FINANCING

Introduction
The financing of obligatory education in Switzerland  (9 years) falls under the responsibility of the cantons (provinces), together with the communities. Therefore, it is financed with locally collected tax revenues.

Concerning the financing of post-obligatory education, there is a difference between vocational training and higher education. Vocational training is financed by the cantons with a federal contribution of some 20%. Higher education is financed by the cantons, sometimes together with larger communities.

The financing of special needs education (SNE) depends on whether the pupil or the institution is recognised by the Invalidity Insurance or not (see the section on Identification).

Financing of SNE recognised by the Invalidity Insurance
Provision: SNE or elements of SNE for pupils with more severe disabilities recognised by the Invalidity insurance (for categories see the section on Identification).
Financing: 50-60% by the Invalidity Insurance, the rest by canton and community.

There are two forms of contributions from the Invalidity insurance:
1. Individual contributions for SNE and rehabilitation measures;
a) Collective contributions to institutions working within the framework set out in the legislation, paying for construction, running costs and continuing education for the professional staff.
If a person is recognised by the Invalidity Insurance, the Insurance pays for educational measures up to the age of 20 (see the section on Identification).

Financing of SNE not recognised by the Invalidity Insurance
Provision: SNE elements for pupils with less severe disabilities, support teaching, special classes and therapies.
Financing: By canton and community.

Phases of education

Early Years Education

Children with recognition by the Invalidity Insurance:
Most young children presenting a requirement for special education are recognised by the Invalidity Insurance (see the section on Identification). The Invalidity Insurance defines early intervention as a special educational measure; in this context, the preparation for special education and for mainstream education is financed (Revised Invalidity Insurance Law, 1968).

Financing: Mostly (appr. 90%) by the Invalidity Insurance. Contributions are paid to the institution of early intervention mainly as individual contributions for SNE and rehabilitation measures. The rest is paid by the canton and by the community (where the insured is resident).

Note: This system will probably be changed in 2007 when the responsibility for funding will be transferred entirely to the cantons (see 1c. Legal System / Invalidity Insurance Law).

Children without recognition by the Invalidity Insurance:
Some 10% of children presenting a need for special education are not recognised by the Invalidity Insurance. They either don’t fall into the insurance categories (they are only at risk of developing special educational needs, which are not yet manifest), or they are not covered by the insurance.
Financing: Fully financed by canton or community.

Compulsory Schooling
The financing of SNE depends on whether the pupil is recognised by the Invalidity Insurance or not.

Children with recognition by the Invalidity Insurance:
The Invalidity Insurance finances 
- mainly special schools or special kindergartens;
-integrative provisions (they are still rare but increasing;  furthermore, integrative provisions are financed only if they are administratively linked to special schools).

Financing: Provisions are financed to 50-60% by the Invalidity Insurance, partly as individual contributions for SNE and rehabilitation measures, partly as collective contributions to institutions working within the framework set out in the legislation, paying for construction, running costs and continuing education for the professional staff. Both individual and collective contributions are paid to the institution.

Note: The issue of funding of special education has been controversially discussed since the 1980s. The focus has been on trying to streamline the system, which was perceived as rigid, complicated and heterogeneous (e.g. different forms of implementation of the Federal Invalidity Insurance Law in the cantons).

The Swiss parliament recently decided for a change in funding. Consequently, the responsibility for funding will be transferred entirely to the cantons, probably as of 2007 (see 1c. Invalidity Insurance Law in the section on Legal System). Whereas a unique funding authority for educational matters is welcomed, there are fears over whether the actual high level of funding can be maintained under the new system, given the financial heterogeneity of the 26 cantons. The most important goal now is to develop, assure and manage national standards for SNE.

Source: New equalisation of funding (Neugestaltung des Finanzausgleichs), www.nfa.ch

Schooling for children with less severe special educational needs (e.g. learning problems), is provided in special classes (Kleinklassen), in different integrative forms, by means of support teaching (Stützunterricht) and therapies.

Financing: Usually community and canton share the costs. The provisions and financing schemes are based on cantonal legislation, which results in different models in the 26 cantons.

Transition period
The financing of SNE at the post-obligatory level depends on whether the adolescent is recognised by the Invalidity Insurance or not.

Adolescents with recognition by the Invalidity Insurance:

- Vocational training: Financing: Majority by the Invalidity Insurance (individual contributions; collective contributions to institutions offering basic vocational training), rest by canton.

- Higher Education: Higher education is financed by the cantons, sometimes together with larger communities. The Invalidity Insurance pays for the additional costs caused by the disability or impairment.

Adolescents without recognition by the Invalidity Insurance:

- Vocational training:Financing: There are different provisions offered by the cantons or communities. These programmes, however, are affected if there are budget problems. One reason to cut these programmes is the absence of a legal basis (compulsory schooling ends after 9 years). A motivation for the cantons or communities to continue programmes is to prevent social problems caused by youth unemployment.

- Higher education: Adolescents with less severe special educational needs (e.g. learning difficulties) are unlikely to participate in higher education. In principle, corresponding provisions would be financed by the cantons.