Funding

Facilities providing care for children up to 3 years of age (nurseries) are not a part of the school system and are not funded from the state budget. 

Sources of funding of public kindergartens, public primary and secondary schools and public school facilities are

• the state budget, in particular, budget of the Ministry of Education, Science, Research and Sport of the Slovak Republic, and the Ministry of Interior of the Slovak Republic,
• budgets of municipalities and higher territorial units,
• other physical and legal persons renting space and school equipment, 
• profit from business activities,
• contributions from pupils/parents for partial payment of costs of education at kindergartens, school children clubs and leisure time centres,
• contributions from pupils/parents for partial payment of the costs associated with education, stay, accommodation and boarding at school dormitories, special educational facilities and facilities of  school catering,
• contributions from employers and employer associations
• contributions and gifts.

Resources from public budgets allocated for funding of education at public and non-state (church and private) schools. 

The financial resources for education from the state budget have been allocated:

a) from the budget chapter of the Ministry of Education, Science, Research and Sport of  the Slovak Republic:

• to the schools, in which the education is considered as systematic training for a profession in the founder competence of higher territorial units

b) from the budget Chapter of the Ministry of the Interior of the Slovak Republic

• to the schools, in which the education is considered as systematic vocational training in the founding competence of the municipality,  church founder, private founder and district office in the seat of the region,
• to the kindergartens for children with special education needs in the founder competence of the district office in the seat of the region,
• to the school facilities  in the founder competence of the district office in the seat of the region.

From own taxes of municipalities and higher territorial unit are funding:

• kindergartens, basic schools of art, language schools and school facilities in the founder competence of the municipalities and higher territorial units
• kindergartens, basic schools of art, language schools and school facilities in the founder competence of church and private founders 

State budget resources for expenses associated with the operation of schools and school facilities are allocated to each founder by the Ministry of Education. The amount allocated to a founder for a calendar year will be defined as the number of pupils in schools in the founder competence according to the situation on 15th September of the previous year multiplied by the amount corresponding to costs per pupil. The amount per pupil is determined by the Ministry of Education and published on the website of the Ministry every year. Funding will be provided to the founder by the Ministry of Interior of the Slovak Republic through district offices in the seat of the region.

Normative fundingFunding of primary and secondary schools from the state budget (from budgets of the Ministry of Interior and Ministry of Education) is based on the normative principle. 

The normative contribution is determined by the number of pupils and the normative volume of financial resources per 1 pupil for the current calendar year. The normative is taken to mean the sum of the wages normative and the operations normative. 

The wages normative reflects standardised annual costs of wages and salaries, insurance and mandatory contributions of the employer of employees (personal costs) ensuring education process and the operations of the school falling to one pupil. It is determined, depending on the kind of school, the type of school, salary grade of pedagogical employees, demands involved in a study or vocational field, the form of study and the language of instruction. For primary schools, account is taken of the size of the school as well. 

The operations normative reflects standardised annual costs of the education process and the operations of the school, excluding personal costs, falling to one pupil. 

The current normative amount which guarantees the basic standard is defined in the Act on the state budget for the respective calendar year.

Non-normative financial resources Non-normative financial resources from the state budget are designed for funding various activities in pre-school and school education: 

• funding of personnel costs of teacher’s assistants for pupils with health disabilities,
• transportation allowance,
• allowance for school in nature,
• allowance for textbooks,
• allowance for interest-based education,
• funding of extraordinary results of pupils, 
• funding of emergency situations,
• funding of development projects,
• funding of costs for socially disadvantaged pupils. 

Subsidies for the abovementioned activities are provided to higher education institutions upon founder’s request.

Funding of early childhood education and care

Funding of public kindergartens (ISCED 0.2), special kindergartens, church and private kindergartens is provided from the income of the territorial self-government. 

A municipality receives funding for kindergartens in its founder competence from the share on the income tax of physical persons. Shares on taxes constitute municipality’s own income and the municipality can decide how to use it. 

Kindergartens for children with special educational needs in the founding competence of the district office in the seat of the county are partially funded from the budget of the Ministry of Interior of the Slovak Republic.

Funding of single structure education

Funding of primary schools (ISCED 1 and 2) comes from multiple sources. Primary schools are funded from the state budget from the resources of the Ministry of Interior and school facilities (school children clubs, school canteens, youth boarding houses, basic schools of art, leisure time centres) are funded from self-governments’ own revenue. The substantial part of a self-government’s own revenue consists of the share on income tax of physical persons distributed to municipalities and higher territorial units through tax authorities.

The overall amount of funding earmarked for financing the needs of primary education from public budgets is determined by a strictly normative method, primarily according to schools performance (number of pupils) and the normative amount (unit costs of pedagogic activity and provision for operations in the relevant type of school). More details on the normative contribution can be found in the part Normative funding.

Funding of upper secondary education

The core of upper secondary school funding (ISCED 3) is constituted of the state budget, and higher territorial units’ budgets (self-governing regions), from which operating costs are covered. 

In addition, upper secondary schools’ income is constituted of additional sources (e.g. school’s own business activity, resources from businesses (e.g. gifts) etc.), which, coupled with the possibilities of regions, can provide a higher standard of education. 

Financial autonomy and control

Founders will provide funding from public resources for the operation of public schools or school facilities in their founder competence. These funds are earmarked and school and school facility headteachers can decide on their use only within the budget set out by the founder.

A founder of a school or school facility performs financial control of the management of public resources allocated from the state budget, management of material assets and property under the founder’s administration, and monitors their efficient and purposeful use.

Schools and school facilities which are legal entities create a management report for the previous calendar year and submit it to the founder. District offices in the seat of the county will submit a cumulative report on management for founders in the territorial scope of the appropriate district office in the seat of the county. The ministry will publish the content and form of the cumulative management report for the previous calendar year on its website by 31st January.

Fees within public education

Child’s legal guardian contributes towards a partial payment of kindergarten’s expenses. The kindergarten fee per child in kindergartens founded by the municipality will be determined by the founder in a generally binding regulation.

The kindergarten fee does not need to be paid: 

1. If the child is one year before starting the compulsory school attendance,
2. If the child’s legal guardian supplies a document  to the kindergarten headteacher proving that he or she is in receipt of the benefit in material hardship and allowances to the benefit in material hardship,
3. If the child has been placed to the facility based on a decision of the court.

In addition to the kindergarten fees, child’s legal guardians pay the expenses for food, group activities, trips, swimming course or other activities the child participates in.

Education in primary and secondary schools is free of charge. In other than public schools education may be provided for a charge. Pupils’ guardian share in partial defrayal of costs associated with material catering (canteen meals, accommodation in student dormitories, or other school services delivered upon parental request).

Financial support for learners' families

The family allowance is a state social benefit by which the state contributes to a parent or other qualifying person to the upbringing and support of a dependent child. Only one person can receive the allowance for each child, even if there are more persons entitled to it.

A parent may claim family allowances from the state until the child completes compulsory school attendance, but not longer than until the child turns 25 years old. The condition for older children is that:

• they are studying full-time at upper secondary school or higher education institution, 
• they are not able to study full-time or work due to illness or injury.

The family allowance amount per child in 2020 is 24,95 €.

Child’s legal guardian can claim tax bonus for each dependent child sharing a household with him or her. Tax bonus can be claimed from the child’s birth until the month in which the child reaches the age of 25 (provided the child is training for a profession studying full-time at upper secondary school or higher education institution).

Monthly tax bonus amount in 2020 is

•     per child up to six years of age 45,44 €,
•     pre child over six years of age 22,72 €.

Financial support for families of pupils with special education needs

Financial support for families with children with special education needs is provided indirectly in the Slovak Republic.

The founder of a primary or secondary school for pupils with special education needs can be allocated an allowance from the state budget for improvement of the education conditions of socially disadvantaged pupils.

Upon the founder’s approval, primary schools can set up specialised classes for pupils in need of compensation or development programme and for pupils previously educated at a school with an educational programme for pupils with disabilities. Schools provide individual education programmes to pupils who have been exempted from attending school and who are cared for at home.

Financial support for learners

Children’s legal guardians who prove that they are in receipt of the benefit in material hardship can have the contribution towards a part of costs in the following facilities reduced or remitted:

• kindergarten,
• school children club,
• leisure time centre,
• school dormitory,
• school canteen.

Upper secondary school pupils can be granted two types of scholarship: 

• need-based scholarship for socially disadvantaged pupils,
• merit-based scholarship for upper secondary vocational school pupils.

A pupil is entitled to need-based scholarship if:

• the pupil’s parents receive benefits in material hardship,
• the average monthly income of the pupil’s parents for the previous calendar year does not exceed the minimum subsistence amount.

The scholarship will not be granted to a pupil who is conditionally expelled from a school or has achieved average grade worse than 3.5. The headteacher can suspend pupil’s scholarship if the pupil commits an exceptionally severe violation of the school order of conduct or has significantly bad grades and attendance. 

The monthly amount of neeed-based scholarship in 2020/2021 is: 

• 25% of the minimum subsistence amount for a dependent child in case of a pupil with the average grade between  2.5 and 3.5 included – 24.52 €, 
• 35% of the minimum subsistence amount for a dependent child in case of a pupil with the average grade between 2.0 and 2.5 – 34.33 €,
• 50 % of the minimum subsistence amount  for a dependent child in case of  a pupil with an average grade 2.0 and better – 49.04 €.

Merit-based scholarship is designed for upper secondary school pupils who are training for a profession in a study field or study programme listed in the list of fields of study where the number of graduates does not meet labour market needs (SK). The merit-based scholarship is provided from the state budget.

Merit-based scholarship in 2020/2021 is provided to pupils on a monthly basis over the school year in the amount of

• 65 % of the minimum subsistence amount with the average pupil’s grade up to 1.8 included, 
• 45 % of the minimum subsistence amount with the average pupil’s grade between 1.8 and 2.4 included,
• 25 % of the minimum subsistence amount with the average pupil’s grade between 2.4 and 3.0 included. 

In the school year 2020/2021, the amount of the subsistence minimum is 98.08 €.

Source: Slovak Centre of Scientific and Technical Information (Centrum vedecko-technických informácií SR), 2020. Scholarschips in 2020/2021 (Štipendiá v školskom roku 2020/2021). Bratislava: Slovak Centre of Scientific and Technical Information (last accessed 25/08/2020).

Private education

Non-state (private and church) schools and school facilities are also a part of the network of schools and school facilities. In addition to funding from the state budget, private and church schools and school facilities are also funded from the profit from business activities, contributions from founders, contributions, and gifts as well as other sources. 

Non-state kindergartens, language schools, and basic school of art, and school facilities founded by a church recognised by the state, religious society, or other legal or physical person are funded from the proceeds of the income tax of physical persons which municipalities and higher territorial units receive.

The state provides funding of private and church primary and upper secondary schools from the state budget just as it does with public schools. 

The municipality and higher territorial units are obliged to provide private and church schools and school facilities with at least 88% of the amount allocated for salaries and operation of facilities in their founder competence.

Private and church schools can be allocated funds from the state budget for capital expenditure only for the purpose of acquiring movable property. Funding is not allocated for renovation of school premises and modernisation of school equipment. On the other hand, private and church schools, basis schools of art and school facilities can be given state’s movable and immovable property based on a lease contract pursuant to a special regulation.

Legislative references

National Council of the Slovak Republic, 2008. Act No. 245/2008 on education and training (Education Act) and on the change and supplement to some acts as amended by subsequent provisions (Zákon č. 245/2008 Z.z. o výchove a vzdelávaní (školský zákon) a o zmene a doplnení niektorých zákonov) (last accessed 10/01/2020).

National Council of the Slovak Republic, 2004. Act No. 523/2004 on budget rules of public administration and on the change and supplement to some acts as amended by subsequent provisions (Zákon č. 523/2004 Z.z. o rozpočtových pravidlách verejnej správy o zmene a doplnení niektorých zákonov) (last accessed 10/01/2020).

National Council of the Slovak Republic, 2003. Act No. 553/2003 on remuneration of some employees at the work performance in public interest and on the change and supplement to some acts as amended by subsequent provision (Zákon č. 553/2003 Z.z. o odmeňovaní niektorých zamestnancov pri výkone práce vo verejnom záujme a o zmene a doplnení niektorých zákonov v znení neskorších predpisov) (last accessed 10/01/2020).

National Council of the Slovak Republic, 2004. Act No. 564/2004 on budget determination of tax revenue from incomes of the territorial administration as amended by subsequent provision (Zákon č. 564/2004 Z.z. o rozpočtovom určení výnosu dane z príjmov územnej samospráve) (last accessed 31/05/2019).

National Council of the Slovak Republic, 2003. Act No. 595/2003 on income tax (Zákon č. 595/2003 Z.z. o dani z príjmov) (last accessed 10/01/2020).

National Council of the Slovak Republic, 2003. Act No. 596/2003 on state administration in education and school self-government and on change and supplements of some acts as amended by subsequent provisions (Zákon č. 596/2003 Z.z. o štátnej správe v školstve a školskej samospráve a o zmene a doplnení niektorých zákonov) (last accessed 10/01/2020).

National Council of the Slovak Republic, 2003. Act No. 597/2003 on financing primary schools, secondary schools and school facilities as amended by subsequent provision (Zákon č. 597/2003 Z.z. o financovaní základných škôl, stredných škôl a školských zariadení  v znení neskorších predpisov) (last accessed 10/01/2020).

National Council of the Slovak Republic, 2003. Act No. 600/2003 on child allowances and on the change and supplement to the Act No. 461/2003 on social insurance as amended by subsequent provisions (Zákon č. 600/2003 Z.z.o prídavku na dieťa a o zmene a doplnení zákona č. 461/2003 Z.z. o sociálnom poistení zákony v znení neskorších predpisov ) (last accessed 28/10/2019).

National Council of the Slovak Republic, 2015. Act No. 61/2015 on vocational education and training as amended by subsequent provisions (Zákon č. 61/2015 Z.z. o odbornom vzdelávaní a príprave a o zmene a doplnení niektorých zákonov) (last accessed 31/05/2019).

Government of the Slovak Republic, 2008. Regulation of Government No. 630/2008 whereby the details of breakdown of finances from the national budget are set down for schools and school facilities as amended by subsequent provisions (Nariadenie vlády č. 630/2008, ktorým sa ustanovujú podrobnosti rozpisu finančných prostriedkov zo štátneho rozpočtu na školy a školské zariadenia) (last accessed 28/10/2019).