1) Staff expenditures of schools and school administration including imputed social contributions for teachers with civil servant status as well as aid expenditures, current material expenditures and capital expenditures. As of 2011, the calculations are based on the revised methodology of the Regional Accounts (Volkswirtschaftliche Gesamtrechnungen) that take into account the imputed social contributions for pensions of teachers with civil servant status. All results rounded after calculations.
2) Berlin and Brandenburg without 5th and 6th grade.
3) Part-time lessons.

- = no figures or magnitude zero.
m = data not available.

Last update: January 2021

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