Country information for Slovakia - Financing of inclusive education systems

In 2013, Slovakia spent 3.8% of its gross domestic product (GDP) on primary, secondary and tertiary education, compared to an average of 5.2% in the other OECD countries (Source: CPRA – Slovak Republic Country Report). Public funds for education come from the public budget, which comprises the state budget, the municipal budgets and the budgets of higher territorial units. The position, function and drawing up of budgets are regulated by the Act of the National Council of the Slovak Republic No. 253/2004 of the Law Code on Budgetary Rules of Public Administration. Funding sources include rental revenues from renting space, profits from business activity, contributions and gifts, and other sources, subject to a special regulation. Act No. 597/2003 of the Law Code on Financing Primary Schools, Secondary Schools and School Facilities established normative financing per pupil from 1 January 2004.

In 2004, financial resources for education came from the state budget allocated under the Chapter of the Ministry of Education, Science, Research and Sport (higher education institutions, primary schools, secondary schools, school facilities). Since 2013, they have been allocated under both the Chapter of the Ministry of Education, Science, Research and Sport and the Chapter of the Ministry of Interior. Following the 2004 tax reform, resources from other public budgets were added to the public resources from the state budget, namely from the municipal and higher territorial unit (self-governing regions) budgets. This ensures in particular the performance of the original competencies of the municipalities and higher territorial units.

School financing is based on the normative principle; schools are financed according to the number of pupils and staff and the financial demands of the educational process.

The coefficients for calculating the school budget vary for different categories of learners with special educational needs (SEN), depending on the level of their needs. The individual coefficients are higher for the education of learners with SEN in mainstream education or in special classes than in special schools.

Last updated 05/02/2020