Educational finances: documentation of statistics
The documentation of the statistics describes how the statistics were compiled and what methods were used in the compilation. The data help interpret the figures of the statistics and evaluate their reliability and comparability. The quality report is based on the EU's SIMS model. The documentation also contains change releases describing changes in the statistics and possible specifying methodological descriptions.
If you are looking for statistical figures for these statistics, go to the statistics page: Educational finances
Quality report
Data description (SIMS 3.1)
The statistics on educational finances describe finance and cost data of the entire education system. Cost data are also compiled according to international classifications and concepts. The data are collected from different sources and published once a year.
Sector coverage (SIMS 3.3)
Most of the cost data are obtained from administrative registers. The data represent total data. The statistical population is composed of the cost data of education provided in the school system in Finland. The data do not contain data based on personal data.
Statistical unit (SIMS 3.5)
The expenditure of the sectors of education (uses of education expenditure)
Statistical population (SIMS 3.6)
The statistics’ statistical population is composed of the expenditure of different education sectors in Finland.
Most of the data are obtained from administrative registers. Starting from year 2021 pre-primary and comprehensive school education, upper secondary general school education and vocational school education data are based on the Financial information service for municipalities and wellbeing service counties and on data collected and produced by the Finnish National Agency for Education. Prior 2021, with regard to the educational institutions within the state contribution education system, the data are based on those collected by the Finnish National Agency for Education, and with regard to municipal pre-primary and comprehensive school and upper secondary general education, on those collected by Statistics Finland separately in connection with the data collection for statistics on local government finances for the state contribution education system. The data on universities derive from data collected by the Ministry of Education and Culture, the central bookkeeping of the state and the budget proposal, as well as the data on the research expenditure of universities collected by Statistics Finland for the statistics on research and development. The data on state study aid are derived from the Social Insurance Institution’s statistics on student benefits. The calculation of expenditure per student is based on Statistics Finland's data on the numbers of students.
Reference area (SIMS 3.7)
The reference area for the statistics is the whole country of Finland.
Time coverage (SIMS 3.8)
The statistics include data from 2000 onwards.
Base period (SIMS 3.9)
The base year for the index describing the change in education expenditure is 2015.
Unit of measure (SIMS 4)
EUR, EUR million, change %, relative to GDP %.
Reference period (SIMS 5)
The reference period of the statistics is a calendar year.
Concepts and definitions (SIMS 3.4)
Consumption expenditure of educational institutions
Consumption expenditure of educational institutions is comprised of the consumption expenditure of comprehensive education, upper secondary general education, vocational education, university of applied sciences education, and university education and research. In respect of educational institutions within the state contribution system, consumption expenditure comprises gross operating expenditure and so-called minor projects as reported in their book-keeping in accordance with legislation on the state contribution system. In vocational education and university of applied sciences education prior 2015 consumption expenditure excludes minor projects. The share of minor projects of the consumption expenditure of vocational education and university of applied sciences education prior 2015 has been partly estimated in time series data. Investment expenditure is not included in consumption expenditure. Consumption expenditure per student has been obtained by dividing the expenditure for an accounting year for each sector of education by the annual mean of number of students during the autumn term. In 1995-2001, calculatory amounts of employer's pension contributions for the teaching personnel of municipalities have been added to the consumption expenditure of comprehensive schools and upper secondary general schools. Expenditure of comprehensive schools, comprehensive school level special schools and teacher training schools, and other schools comparable to comprehensive schools has been counted as consumption expenditure of comprehensive education. Expenditure of hospital, disabled and state approved schools is included in the figures. Capital costs on internal rents are not included in the expenditure. Since 1999, the expenditure has also included comprehensive school level education provided by folk high schools. Before August 2000, expenditure of preprimary education provided by comprehensive schools is included the expenditure of comprehensive school education. Subject pupils in comprehensive school education are not included in the number of students in calculations of expenditure per pupil for the annual and time series data in the data publications since 2020. In the data published in earlier years subject pupils were included in the number of students in calculations of expenditure per pupil. The expenditure of municipalities and joint municipal authorities for comprehensive school education does not include value added tax of the repayment system except for minor projects. Expenditure of upper secondary general school education includes the expenditure of upper secondary general schools, teacher training schools and other educational institutions providing upper secondary general education. Since 1999, the expenditure has also included upper secondary general education provided by folk high schools. Capital costs on internal rents are not included in the expenditure. Subject pupils in upper secondary general school education are not included in the number of students in calculations of expenditure per pupil for the annual and time series data in the data publications since 2020. In the data published in earlier years subject pupils were included in the number of students in calculations of expenditure per pupil. Expenditure of vocational education includes the expenditure of initial vocational education leading to a qualification of vocational education institutions, including music schools and colleges, sports education centres, folk high schools and adult education centres and government transfer financed curriculum-based further vocational education. In time series data, the expenditure of initial vocational education of folk high schools and adult education centres is included in the expenditure of vocational education since 1999. The expenditure of specialised vocational education institutions is included in the figures for vocational education. Government transfer financed curriculum-based further vocational education is included from 2001 onwards. Government transfer financed curriculum-based further vocational education is included in the data publications since 2015 in the annual and time series data. The expenditure of apprenticeship training is included in the expenditure of vocational education. The expenditure of apprenticeship training includes expenditure of vocational basic and further education organised as apprenticeship training, inclusive of expenditure of the apprenticeship training subsidised by the European Social Fund (ESF). Apprenticeship training is included in vocational education in the data publications since 2018 in the annual and time series data. The data do not include the expenditure of supplementary training purchased by regional councils and charged service activities. The expenditure of university of applied sciences and vocational educational institutions on the Åland Islands and in the military field is not included in the expenditure of vocational education. University of applied sciences education includes the expenditure of university of applied sciences. The expenditure of university of applied sciences education on the Åland Islands is not included in the figures. Due to changes caused by the amended Universities of Applied Sciences Act and data collection changes, the data from 2015 onwards are not fully comparable with those on earlier years. The data prior 2015 are based on the data reported in accordance with legislation on the state contribution system. As of 2015, the data are based on the data collected by the Ministry of Education and Culture. The expenditure of Police University College is included in the university of applied sciences expenditure from 2015 onwards. Prior 2015 the expenditure of Police University College is partly included in the expenditure of vocational education. New students registered as absent are not included in the numbers of students used for calculating expenditure per students for university of applied sciences education. University education and research comprises the expenditure of universities. Consumption expenditure refers to budget funded operating expenditure as entered in the financial statements of the state, inclusive of expenditure arising from the construction and acquisition of buildings. Additionally, the consumption expenditure of university education and research includes external research funding of universities. The expenditure of universities includes the rents of Senate Properties from 1995 onwards (for only part of the financial year 1995). Due to changes caused by the amended Universities Act, the data on 2010 are not fully comparable with those on earlier years. The figures for 2010 exclude transferable appropriations for universities' operating expenditure and for universities' joint expenditure. As of 2010, the data include expenditure under budget sub-item 29.40.50 for the running of government-funded universities. The figures exclude the expenditure of teacher training schools and the National Library, as well as VAT compensations to universities.
Consumption expenditure of the educational school system
The consumption expenditure of the educational school system comprises consumption expenditure of educational institutions (see separate definition), as well as consumption expenditure of pre-primary education, apprenticeship training, other education and student financial aid. In respect of educational institutions within the state contribution system, consumption expenditure comprises gross operating expenditure and so-called minor projects as reported in their book-keeping in accordance with legislation on the state contribution system. In vocational education and university of applied sciences education prior 2015 consumption expenditure excludes minor projects. The share of minor projects of the consumption expenditure of vocational education and university of applied sciences education prior 2015 has been partly estimated in time series data. Investment expenditure is not included in consumption expenditure. Consumption expenditure per student has been obtained by dividing the expenditure for an accounting year for each sector of education by the annual mean of number of students during the autumn term. From August 2000 onwards, expenditure of pre-primary education includes free pre-primary education provided in day care centres and comprehensive schools for 6-year-old children. Expenditure of hospital schools and disabled education are included in the figures. From August 2004 onwards, costs of school transport are included in the expenditure of pre-primary education. The expenditure of municipalities and joint municipal authorities for pre-primary education does not include value added tax of the repayment system except for minor projects. The expenditure of apprenticeship training includes expenditure of vocational basic and further education organised as apprenticeship training, inclusive of expenditure of the apprenticeship training subsidised by the European Social Fund (ESF). The consumption expenditure of other education comprises the expenditure of adult education centres, folk high schools, summer universities, basic education in the arts and sports education centres on education other than that leading to a qualification. From 1999, the expenditure of folk high schools and adult education centres on education leading to a qualification has been included in the figures for comprehensive school education, upper secondary general school education, vocational education and university of applied sciences education. The expenditure of vocational adult education centres and study circle centres is not included in the figures for the group of other education. Administrative expenditure was included in consumption expenditure of the educational school system until the publication of the 2014 data but since the publication of the 2015 data administrative expenditure is not included in the annual or time series data. Administrative expenditure comprised the operating expenditure of the administration of the Ministry of Education, the Board of Education and the educational and cultural services of municipalities and joint municipal boards. Educational institutions' own administrative expenditure is included in their operating expenditure. Student financial aid is comprised of study grant, housing supplement, study grant for mature students, interest subsidy and interest allowance for student loans, meal subsidies and school transportation subsidy.
Education
An organised activity, the aim of which is to produce competence based on teaching. Comment: Education can be divided into education and training leading to a qualification or degree and non-qualification studies.
Educational institution
An educational institution refers to an administrative unit with a principal or other head, which has teachers and other personnel in its service (role of employers), and which is liable to keep books and compile other documentation, in which students are registered, whose activities are regulated by a legal act or decree, which follows a national curriculum, and which is financed and controlled by a public authority. An educational institution does not refer to a school building or facility. A new educational institution is established, an educational institution is abolished or merged with another educational institution at the decision of the organiser of education (maintainer of the educational institution) or a public authority. Statistics Finland has assigned an individualised educational institution ID to each educational institution. Educational institutions are classified according to a classification of types of educational institutions.
Educational system
Early childhood education and care, pre-primary education, general comprehensive education of nine years, liberal adult education and post-comprehensive education, which includes vocational education, general upper secondary education and tertiary education provided by universities of applied sciences and universities.
Level of education
Category into which programmes leading to a qualification or degree are divided on the basis of the requirement level. Comment: Selection to education on a particular level of education often requires completion of a lower level of education. The level of education is measured on the basis of both the overall duration or target time of the education and the requirement level. Levels of education: early childhood education and care and pre-primary education (duration varies), primary education (6 years), lower secondary education (3 years, in total 9 years from the beginning of comprehensive education), upper secondary education (3 years, in total 12 years from the beginning of comprehensive education), post-secondary non-tertiary education (1-2 years, in total 13-14 years from the beginning of comprehensive education), lowest tertiary education (2-3 years, in total 14-15 years from the beginning of comprehensive education), bachelor's or equivalent level (3-4 years, in total 15-16 years from the beginning of comprehensive education), master's or equivalent level (5-6 years, in total 17-18 years from the beginning of comprehensive education) and second stage of tertiary education (2-4 years, in total 19-22 years from the beginning of comprehensive education). The level of education indicator cannot be calculated directly on the basis of the duration presented in this concept.
University education
Tertiary education provided by universities. Comment: The objective of the education is a bachelor’s or master’s degree or a scientific postgraduate degree, which are licentiate's and doctoral degrees. Education not leading to a qualification or degree can also be completed.
Vocational education and training
Education and training completed after the comprehensive education syllabus, aimed at producing vocational competence. Comment: Initial, further and specialist vocational qualifications can be obtained in vocational education and training. In addition to completing a qualification, parts of a qualification can also be completed in vocational education and training.
Institutional mandate (SIMS 6)
The compilation of statistics is guided by the Statistics Act. The Statistics Act contains provisions on collection of data, processing of data and the obligation to provide data. Besides the Statistics Act, the General Data Protection Regulation, the Data Protection Act and the Act on the Openness of Government Activities are applied to processing of data when producing statistics.
Statistics Finland compiles statistics in line with the EU’s regulations applicable to statistics, which steer the statistical agencies of all EU Member States.
Further information: Statistical legislation
Legal acts and other agreements (SIMS 6.1)
The compilation of statistics is guided by the Statistics Act. The Statistics Act contains provisions on collection of data, processing of data and the obligation to provide data. Besides the Statistics Act, the Data Protection Act and the Act on the Openness of Government Activities are applied to processing of data when producing statistics.
Statistics Finland compiles statistics in line with the EU’s regulations applicable to statistics, which steer the statistical agencies of all EU Member States.
Further information: Statistical legislation
The data of the statistics are used in the reporting of data to Eurostat as required by Commission Regulation (EU) No 912/2013 implementing Regulation (EC) No 452/2008 of the European Parliament and of the Council concerning the production and development of statistics on education and lifelong learning, as regards statistics on education and training systems.
Data sharing (SIMS 6.2)
Data of the statistics are reported to UNESCO, the OECD and Eurostat in the UOE education statistics data collection and in the related separate surveys.
Source data (SIMS 18.1)
Most of the data are obtained from administrative registers. Starting from year 2021 pre-primary and comprehensive school education, upper secondary general school education and vocational school education data are based on the Financial information service for municipalities and wellbeing service counties and on data collected and produced by the Finnish National Agency for Education. Prior 2021, with regard to the educational institutions within the state contribution education system, the data are based on those collected by the Finnish National Agency for Education, and with regard to municipal pre-primary and comprehensive school and upper secondary general education, on those collected by Statistics Finland separately in connection with the data collection for statistics on local government finances for the state contribution education system. The data on universities derive from data collected by the Ministry of Education and Culture, the central bookkeeping of the state and the budget proposal, as well as the data on the research expenditure of universities collected by Statistics Finland for the statistics on research and development. The data on state study aid are derived from the Social Insurance Institution’s statistics on student benefits. The calculation of expenditure per student is based on Statistics Finland's data on the numbers of students.
Frequency of data collection (SIMS 18.2)
The data are collected annually.
Data collection (SIMS 18.3)
The data represent total data.
Data validation (SIMS 18.4)
The quality of the data on which the statistics are based is ensured during their processing by comparing them to previous corresponding statistics and other data sources.
Data compilation (SIMS 18.5)
Data from several sources are combined so that the total expenditure of the education system can be determined.
Overall accuracy (SIMS 13.1)
The statistics do not contain significant sources of error. The quality of the data is based on the quality of the data sources.
Quality assurance (SIMS 11.1)
Quality management requires comprehensive guidance of activities. The European Statistics Code of Practice forms the basis for the common quality system of the European Statistical System.
The Code of Practice is based on 16 principles that concern statistical authorities' independence, accountability and the quality of the processes and data to be published.
The principles are in line with the Fundamental Principles of Official Statistics approved by the United Nations Statistics Commission and are supplementary to them. The quality criteria of Official Statistics of Finland are compatible with the European Statistics Code of Practice.
Further information: European Statistics Code of Practice | Statistics Finland and Recommendations of the Advisory Board of Official Statistics of Finland | Statistics Finland
Quality assessment (SIMS 11.2)
The quality of the statistics on educational finances is assessed in several stages of the statistical process.
Data revision - policy (SIMS 17.1)
Revisions – i.e. improvements in the accuracy of statistical data already published – are a normal feature of statistical production and result in improved quality of statistics. The principle is that statistical data are based on the best available data and information concerning the statistical phenomenon. On the other hand, the revisions are communicated as transparently as possible in advance. Advance communication ensures that the users can prepare for the data revisions.
The reason why data in statistical releases become revised is often caused by the data becoming supplemented. Then the new, revised statistical figure is based on a wider information basis and describes the phenomenon more accurately than before.
Revisions of statistical data may also be caused by the calculation method used, such as annual benchmarking or updating of weight structures. Changes of base years and used classifications may also cause revisions to data.
Timeliness (SIMS 14.1)
The data are published a little more than a year after the end of the statistical reference year (approximately 16 months after the reference period).
Punctuality (SIMS 14.2)
There are no delays between the release calendar and the actual release date.
Comparability - geographical (SIMS 15.1)
The statistics describe the situation in the whole country.
Comparability - over time (SIMS 15.2)
The time series is comparable since 2000. Current expenditure in real terms was converted to correspond to the price level of 2024 by means of the price index of public expenditure on local government finances for education and cultural activity. Changes occurring in the educational system, the compiling of the statistics and the classifications used have some impact on the comparability of different years. The data starting from 2017 on student financial aid are not fully comparable with those for earlier years due to the change in housing supplement included in student financial aid.
Coherence – cross domain (SIMS 15.3)
The data on the expenditure of education sectors may differ in different sets of statistics (such as national accounts) due to different statistical concepts and definitions. The data on the costs of education published by the Finnish National Agency for Education differ from the data published by Statistics Finland due to the different coverage of the data and differences in statistical practices.
Coherence - internal (SIMS 15.4)
The concept of expenditure can differ to some degree from one sector of education to the next due to differences in the concepts of the basic data.
Release calendar (SIMS 8.1)
Statistics Finland publishes new statistical data at 8 am on weekdays in its web service. The release times of statistics are given in advance in the release calendar available in the web service. The data become public after they have been updated in the web service.
Further information: Publication principles for statistics at Statistics Finland
Release calendar access (SIMS 8.2)
Statistics Finland's release calendar Future publications
Future publications of the statistics can be found on the page of the statistics at: Future publications of the statistics
User access (SIMS 8.3)
The data are released to all users at the same time. Statistical data may be processed at Statistics Finland and information on them may be given before release only by persons involved in the production of the statistics concerned or who need the data of the statistics concerned in their own work before the data are published.
Further information: Publication principles for statistics
Unless otherwise specifically stated in connection with the product, data or service concerned, Statistics Finland is the producer and copyright owner of the data. The terms of use for statistical data.
Frequency of dissemination (SIMS 9)
The data are published annually.
News release (SIMS 10.1)
The release is published annually on the home page of the statistics.
Online database (SIMS 10.3)
The database tables of the statistics can be found in the StatFin database.
Confidentiality - policy (SIMS 7.1)
The data protection of data collected for statistical purposes is guaranteed. The compilation of statistics is guided by the Statistics Act. Alongside the Statistics Act, the EU’s General Data Protection Regulation and the Finnish Data Protection Act are applied to the processing of personal data. Provisions on the confidentiality of data collected for statistical purposes are laid down in the Act on the Openness of Government Activities.
The data are processed only by persons who need the data in their work. The use of data is restricted by usage rights. All persons employed by Statistics Finland have signed a pledge of secrecy, where they have obliged to keep secret the data prescribed as confidential by virtue of the Statistics Act or the Act on the Openness of Government Activities.
Further information: Data protection | Statistics Finland (stat.fi)
Confidentiality - data treatment (SIMS 7.2)
The statistics do not contain data based on personal data. The statistics contain only data pertaining to the whole country.