1) Staff expenditure of schools and school administration including imputed social contributions for teachers with civil servant status as well as aid expenditures, current material expenditures and capital expenditures. As of 2011, the calculations are based on the revised methodology of the Regional Accounts (Volkswirtschaftliche Gesamtrechnungen) that take into account the imputed social contributions for pensions of teachers with civil servant status. The distribution of staff expenditures to the types of school takes place via the country-specific personnel and salary structures. All results rounded after calculations. 2022: data are preliminary.
2) Berlin and Brandenburg without 5th and 6th grade.
3) Part-time lessons.

- = no figures or magnitude zero.
m = data not available.

Last update: March 13, 2024

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