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Czech-Republic:Early Childhood and School Education Funding

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Czech-Republic:Political, Social and Economic Background and Trends

Czech-Republic:Historical Development

Czech-Republic:Main Executive and Legislative Bodies

Czech-Republic:Population: Demographic Situation, Languages and Religions

Czech-Republic:Political and Economic Situation

Czech-Republic:Organisation and Governance

Czech-Republic:Fundamental Principles and National Policies

Czech-Republic:Lifelong Learning Strategy

Czech-Republic:Organisation of the Education System and of its Structure

Czech-Republic:Organisation of Private Education

Czech-Republic:National Qualifications Framework

Czech-Republic:Administration and Governance at Central and/or Regional Level

Czech-Republic:Administration and Governance at Local and/or Institutional Level

Czech-Republic:Statistics on Organisation and Governance

Czech-Republic:Funding in Education

Czech-Republic:Early Childhood and School Education Funding

Czech-Republic:Higher Education Funding

Czech-Republic:Adult Education and Training Funding

Czech-Republic:Early Childhood Education and Care

Czech-Republic:Organisation of Programmes for Children under 2-3 years

Czech-Republic:Teaching and Learning in Programmes for Children under 2-3 years

Czech-Republic:Assessment in Programmes for Children under 2-3 years

Czech-Republic:Organisation of Programmes for Children over 2-3 years

Czech-Republic:Teaching and Learning in Programmes for Children over 2-3 years

Czech-Republic:Assessment in Programmes for Children over 2-3 years

Czech-Republic:Organisational Variations and Alternative Structures in Early Childhood Education and Care

Czech-Republic:Single Structure Education (Integrated Primary and Lower Secondary Education)

Czech-Republic:Organisation of Single Structure Education

Czech-Republic:Teaching and Learning in Single Structure Education

Czech-Republic:Assessment in Single Structure Education

Czech-Republic:Organisational Variations and Alternative Structures in Single Structure Education

Czech-Republic:Upper Secondary and Post-Secondary Non-Tertiary Education

Czech-Republic:Organisation of Upper Secondary Education

Czech-Republic:Teaching and Learning in Upper Secondary Education

Czech-Republic:Assessment in Upper Secondary Education

Czech-Republic:Organisation of Conservatoires (Arts Education)

Czech-Republic:Teaching and Learning in Conservatoires (Arts Education)

Czech-Republic:Assessment in Conservatoires (Arts Education)

Czech-Republic:Organisation of Follow-up and Shortened Study

Czech-Republic:Teaching and Learning in Follow-up and Shortened Study

Czech-Republic:Assessment in Follow-up and Shortened Study

Czech-Republic:Higher Education

Czech-Republic:Types of Higher Education Institutions

Czech-Republic:First Cycle Programmes

Czech-Republic:Bachelor

Czech-Republic:Short-Cycle Higher Education

Czech-Republic:Second Cycle Programmes

Czech-Republic:Programmes outside the Bachelor and Master Structure

Czech-Republic:Third Cycle (PhD) Programmes

Czech-Republic:Adult Education and Training

Czech-Republic:Distribution of Responsibilities

Czech-Republic:Developments and Current Policy Priorities

Czech-Republic:Main Providers

Czech-Republic:Main Types of Provision

Czech-Republic:Validation of Non-formal and Informal Learning

Czech-Republic:Teachers and Education Staff

Czech-Republic:Initial Education for Teachers Working in Early Childhood and School Education

Czech-Republic:Conditions of Service for Teachers Working in Early Childhood and School Education

Czech-Republic:Continuing Professional Development for Teachers Working in Early Childhood and School Education

Czech-Republic:Initial Education for Academic Staff in Higher Education

Czech-Republic:Conditions of Service for Academic Staff Working in Higher Education

Czech-Republic:Continuing Professional Development for Academic Staff Working in Higher Education

Czech-Republic:Initial Education for Teachers and Trainers Working in Adult Education and Training

Czech-Republic:Conditions of Service for Teachers and Trainers Working in Adult Education and Training

Czech-Republic:Continuing Professional Development for Teachers and Trainers Working in Adult Education and Training

Czech-Republic:Management and Other Education Staff

Czech-Republic:Management Staff for Early Childhood and School Education

Czech-Republic:Staff Involved in Monitoring Educational Quality for Early Childhood and School Education

Czech-Republic:Education Staff Responsible for Guidance in Early Childhood and School Education

Czech-Republic:Other Education Staff or Staff Working with Schools

Czech-Republic:Management Staff for Higher Education

Czech-Republic:Other Education Staff or Staff Working in Higher Education

Czech-Republic:Management Staff Working in Adult Education and Training

Czech-Republic:Other Education Staff or Staff Working in Adult Education and Training

Czech-Republic:Quality Assurance

Czech-Republic:Quality Assurance in Early Childhood and School Education

Czech-Republic:Quality Assurance in Higher Education

Czech-Republic:Quality Assurance in Adult Education and Training

Czech-Republic:Educational Support and Guidance

Czech-Republic:Special Education Needs Provision within Mainstream Education

Czech-Republic:Separate Special Education Needs Provision in Early Childhood and School Education

Czech-Republic:Support Measures for Learners in Early Childhood and School Education

Czech-Republic:Guidance and Counselling in Early Childhood and School Education

Czech-Republic:Support Measures for Learners in Higher Education

Czech-Republic:Guidance and Counselling in Higher Education

Czech-Republic:Support Measures for Learners in Adult Education and Training

Czech-Republic:Guidance and Counselling in a Lifelong Learning Approach

Czech-Republic:Mobility and Internationalisation

Czech-Republic:Mobility in Early Childhood and School Education

Czech-Republic:Mobility in Higher Education

Czech-Republic:Mobility in Adult Education and Training

Czech-Republic:Other Dimensions of Internationalisation in Early Childhood and School Education

Czech-Republic:Other Dimensions of Internationalisation in Higher Education

Czech-Republic:Other Dimensions of Internationalisation in Adult Education and Training

Czech-Republic:Bilateral Agreements and Worldwide Cooperation

Czech-Republic:Ongoing Reforms and Policy Developments

Czech-Republic:National Reforms in Early Childhood Education and Care

Czech-Republic:National Reforms in School Education

Czech-Republic:National Reforms in Vocational Education and Training and Adult Learning

Czech-Republic:National Reforms in Higher Education

Czech-Republic:National Reforms related to Transversal Skills and Employability

Czech-Republic:European Perspective

Czech-Republic:Legislation

Czech-Republic:Institutions

Czech-Republic:Bibliography

Czech-Republic:Glossary

Funding

Settings for Children under 3 Years of Age

Funding of settings for children under 3 years of age (zařízení péče o děti do 3 let) is not being done within the education system. The fees are the basic source for these settings. Public provisions (former crèches – jesle) are funded from local budgets.


Schools

Pre-primary, basic, upper secondary and tertiary professional education is regulated by the Education Act and is funded from the state budgets and budgets of the territorial self-government units, i.e. particular school organising bodies.


Types of Expenditures

Within the above education, there are the investment and non-investment expenditures. These are composed of running costs and direct educational costs.


Direct Educational Costs

Direct educational costs are composed of:

  • salaries, wages, reimbursements and related costs (i.e. deductions for social insurance and health insurance and other costs which follow from labour law relations, etc.)
  • reimbursements for the members of the examination board for the final examination (závěrečná zkouška) and school-leaving examination (maturitní zkouška)
  • costs for teaching aids and textbooks if these are provided free of charge
  • other costs connected with education, i.e. in-service training of educational staff, special interest and leisure time activities of pupils, guidance, meals and accommodation and activities connected with the school development and quality of education

The direct educational costs of all schools and school facilities are covered from the central state budget (budget chapter Education).


Running Costs

Other non-investment costs, i.e. running costs are covered by the organisation body of the particular school. As for the organising body, there are:

  • schools and school facilities established by the territorial self-government units (municipalities, union of municipalities and regions)
  • schools and school facilities established by the Ministry of Education, Youth and Sports, hereafter known as “state schools“
  • schools and school facilities established by registered churches or denominational associations, hereafter known as “denominational schools“
  • schools and school facilities not established by state, territorial self-governing unit, registered church or denominational association, thus schools and school facilities established by private bodies, hereafter known as “private schools“

The running costs of school and school facilities established by territorial self-governing units are covered from the budgets of the organising body, i.e. budget of the municipality, units of municipalities or region. In the case of state, denominational schools or private schools, the running costs are covered from the state budget (from the budget of the Ministry of Education, Youth and Sports).


Investment Expenditure

Investment expenditure is covered by the particular organising body of the school. In the case where the school is established by the municipalities (namely, nursery schools – mateřské školy and basic schools – základní školy), the costs are covered from municipalities budgets; in the case of regional schools (namely, upper secondary schools – střední školy and tertiary professional schools – vyšší odborné školy), from the budget of the regions; and private and denominational schools, from the budgets of the private and church organising bodies.


Financing of Schools from the State Budget

The system of financing education from Education Chapter is based on a combination of performance and programme funding.


Performance Funding

Performance funding is carried out through a system of per capita amounts – national and regional ones.

National per capita amounts are set by the Ministry of Education, Youth and Sports as the amount of direct non-investment expenditure corresponding to the education and school services for one child, pupil or student of the specific age group at the appropriate level of education (pre-primary, basic, upper secondary or tertiary professional) per calendar year.

The so-named national per capita amounts are set at the central level for 4 basic levels of education on the basis of age, typical for the relevant level of education:

  • pre-primary ISCED 0 age 3–5
  • basic ISCED 1+2 age 6–14
  • upper secondary ISCED 3 age 15–18
  • tertiary professional ISCED 5 B age 19–21
  • these four categories are followed by another (fifth) category, "a child, pupil, or student placed in regional school facilities of institutional education for children and young people"

Only pupils and students in the daily form of study are included in all categories. A limitation of the number of employees per 1000 pupils in the relevant age category is a part of the national per capita amount.

The national per capita amounts are calculated from the national per capita amounts set for the previous year. Adjustments are determined by budgetary limitations or some conceptual plans. The first step of budgeting covers the adjustment of the amount of salaries expenditures per education of one pupil in each age group. During this process, the salaries are separated into those for teachers and those for non-teaching staff. They can be adjusted differently. However, the final national per capita amount is quoted as the overall sum of salaries (not mentioned separately for the teaching and non-teaching staff). In the second step, the amount of other non-investment expenditure per pupil is adjusted.

The national per capita amounts (i.e., non-investment expenditure per one pupil) are then set as the sum of the salaries expenditures and other non-investment expenditures (particularly the expenditures on textbooks and teaching materials, in-service training of teachers and other expenditures resulting from labour relations) per pupil.

The amount per pupil multiplied by the expected performance (i.e. the number of pupils in each age group for a given year) set an overall normative budget breakdown. The total budget is then distributed to each region, taking into account the number of teaching and non-teaching staff in each region, or the salaries expenditures paid to them the previous year.

In comparison with the approved 2015 budget of expenditures for schools governed by the Education Act, the budget of current expenses for 2016 increased by CZK 4 741 906 913 (EUR 175.5 million, i.e. by about 5.28 %), of which salaries and levies by 4 365 428 415 CZK (EUR 161.6 m, i.e. by about 5.30 %) and other non-investment expenditure (ONIV) by CZK 376 478 498 (13.9 m, i.e. by about 5.09 %).

The comparison between the national per capita amounts of 2016 and 2015 reflects: a) the increase in the pay scales resulting from the Government Regulation on pay terms of employees in public services and administration, which was carried out  in 2015 via the development programme; b) the impact of the amendment to Government Regulation on the extent of direct educational activity of teaching staff; c) the increase in the allocation to the Cultural and Social Needs Fund by 0.5 percentage points; d) the increase in the limits of the number of employees, which were curtailed in 2015; e) the increase in the support of integrated education, both in the payroll part of the formula, as well as in the other non-investment expenditure (ONIV) and the limits of the number of employees.
 

From 2006 to 2016 the per capita amounts (in CZK) were as follows:

Age 
2006
2007
2008
2009
2010
  2011
2012
2013
2014
2015
2016
3-5 
34 478 36 183
37 096 37 496
39 858 36 136 38 833
38 833
39 235
39 235
42 080
6-14
37 907
41 542
43 199
44 126
46 747
46 110
49 855
49 855
50 423
50 423
53 922
15-18
48 414
50 775
52 512
52 1311)
54 495
53 538
57 718
57 718
58 313
58 313
62 352
19-21
41 848
43 905
44 954
45 435 
47 651
45 919
49 245
49 252
49 755
49 755
53 213
3-182)
177 592
186 905
210 262
212 526
222 527
221 809
236 720
236 720
239 179
239 179
255 800

 

The per capita amounts in EUR (currency exchange rate EUR/CZK 27.02128 January 2016; European Central Bank):

Age
2006
2007 2008 2009 2010
2011 2012 2013
2014
2015
2016
3-5
1 275 1 339 1 354 1 387 1 475 1 337
1 437 1 437 1 452
1 452
1 557
6-14
1 402 1 537 1 576 1 633 1 730 1 706 1 845 1 845 1 866
1 866
1 996
15-18
1 791 1 879 1 916 1 9291) 2 016 1 981
2 136 2 136 2 158
2 158
2 308
19-21
1 548 1 624 1 640 1 681
1 763 1 699
1 822 1 822 1 841 1 841
1 969
3-182)
6 572 6 917 7 672 7 865 8 235 8 208
8 760 8 760 8 851 8 851
9 467

 1) Decrease in national per capita amounts is caused by the direct inclusion of pupils in the first-year of the daily form of the follow-up study (nástavbové studium) in 2009.
Source: Education sector budget, chapter 333-MEYS of the State Budget of the Czech Republic for years 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014, 2015 and 2016. For the structure of the per capita amounts see the website of the Ministry of Education, Youth and Sports.


Every regional authority determines and publishes its own system of per capita amounts per capacity unit (i.e. child, pupil, student, fed, housed, etc.) for particular study and vocational branches, types and forms of studies at schools and school facilities within its territory according to the rules stated in the decree of the Ministry of Education, Youth and Sports on regional per capita amounts and on the basis of the long-term policy objectives of the region. Regions distribute resources to schools according to a multiple of the number of pupils and their regional per capita amount.


Development Programmes

Per capita funding is supplemented by financing via development programmes. Every year the Ministry of Education, Youth and Sports announces development programmes designed for particular purposes, mostly intended for all types of schools. From the budget of direct expenditures, CZK 589 890 525 (EUR 21.8 m) is earmarked in 2016 for the development programmes  for education governed by the Education Act (regional education). This amount is higher by CZK 1 890 525 (EUR 70 thousand) compared to 2015. The development programmes announced for the year 2016 are listed in Chapter 14 on Reforms.


Funding of Private and Denominational Schools from the State Budget

Funding of private schools and school facilities is regulated by a separate law on providing subsidies to private schools, pre-primary and school facilities.

Direct expenses on education, running costs of private schools and development programmes are financed from the state budget. The capital expenditures are financed from the budgets of the school organising bodies. The direct expenses on education and the running costs are allocated via per capita funding. Every year the Ministry of Education, Youth and Sports sets the per capita amounts for non-investment expenses, which take into account both the direct expenses on education and the running costs. Private schools receive the financial means based on the per capita amounts through regional authorities.

Denominational schools and school facilities are funded directly by the Ministry of Education by the per capita amounts set for private schools. This does not include funding for the maintenance of property which does not belong to the state. See the chapter on Private Education.


Legislation and Bibliography:

Decree on Regional per capita Amounts

Education Act

Act on Providing Subsidies to Private Schools, Pre-school and School Establishments

Act on Budgetary Rules of Local and Regional Budgets



Financial Autonomy and Control

Schools or school facilities can be established by the Ministry of Education, Youth and Sports, regions, municipality (or union of municipalities) as:

  • subsidised organisation (příspěvková organizace)
  • school legal entity (školská právnická osoba)

Subsidised organisations have a long tradition. The form of school legal entities firstly appears in the New Education Act from 2004. The form of legal entities of school or school facility does not influence the operation and funding of the school or school facility.

The most frequent form of public school is that of a subsidised organisation. The founder issues the instrument of establishment as the document on the establishment of the school. It defines the main purpose and corresponding subject of activities. It further defines the rights that enable the organisation with the entrusted property to fulfil the main purpose of its establishment. An important part of the instrument of establishment is specifying the additional activities' spheres. Additional activities must not affect the fulfilling of the main purpose. A subsidised organisation can acquire into its possession only the property needed to perform the main purpose for which it was founded, namely by free of charge transfer from its founder, by gift or heritage (with the approval of founder) or by another way on the basis of the decision of the founder. The founder inspects the funding management of the subsidised organisation. A school legal entity uses, for its activities, its own property or property rented or borrowed from its founder or another person. The main and complementary activities are also set by the instrument of establishment.

The head of the school established by the state, region municipality or union of municipalities manages the institution he/she is responsible for, and fulfils the role of an organisational head with authority in the area of financial management.

The school council (školská rada) approves the school's annual report, discusses the budget, expresses its opinion on the analyses of economic results, and proposes measures to improve economic results; thereby fulfillling its public control role.


Legislation and Bibliography:

Education Act

Act on Budgetary Rules of Local and Regional Budgets



Fees within Public Education

A fee is charged in settings for children under 3 years of age no legislative restriction exist for the amount of fees. Municipalities support the running of public facilities; parents usually pay around CZK 500 to 7000 (around EUR 18.5 to EUR 259; EUR/CZK 27.021 – 28 January 2016). Private facilities usually charge higher amounts; however, there are no statistical data available.

Pre-primary education in the nursery school (mateřská škola) can be (and normally is) charged for. In public and state schools the level of fees is set by the school head, although it is to a large extent regulated by decree. The school head determines the fees for one school year so that they do not exceed 50 % of real average non-investment monthly expenses per child in the previous calendar year. Within the non-investment monthly expenses, the costs met by the Ministry of Education, Youth and Sports are excluded, such as personnel costs, insurance payment, costs of teaching materials, and other costs related with CPD of teachers, development of schools and quality of education.. In the case of children in full day or residential services whose attendance is limited to 4 hours maximum due to parental allowances, the amount is 2/3 of the fees set for the full-day service. According to section 6, article 5 of the decree, the payment is also reduced proportionally in the case that the operation of the nursery school is limited or interrupted for more than 5 days.

The reason for the exemption from fees for nursery schools is due to them receiving special social benefits. Persons exempted from fees are:

  • a legal guardian of the child who receives recurring poverty benefits
  • a legal guardian of a dependent child entitled to increased care allowances
  • a parent, who is entitled to increased care allowances in order to care for a dependent child
  • a physical person who personally cares for a child and is thus entitled to foster care benefits

Estimated average fees for education and meals in nursery schools for 2014/2015 school years (the estimation is based on 891/716 nursery schools, which is not a representative sample)


Average monthly fees (in CZK)
Average fees for food – for the whole day (in CZK)
Public nursery schools
352
31.5
Non-public nursery schools (private and denominational)
4 198
49.0

 Source: Czech School Inspectorate, InspIS PORTÁL (www.portal.csicr.cz)

Education in the last year of public and state nursery school is free of charge. However, the last year is only free once.

The free of charge last year is one of the measures aimed at evening out possible differences in children's socio-cultural development. Education in preparatory classes is also free of charge.

Private institutions set fees on a commercial basis.

Basic education is free of charge with the exception of private and denominational schools, which can charge tuition fees (see the section Private education).

Upper secondary education is free of charge with the exception of private and denominational schools, which can charge tuition fees.

In many schools there are associations of parents (from 1991 these were established on the basis of a relevant decree as Associations of Parents and Friends of the School and this name is still often preserved). These associations can collect an agreed voluntary subsidy and contribute to the school and pupils for specific needs.


Legislation and Bibliography:

Education Act

Decree on Pre-primary Education

Financial Support for Learners' Families

Generally, families are financially supported from three sources:

  • from the budget of the Ministry of Labour and Social Affairs through various benefits
  • from the budget of the Ministry of Education, Youth and Sports through contributions to some services for school (meals, accommodation, general interest activity etc.)
  • families with low income from the budget of the school's organising body in the form of reduced fees or relief for various services (fee reductions is described in the section Fees within Public Education)

Health insurance for children, pupils and students up to the age of 26 is covered by the state. One of the parents might draw claims for tax relief for a dependent child (for  2016 the tax relief was CZK 13 404 per first dependent child,  CZK 17 004 per second child and CZK 20 604 per third and other children respectively (EUR 496, EUR 629, EUR 762; EUR/CZK 27.020 – 8 February 2017). A tax relief might be claimed by one of the parents also for the placement of a child in pre-primary facility; in 2016 to a maximum of CZK 9 900 (EUR 366; 8 February EUR 2017). Reduced fares are described in the section Financial Support for Learners.


Support from the Budget of the Ministry of Labour and Social Affairs

In 1970, maternity allowances were introduced to which mothers were entitled to up to 2 years of the child's age. From the end of the 1980s, it gradually increased to up to 4 years of the child's age. In the first half of the 1990s, it was also extended to fathers and it is now called parental allowance. Since 2007, the allowance has been significantly raised. In successive years, rules for its drawing up were adjusted. Parents are entitled to receive the allowance after termination of the maternity leave (from 5 months of a child's age) during which they were withdrawing financial help in maternity. At present, they decide on the monthly amount of the allowance, up to the amount of possible withdrawn financial help in maternity (CZK 11 500 at maximum (EUR 425.6; EUR/CZK 27.021 – 28 January 2016)). They can altogether  draw CZK 220 000 (EUR 8141.8), at maximum up to 4 years of a child's age. Also parents who have not withdrawn the financial help in maternity are entitled to receive the allowance, that is to say up to 9 months of a child's age in the amount of CZK 7 600 (EUR 281) and successively up to 4 years of a child's age in the amount of CZK 3 800 (EUR 141). While withdrawing the parental allowance, parents can be gainfully employed. The income level has no relation to the amount of the parental allowance. Parents who take care of their child during the whole day are entitled to receive the allowance (possibly provide care by another of age person). Up to 2 years of age, the child can attend a crèche, a nursery school or a similar facility, however, for 46 hours per month at maximum (when the amount is exceeded, the allowance cannot be disbursed). Attendance of children over 2 years is not observed in the above mentioned facilities.

Other support provided by the Ministry of Labour and Social Affairs is based on the subsistence level of a family (depending on the number of household members and age of children).

The family of a child receives the child allowances from birth until the end of child's compulsory school attendance and further to the age of 26 if the child is in education and being systematically prepared for a future occupation. The benefits for children are not provided comprehensively, but on the basis of the family income, with three levels directly proportional to the child's age. Since January 2008 a family can claim a child allowance if their income is less than 2.4 times the subsistence level.

A family with an insufficient income, whose overall social and material situation prevents them from satisfying their basic living requirements (at a level generally acceptable in the society) and which cannot increase their income, is provided with benefits of assistance in material need.

People who look after children in foster care receive the foster care benefits, according to the act on social and legal protection of children.


Support from the Budget of the Ministry of Education, Youth and Sport

Pupils in the first year of basic education and children placed in preparatory classes of basic school (základní škola) or in the preparatory stage of special basic school (základní škola speciální) are provided with free basic teaching aids to the value of CZK 200 per pupil per school year (EUR 7.4; EUR/CZK 27.021 – 28 January 2016). Disabled pupils in the second and higher years are provided with free basic teaching aids to the value of CZK 100 per pupil and school year (EUR 4). Pupils of basic schools and children included in preparatory classes are provided with free textbooks and teaching texts published in the list of textbooks (see Teaching and Learning in Single Structure Education, the section on Teaching Methods and Materials). Pupils in the first year of basic education and children in preparatory classes are not required to return such textbooks and teaching texts, whereas pupils of other years of basic education must return the textbooks and teaching texts not later than by the end of the relevant school year.

Support from the budget of the Ministry of Education is also given for the costs that are not direct educational costs but are related to education. Apart from education, a school can offer its pupils all-day care in school facilities established by the community. These include the školní družina, intended for pupils in the first stage while their parents are at work, and the školní klub, which provides general interest activities for pupils at the second stage and corresponding years of multi-year general secondary school (gymnázium) and conservatoires. The školní družina and the školní klub provide general interest education for pupils of one or several schools. There is generally a charge for education that satisfies personal interests. The amount of the payment is regulated; the school head can divide it into several instalments and the amount can be reduced or waived under stipulated terms.

Subsidised meals and other services (e.g. guidance services) are an important form of support provided for families by the Ministry of Education budget.

Children at nursery schools, pupils of basic schools and minor pupils of secondary schools are provided with school meals (preferably in school canteens, and in case of need, also on a contractual basis with another person providing catering services). For other pupils/students, schools can also offer the school meals. Schools can also ensure school meals by a contract with external catering services. The level of payment for school meals is set by decree.

The school may also offer accommodation. The charges for accommodation are regulated by law, the level depends on whether a room is classified as category I or II. For category I, the charges can be a maximum of CZK 1 600 for every calendar month (EUR 59.2; EUR/CZK 27.021 – 28 January 2016); for category II, CZK 900 per bed for every calendar month (EUR 33). For a child in nursery school, the preparatory stage of special basic school (základní škola speciální) and a pupil fulfilling compulsory school attendance, the charge is CZK 500 at maximum (EUR 18).

A school can provide rooms and equipment for the recreational activities of different institutions.

In accordance with its educational programme, a school can organise trips for pupils to alternative environments without interrupting the instruction (škola v přírodě), trips abroad, and further events related to the educational activities of the school.


Legislation and Bibliography:

Act on Public Health Insurance

Act on Income Taxes

Act on Living Standard and Subsistence Level

Act on Social and Legal Protection of Children 

Act on State Social Support

Education Act

Decree of the Ministry of Education, Youth and Sports and Ministry of Social Affairs on Further Study, possibly teaching which for obtaining state social benefit and pension insurance are considered to be studies at secondary schools and higher education institutions

Decree on School Catering

Decree on School Educational and Boarding Facilities, and School Purpose Facilities

Decree on Special Interest Education



Financial Support for Families of Pupils with Special Educational Needs

Financial support for families with disabled children is provided by:

  • state social support benefits, benefits of assistance in material need and the foster care benefits
  • care allowance and social services
  • social assistance benefits for people with disabilities

State social support benefits and benefits of assistance in material need provided to families with disabled children is the same, with a few exceptions, as for all other families. Foster care benefits are increased in the case of care for disabled children; see the section Support from the Budget of the Ministry of Labour and Social Affairs.

On the 1st of January 2012 the social allowance designed for families with a child with long-term illness or disabled, which reflected an income of a family, was cancelled. The social allowance was to some extent compensated by an increase of care allowance (according to the Act on Social Services). The care allowance is intended for a person (excluding children up to 1 year) dependent on the help of others, i.e. the health status of a person does not make it possible to manage the life needs. The monthly amount ranges from CZK 800 (EUR 29) to (for persons up to the age of 18 from CZK 3 000 (EUR 111)) CZK 12 000 (EUR 444; EUR/CZK 27.021 – 28 January 2016). The amount corresponds to the degree of dependence on the help of others. Persons over 18 are awarded a lower allowance than those that under 18 years of age (except for those that are completely dependent). The allowance is increased by CZK 2 000 (EUR 74) in the case of dependent children up to the age of 18 if the family income is less than twice the subsistence level, and also in the case of children from 4 to 7 with a degree of heavy or total dependence (degree III or IV) without relation to the income level. Until now, the care allowance has been allocated without any relation to the income level.

The parent of a child with disabilities can also ask the regional offices of the Labour Office for a benefit for people with disabilities.

These benefits are provided under the Act on the provision of benefits to persons with disabilities, and amending the acts. The benefits are:

  • mobility allowance
  • contribution to a special needs tool (and a loan of special needs equipment)
  • cards for disabled, and some benefits that result from it

Mobility allowance amounts to CZK 400 per month (EUR 14.8; EUR/CZK 27.021 – 28 January 2016). The sum of contributions to one person paid for a special needs tool must not exceed the amount of CZK 800 000 (EUR 29 606; EUR/CZK 27.021 – 28 January 2016) in 60 consecutive calendar months. In most cases 10 % financial interest in the purchase of the equipment is required. However, the Labour Office may set a lower interest with regard to the family's poor financial situation.

Financial benefits are granted for, e.g., adaptations of flats, purchase of cars and their operation, special aids to remove, reduce or overcome consequences of the disability (e.g. a PC modified for reading Braille). Depending on the level of dependence on the help of others, severely disabled children are issued with cards for the disabled – for physically disabled (TP), severely physically disabled (ZTP) or severely physically disabled with attendance. These entitle them to various privileges, e.g. with the last two cards they can travel free of charge on integrated public city transport or with a substantial discount on other types of public transport.

According to the Education Act, children, pupils and students with physical impairments are entitled to use special textbooks and special didactic and compensatory aids provided by school free of charge.

Guidance concerning entitlements to state social allowances and benefits is especially provided by social service facilities but within the education sector. The special education centres (speciálně pedagogická centra) can also give advice (see Staff Responsible for Guidance in Early Childhood and School Education).


Legislation and Bibliography:

Act on Social Services

Financial Support for Learners

Students (and where relevant their families) can receive financial support from the budget of the Ministry of Labour and Social Affairs and from the budget of Ministry of Education, Youth and Sports (for details, see the section Financial Support for Learners' Families).

Pupils and students can receive child allowance until the age of 26, depending on the financial situation of the family, if they are in education and being systematically prepared for a future occupation. Since the legal age (18 years) pupils receive child allowance directly, up to the legal age the child allowance is allocated to their parents or guardians. For more, see the section Support from the Budget of the Ministry of Labour and Social Affairs.

Working pupils may reduce tax relief up to 26 years of age.

Health care is free of charge under the general health insurance system. Health insurance for pupils and students is paid for by the state.

There is a system of reduced fares for pupils who commute to school. Between the ages of 6 and 15 pupils pay not more than 37.5 % of the normal fare, and between the ages of 15 and 26 no more than 75 %. The difference in the price of fares is paid to transport companies by the regions according to rules laid down by the Ministry of Finance.

The head of an upper secondary school (střední škola) may, with the consent of the founder, issue Scholarship Rules, according to which pupils may be granted scholarships for excellent results.


Legislation and Bibliography:

Act on Income Taxes

Act on Public Health Insurance

Act on State Social Support

Assessment of the Ministry of Finance which issues the List of goods with regulated price

Education Act



Private Education

Funding of private and denominational schools differs in legislation (see Organisation of Private Education).


Private Schools

Private schools and school facilities receive subsidies from the state budget through regions. The subsidy is intended for non-investment expenditure related to education and for the financing of current operational non-investment expenditure (in the case of public schools this is covered by the school founder – a region or a municipality). These funds are allocated on the basis of a contract signed by the regional authority for the relevant calendar year. The contract specifies the educational activities for which the subsidies are allocated, their extent (number of pupils) and the percentage of per capita amount. Per capita amounts of private schools, which are set for various courses and forms of education, duration of operational hours and school size, are set annually by the Ministry of Education, Youth and Sports on the basis of the Act on providing subsidies to private schools. Increases per pupils with special educational needs are also set. Capital expenditure of private schools is met by the founder.

If a school fulfils the basic conditions, (which are registration on the Register of Schools and School Facilities and other administration terms set in the contract, including a statement of account of the previous subsidies, the annual report of school activity and the school management report and information on their discussion), it receives the basic subsidy. If a school fulfils other conditions, it can apply to the regional authority for increased subsidies.

The conditions for increased subsidies are as follows: the school has already received the subsidies for one year, the last evaluation by the Czech School Inspectorate was average or better; the school is a public benefit corporation or a school legal entity (in the case of other legal forms) and it undertakes to spend all profits on education and operation.

The subsidies are allocated as a product of the percentage share of per capita amount set in the contract and the real number of pupils in a school year. The Ministry of Education transfers the resources quarterly to the regions, which allocate them to individual schools.


Basic and increased subsidies in per cent share from the formula funding for private schools:

Type of school
Basic subsidies (%) 
Increased subsidies (%)
Nursery school (mateřská škola)
60
100
Basic school (základní škola)
60
100
Upper secondary school (střední škola)
60
90
Tertiary professional school (vyšší odborná škola)
60
90
Special school (speciální škola)1) and upper secondary school (střední škola) providing level "střední vzdělání"
80
100
Other schools and school facilities
50
80
Facilities for providing institutional education
80
100

1) i.e. schools which organise educational programmes for children, pupils and students with health disabilities and the special basic school (základní škola speciální)


Normative per capita amount (amount per pupil) in private education, which is set at the central level, must correspond with the budgetary trends of local government units for regional schooling (“public schools”).

Private basic school (základní škola) and nursery school (mateřské škola), which are normally established by municipalities, can ask the municipality (or union of municipalities) for other subsidies to cover non-investment expenditure. Similarly the regions which are normally founders of the střední školy can supplement a central subsidy by other means if a private school is successful in providing a field of study required by the labour market.

In general, private schools collect fees, the level of which depends on the complexity of the field of study, the technical equipment of schools and the economic situation of individual regions (e.g. there is a difference between fees in Prague and in the country).


Legislation and Bibliography:

Education Act

Act on Providing Subsidies to Private Schools, Pre-school and School Establishments



Denominational Schools

Denominational schools and school facilities are funded directly by the Ministry of Education, Youth and Sports by the same per capita amounts as private schools, thus the subsidy does not cover resources for maintenance of the property in possession of the founder. Compared to private schools, some denominational schools and school facilities receive an increased part of the per capita amount for operational expenditures. The Ministry of Education breaks down the funds for individual schools directly and transfers them quarterly to schools (without going through regions).

Denominational schools can also charge fees, but usually they do not (except for tertiary professional schools (vyšší odborné školy) see section Private Schools in the part Higher Education Funding.


Legislation and Bibliography:

Education Act