the activities of three-year-olds in day care and is counted as expenditure on education.
- Provisions for disabled students
- From primary to higher education, pupils and students with a disability (or their parents) receive a government allowance for provisions that enable them to participate in regular education. These include provisions such as an interpreter for deaf students, an adapted computer, adjusted school furniture and reading and writing aids. For students in senior secondary vocational and higher education these also include provisions that enable them to travel to and from their education institution, such as an allowance for taxi costs, an adapted car on loan, or compensation for adaptations to their own car combined with a kilometre-based allowance.
- Allowances for school costs
- Grants of the central government to compensate students or parents for the costs of education. These contributions are primarily for (parents of) students older than 18 in secondary or students younger than 18 in senior secondary vocational education or basic secondary education for adults. These contributions do not have to be repaid to the government.
- Scholarships of companies
- Students in higher education are supported in the cost of their education through scholarships that are made available by companies.
- Student grants for school fees, books,…
- Student grants for school and college fees, books, materials and public transport. Grants of the central government to compensate students or parents for the costs of studying. These grants do not have to be repaid to the government. This is the part of the grant that is meant to compensate for the costs of school and college fees, books, materials and public transport.
- Student grants for the cost of living
- Grants of the central government to compensate students or parents for the costs of studying. These grants do not have to be repaid to the government. This is the part of the grant that is meant to compensate for the cost of living, such as rent, fixed expenses and groceries. As this is general expenditure not specifically required for participation in education, these allowances are not included in the calculation of the total of the expenditure on education.
- Student loans
- Loans by central government to students or parents to contribute to the costs of studying. These loans are conditional and unconditional. The basic grant, supplementary grant and the student travel card are conditional loans. A conditional loan will be converted to a gift on completion of the student’s studies within a given period. If a student does not complete his/her studies within this period it will remain a loan and will have to be repaid. The conversion of a loan to a gift is a cancellation of the loan. Cancelled loans are deducted from the conditional loans.
The interest-bearing loans and loans intended especially for payment of tuition fees are unconditional loans. An unconditional loan always has to be repaid. Student loans are not included in the total expenditure on education, as they are not considered real expenditure because they are repaid in due course.
- Companies
- Expenditure by companies and non-profit organisations on education institutions and other expenditure on education. The subsidies and tax benefits that partly compensate companies for the costs of supervising trainees and apprentices are subtracted from their expenditure. Subsidies for transport of pupils are excluded in the calculation of total expenditure on education.
- Total companies
- Expenditure by companies and non-profit organisations on education institutions and other expenditure on education. The subsidies and tax benefits that partly compensate companies for the costs of supervising trainees and apprentices are subtracted from their expenditure. Subsidies for transport of pupils are excluded in the calculation of total expenditure on education.
- On education institutions
- Expenditure by companies and non-profit organisations on education institutions consists of the costs of supervising trainees and apprentices, tuition fees paid to private schools, colleges and universities and expenditure on contract research.
- Total on education institutes
- Expenditure by companies and non-profit organisations on education institutions consists of the costs of supervising trainees and apprentices, tuition fees paid to private schools, colleges and universities and expenditure on contract research.
- Supervising trainees and apprentices
- Expenditure by companies and non-profit organisations for supervising trainees and apprentices during the practical part of their education or study. The trainee places are for students in senior secondary vocational education (mbo-bol) or full-time higher professional education (hbo). The apprenticeship places are for students in preparatory secondary vocational education (vmbo), the apprenticeship-based track of senior secondary vocational education (mbo-bbl) or the apprenticeship-based track of higher professional education (hbo). The personnel costs of the supervisors account for most of the expenditure, but it also includes expenditure on education materials, workplace equipment and recruitment. The compensations and wages for trainees and apprentices are not included in expenditure on supervising.
- Tuition fees, private institutions
- The contributions of companies and non-profit organisations for the training costs of employees in work related education at a private school or college. This only includes recognised training courses lasting for longer than six months which are not in-company courses.
- Contract research
- Companies and non-profit organisation contract higher education institutions to carry out research for them. Education institutions consider contract research as a commercial activity done at the request of third parties such as companies.
- Other expenditure on education
- The other expenditures on education of companies and non-profit institutions are the employer's share of the child care allowance and scholarships for students in higher education. Of the child care allowance is counted only the part that is related to the educational component in the activities of three-year-old children in day care.
- Total other expenditure on education
- The other expenditures on education of companies and non-profit institutions are the employer's share of the child care allowance and scholarships for students in higher education. Of the child care allowance is counted only the part that is related to the educational component in the activities of three-year-old children in day care.
- Child care allowance education component
- For children from three years on day care offers an educational component in the activities of the children, meant to stimulate the development of the child. Companies provide the employer's share of the child care allowance to households. Part of it is related to the educational component of the activities of three-year-olds in day care and is counted as expenditure on education.
- Scholarships of companies
- Companies and non-profit institutions offer scholarships to students in higher education in order to support them in the cost of their education.
- Subsidies received
- Companies receive subsidies and tax benefits from the government. These are subsidies to provide transport for pupils and subsidies and tax benefits that partly compensate companies for the costs they incur for supervising trainees and apprentices at various levels (vmbo, mbo and hbo) that combine learning with work experience. The transport subsidies are not included in the total expenditure on education.
- Total subsidies received
- Companies receive subsidies and tax benefits from the government. These are subsidies to provide transport for pupils and subsidies and tax benefits that partly compensate companies for the costs they incur for supervising trainees and apprentices at various levels (vmbo, mbo and hbo) that combine learning with work experience. The transport subsidies are not included in the total expenditure on education.
- Transport of pupils
- Transport companies receive subsidies from local authorities for transporting pupils. The transport is intended for pupils in primary or secondary education (including special needs education) who cannot travel independently because of a disability or the distance between home and school. The subsidies for transport are given to companies outside the education sector, who provide these services purely for commercial reasons. For this reason the received subsidy is not considered a receipt for education and is thus excluded from total expenditure on education.
- Supervising costs of companies
- The government provides subsidies and tax benefits to companies to stimulate the creation of apprenticeship places and trainee placements. Through these tax benefits and subsidies the companies are partly compensated for the cost of supervising these trainees and apprentices. The subsidies have been partially contributed by the European Union. The trainee places are for students in senior secondary vocational education (mbo-bol) or full-time higher professional education (hbo). The apprenticeship places are for students in preparatory secondary vocational education (vmbo), the apprenticeship-based track of senior secondary vocational education (mbo-bbl) or the apprenticeship-based track of higher professional education (hbo).
- Foreign countries
- Expenditure by foreign organisations on education institutions in the Netherlands and subsidies by the European Union (EU) to the Dutch Government for projects in the field of education.
- Total foreign countries
- Expenditure by foreign organisations on education institutions in the Netherlands and subsidies by the European Union (EU) to the Dutch Government for projects in the field of education.
- On education institutions
- Expenditure by foreign organisations on education institutions consists of EU funds directly provided to schools, colleges and universities, contributions from foreign governments to international schools in the Netherlands and expenditure on contract research.
- Total on education institutes
- Expenditure by foreign organisations on education institutions consists of EU funds directly provided to schools, colleges and universities, contributions from foreign governments to international schools in the Netherlands and expenditure on contract research.
- International funds
- Dutch education institutions receive funds from the Lifelong Learning Programme (LLP, LLP) of the European Union. The funds are intended to promote international student mobility in higher education, European cooperation between secondary schools and pupil exchanges. Also foreign governments contribute to international schools in the Netherlands that operate under their nationality.
- Contract research
- foreign organisations contract higher education institutions to carry out research for them. Education institutions consider contract research as a commercial activity done at the request of third parties such as foreign organisations.
- EU subsidies
- The Dutch government receives an annual sum from the European Social Fund (ESF) of the European Union for several long-term projects in the field of education. These are subsidies to stimulate the provision of apprenticeships and trainee placements and to support education of underprivileged youth so that they get a better working position. The government passes the subsidies on to schools, colleges and universities as well as companies that offer apprenticeship places and trainee placements.
- Indicators
- An indicator is a figure that gives an accurate indication of the value of something. The indicators Expenditure on education, Government expenditure on education and Expenditure on education institutions are used to place expenditure on education in a national or international context. The indicators are expressed as a percentage of the gross domestic product (GDP), per capita, as a percentage of government expenditure or per student. The indicators are compounded on the basis of the definitions of CBS and/or the OECD.
- Expenditure on education
- Expenditure on education (CBS).
This indicator is based on the CBS definitions of expenditure on education. This is the expenditure on education institutions and education by the government, households, companies, non-profit organisations and organisations abroad. Also includes government expenditure with regard to education on households and companies.
Income received is subtracted from this expenditure. For the government this includes reclaimed wrongfully paid student grants and loans, and allowances for school costs as well as interest received on student loans and EU subsidies for education. For households these are child care allowances, the allowances for school costs, provisions for students with a disability, scholarships of companies and part of the student grants and loans meant as an allowance for school and college fees, books and materials and public transport. For companies the compensation in the costs of supervising apprentices and trainees are subtracted from their expenditure. Except for the interest received this is done to avoid double counting, because the received income is used to cover (part of) the expenses.
Some expenditure and receipts are not included in the calculation of the total expenditure on education. For the government these are the student loans provided and received repayments on these loans. For households these are the allowances for the cost of living, the student loans and the repayments of these loans. For companies these are the subsidies received for providing transport for pupils. Student loans and the repayments are not included because they are not considered real expenditures as they will be repaid after a given time.
The allowances for the cost of living have a general purpose rather than education and are therefore not included in the cost of education. Similarly the subsidies given to companies outside the education sector for providing transport for pupils are excluded, as they provide this service purely for commercial reasons.- Total expenditure on education
- This indicator is based on the CBS definitions of expenditure on education. This is the expenditure on education institutions and education by the government, households, companies, non-profit organisations and organisations abroad. Also includes government expenditure with regard to education on households and companies.
Income received is subtracted from this expenditure. For the government this includes reclaimed wrongfully paid student grants and loans, and allowances for school costs as well as interest received on student loans and EU subsidies for education. For households these are child care allowances, the allowances for school costs, provisions for students with a disability, scholarships of companies and part of the student grants and loans meant as an allowance for school and college fees, books and materials and public transport. For companies the compensation in the costs of supervising apprentices and trainees are subtracted from their expenditure. Except for the interest received this is done to avoid double counting, because the received income is used to cover (part of) the expenses.
Some expenditure and receipts are not included in the calculation of the total expenditure on education. For the government these are the student loans provided and received repayments on these loans. For households these are the allowances for the cost of living, the student loans and the repayments of these loans. For companies these are the subsidies received for providing transport for pupils. Student loans and the repayments are not included because they are not considered real expenditures as they will be repaid after a given time.
The allowances for the cost of living have a general purpose rather than education and are therefore not included in the cost of education. Similarly the subsidies given to companies outside the education sector for providing transport for pupils are excluded, as they provide this service purely for commercial reasons.
- In % of GDP
- The expenditure on education is expressed as a percentage of the gross domestic product (GDP). This indicator is based on CBS definitions of expenditure on education.
- Per capita
- The calculation of the expenditure on education per capita is based on the population on 1 January of each year. This indicator is based on CBS definitions of the expenditure on education.
- Government expenditure on education
- Government expenditure on education (OECD).
OECD Government expenditure on education. Following the OECD definitions this is government expenditure on education institutions and on households, companies and non-profit organisations. Student loans provided to households are included, government receipts are not. On these two points government spending according to the OECD differs from the public expenditures such as compiled by Statistics Netherlands under the subject 'Total expenditure on education – Government' in this table.
Both central and local government spend on education institutions: lump sum financing, operating costs and expenditure on contract research.
The government subsidises education participation through allowances for school costs and student grants and loans. These compensate students or their parents entirely of in part for the costs of tuition fees for school and college, books and materials, public transport and the cost of living. Students with a disability receive government allowances for provisions that enable them to participate in regular education. The government also provides child care allowances to households and subsidies to preschools and day care institutions. Part of it is related to the educational component of the activities of three-year-olds in preschool and day care and is counted as expenditure on education. The government also gives subsidies and tax benefits to companies. These are subsidies for providing transport for pupils and subsidies and tax benefits that partly compensate companies for the costs of supervising trainees and apprentices at various levels (vmbo, mbo and hbo) that combine learning with work experience.- Total government exp. on education
- Total government expenditure on education. Following the OECD definitions this is government expenditure on education institutions and on households, companies and non-profit organisations. Student loans provided to households are included, government receipts are not. On these two points government spending according to the OECD differs from the public expenditures such as compiled by Statistics Netherlands under the subject 'Total expenditure on education – Government' in this table.
Both central and local government spend on education institutions: lump sum financing, operating costs and expenditure on contract research.
The government subsidises education participation through allowances for school costs and student grants and loans. These compensate students or their parents entirely of in part for the costs of tuition fees for school and college, books and materials, public transport and the cost of living. Students with a disability receive government allowances for provisions that enable them to participate in regular education. The government also provides child care allowances to households and subsidies to preschools and day care institutions. Part of it is related to the educational component of the activities of three-year-olds in preschool and day care and is counted as expenditure on education. The government also gives subsidies and tax benefits to companies. These are subsidies for providing transport for pupils and subsidies and tax benefits that partly compensate companies for the costs of supervising trainees and apprentices at various levels (vmbo, mbo and hbo) that combine learning with work experience.
- In % of GDP
- Government expenditure on education is expressed as a percentage of the gross domestic product (GDP). This indicator is set by the OECD.
Total government expenditure on education includes expenditure on education institutions and on households, companies and non-profit organisations. Student loans provided to households are included in this indicator, government receipts are not.
- In % of total government expenditure
- Government expenditure on education is expressed as a percentage of total government expenditure. This indicator is set by the OECD. Total government expenditure on education includes expenditure on education institutions and on households, companies and non-profit organisations. Student loans provided to households are included in this indicator, government receipts are not.
- Expenditure on education institutions
- Expenditure on education institutions (CBS/OECD).
Based on CBS/OECD definitions this is direct expenditure by the government, households, companies, non-profit organisations and foreign organisations on education institutions. Only the education institutions that provide regular education are included. These are government subsidised as well as private education institutions. This indicator is compiled in the same way by both CBS and the OECD, except that the expenditure on the educational component of the activities in preschool and day care are included in other expenditure on education by CBS and not in the expenditure on education institutions as is done by the OECD. As a result the figures for pre-primary education here are somewhat lower than in publications of the OECD.- Total on education institutions
- Expenditure on education institutions based on CBS/OECD definitions. This is direct expenditure by the government, households, companies, non-profit organisations and foreign organisations on education institutions. Only the education institutions that provide regular education are included. These are government subsidised as well as private education institutions. This indicator is compiled in the same way by both CBS and the OECD, except that the expenditure on the educational component of the activities in preschool and day care are included in other expenditure on education by CBS and not in the expenditure on education institutions as is done by the OECD. As a result the figures for pre-primary education here are somewhat lower than in publications of the OECD.
- In % of GDP
- Expenditure on education institutions is expressed as a percentage of the gross domestic product (GDP). This indicator is compiled in the same way by both CBS and the OECD, except for the figures on pre-primary education. The expenditure on the educational component of the activities in preschool and day care are included in other expenditure on education by CBS and not in the expenditure on education institutions as is done by the OECD.
- Total in % of GDP
- Expenditure on education institutions is expressed as a percentage of the gross domestic product (GDP). This indicator is compiled in the same way by both CBS and the OECD, except for the figures on pre-primary education. The expenditure on the educational component of the activities in preschool and day care are included in other expenditure on education by CBS and not in the expenditure on education institutions as is done by the OECD.
- Government
- Direct expenditure by the government on education institutions is expressed here as a percentage of the gross domestic product (GDP).
- Households, companies, foreign countries
- Direct expenditure by households, companies, non-profit organisations and foreign organisations on education institutions is expressed here as a percentage of the gross domestic product (GDP).
- Per student, including R&D
- Per student, including R&D (CBS/OECD). Expenditure on education institutions is expressed per student, including expenditure on R&D in the higher or tertiary level of education. Expenditure on R&D (research and development) consists mainly of the lump sum financing that the universities receive from central government for scientific research. This is research that leads to fundamentally new insights, not specifically aimed at usability in industry or business. Institutions for higher professional education receive a relatively small amount of (lump sum) funding for conducting practical research.
R&D expenditure also includes contract research subsidised by central government and conducted by institutions for higher professional education and universities. This indicator is compiled in the same way by both CBS and the OECD, except for the figures on pre-primary education. The expenditure on the educational component of the activities in preschool and day care are included in other expenditure on education by CBS and not in the expenditure on education institutions as is done by the OECD. CBS and the OECD calculate the expenditure per student both including and excluding changes in fund balances of education institutions. Here the indicator is presented including changes in fund balances.
- Per student, excluding R&D
- Per student, excluding R&D (CBS/OECD). Expenditure on education institutions is expressed per student, excluding expenditure on R&D in the higher or tertiary level of education. Expenditure on R&D (research and development) consists mainly of the lump sum financing that the universities receive from central government for scientific research. This is research that leads to fundamentally new insights, not specifically aimed at usability in industry or business. Institutions for higher professional education receive a relatively small amount of (lump sum) funding for conducting practical research.
R&D expenditure also includes contract research subsidised by central government and conducted by institutions for higher professional education and universities. This indicator is compiled in the same way by both CBS and the OECD, except for the figures on pre-primary education. The expenditure on the educational component of the activities in preschool and day care are included in other expenditure on education by CBS and not in the expenditure on education institutions as is done by the OECD. CBS and the OECD calculate the expenditure per student both including and excluding changes in fund balances of education institutions. Here the indicator is presented including changes in fund balances.