The origin of the education budget
In 1989, education in Belgium was handed over to the Communities. Ever since then, education has been financed by the Flemish-speaking, French-speaking and German-speaking Communities. To this end they receive contributions from the federal state, based upon the number of pupils aged 6 to 17, who are registered as regular pupils in primary and secondary education in an educational institution organised or supported by the Flemish or the French Community of Belgium. The Lambermont agreement (2001) reviewed the special financing law of 16 February 1989 and provided, among other things, more financial resources (in part from VAT revenues and in part from personal income tax). In addition, the Flemish Government also has other forms of revenue, such as regional taxes and their own income of which a certain part is allocated to education.
The funding of education in the German-speaking Community is governed by a separate law and, given the small size of this educational sector, the specific requirements established in 1990 are taken into account.
To calculate the total cost, in addition to the addition to the educational expenditure of the federal and community governments, account must also be teaken of the (limited) funding provided by provinces and municipalities in subsidised public education and by church authorities and private individuals in subsidised independent education.
http://fin.vlaanderen.be/nlapps/docs/default.asp?fid=46
Source: Flemish education in imags 2010-2011
Education budget per expenditure category, in thousands of euros (2009-2011)
Depending on its number of pupils/students, each school receives a teaching periods package (elementary and special education), or a number of teaching periods (secondary education). This can be used and distributed as needed between the levels, branches of education, courses of study, and so on. All staff who are appointed on the basis of this teaching periods package or number of teaching periods and who satisfy the legal requirements receive a salary from the Flemish Community. The educational network has no influence over the size of the salary.