Education at a Glance 2026

Chapter C4. How is upper secondary education financed?

Highlights

• Governments spend USD 13 174 per student on upper secondary education on average across OECD countries (USD 12 421 in general programmes and USD 13 901 in vocational programmes). This is equivalent, on average, to 19% of GDP per capita for general programmes and 22% of GDP per capita for vocational programmes.

• Staff compensation, comprising not only salaries for teaching and non-teaching staff, but other types of compensation including pension schemes and health insurance, is the largest component of expenditure on educational institutions. OECD countries spend, on average, USD 10 212 per student in public upper secondary institutions on staff compensation, representing over half of total expenditure from all sources per student at this level (USD 14 847).

• Expenditure per student on staff compensation at upper secondary level increased on average across OECD countries from USD 8 432 in 2015 to USD 9 105 in 2023 (accounting for inflation and cross-country differences in purchasing power). This represented an increase in two-thirds of OECD countries and a decrease the remaining one-third, with changes driven by changing enrolment patterns in many cases – declining enrolment tends to lead to higher expenditure per student on staff compensation, as staffing arrangements take time to adjust to changing student numbers.

Figure C4.1. Government expenditure per full-time equivalent student on upper secondary educational institutions, by programme orientation (2023)

Direct expenditure on educational institutions, in equivalent USD converted using PPPs for GDP

1. Data include or exclude some categories, please refer to the source table for more information.

2. Year of reference 2022.

For data, see Table C4.1. The data for this figure can be accessed via https://stat.link/83o9jl.

Context

Upper secondary education is the stage where many countries start diversifying provision, allowing students to choose between different programmes or be guided to specific options. The diversity of provision means that the associated costs and funding arrangements will also vary not only between countries but also within countries depending on the type of programme.

General upper secondary programmes play a key role in preparing young people for further studies, often at tertiary level, and to a lesser extent for entry into the labour market. Within general programmes, students often have the option to study specific areas in more depth. In addition, most OECD countries have one or more vocational tracks at this level. The costs of delivering these programmes will vary, depending on their duration and forms of delivery (e.g. ranging from fully school-based programmes with practical training in school workshops to apprenticeships where young people spend most of their time in a workplace). In a few OECD countries there is no distinct vocational track in initial upper secondary education or it is very small (e.g. in Canada except for the province of Québec, New Zealand and the United States). In these countries post-secondary non-tertiary and short-cycle tertiary programmes play a key role in preparing young people for the labour market.

This chapter looks at funding arrangements that underpin upper secondary education, focusing mostly on differences between general and vocational programmes. Tables in this chapter also cover post-secondary programmes, but in less detail, given the relatively small size of this level of education on average across OECD countries.

Other findings

• In most countries, government expenditure per student in vocational upper secondary education (USD 13 901 on average across OECD countries) exceeds that in general programmes (USD 12 421).

• Some countries have seen differences between general and vocational programmes in the way expenditure per student on staff compensation has evolved: in 4 out of 20 OECD countries with data available, expenditure increased for one type of programme but decreased for the other. This appears to be largely driven by differences in enrolment patterns, where declining vocational enrolment is combined with rising general.

• Despite increases on average overall, one-third of OECD countries saw expenditure on staff compensation per student decline between 2015 and 2023.

Analysis

Government expenditure on upper secondary education

Expenditure per student

Figure C4.1 shows government expenditure per student in upper secondary education for general and vocational programmes. On average, OECD governments spend USD 12 421 per student in upper secondary general programmes and USD 13 901 per student in vocational ones. This figure refers to expenditure after public-private transfers, meaning that government subsidies to the private sector (for example to companies that provide apprenticeships) are not reported under government expenditure here, as they are considered direct expenditure from private sources.

In most countries, government spending per student in vocational programmes exceeds that in general programmes even without taking into account public-private transfers, which are common in vocational programmes in some countries. Higher costs in vocational programmes might be driven by a number of factors. Some vocational programmes require schools to purchase technical equipment and keep it up to date, which can be costly, particularly in fields that make extensive use of advanced technologies. This creates extra costs, especially in programmes where most of the practical training is delivered in school workshops.

Another factor behind higher costs in vocational programmes is that some courses require smaller class sizes – practical training in a school workshop for would-be electricians requires smaller groups than a theory-focused biology lesson. The distribution of enrolment in different fields of study also influences average costs in different countries. In countries where vocational provision includes a larger share of enrolment in fields like construction and manufacturing, the costs of providing it will be higher than in countries where vocational programmes are more heavily oriented towards service sectors.

When companies bear a considerable share of the cost of training, government expenditure per student may be lower in vocational than in general programmes. This can be observed in several countries where apprenticeships are common. For example, upper secondary vocational programmes in Switzerland are mainly delivered through apprenticeships, with apprentices spending three or four days in a company and one or two days at school. The cost of delivering training is largely borne by the private sector, so government expenditure on vocational upper secondary education (USD 15 390) is lower than on general programmes (USD 20 169). Similarly, expenditure per student is lower in vocational programmes in Germany (USD 16 605 compared to USD 18 717 in general ones) and in the Netherlands (USD 12 572 vs USD 17 102).

Expenditure per student as a share of GDP per capita

Expenditure per student as a share of GDP per capita measures how much a country invests in each upper secondary student relative to its average economic output per person. This provides insight into the priority given to education within national resources and allows comparisons across countries with different income levels. It also adjusts for cross-country differences in the relative size of the student population in particular types of programmes across countries (in contrast to expenditure on education as a share of GDP, which will be higher for programmes enrolling larger shares of the population).

Figure C4.2 shows these data for different programme orientations. Government expenditure on upper secondary education and per student is, on average, 19% of GDP per capita for general programmes and 22% of GDP per capita for vocational programmes across OECD countries. This measure shows relatively little variation across countries: 18 countries spend between 20% and 25% of GDP per capita per student in general upper secondary education, with only Germany and France spending more than 25%. There is more variation across countries for spending on vocational programmes. Nine countries spend more than 25% of GDP per capita per student in vocational upper secondary education, with Austria, the Slovak Republic and Spain spending at least 30% of GDP per capita per student in these programmes.

Figure C4.2. Government expenditure per full-time equivalent student on upper secondary educational institutions as a percentage of GDP per capita, by programme orientation (2023)

Expenditure on educational institutions

1. Data include or exclude some categories, please refer to the source table for more information.

2. Year of reference 2022.

For data, see Table C4.5 (web only). The data for this figure can be accessed via https://stat.link/83o9jl.

Expenditure on staff compensation and other types of current expenditure

Staff compensation per student provides insights into the level of investment in human resources within education systems and reflects differences across countries in salary levels, staffing and enrolment patterns, as well as the scope of employee benefits available to education personnel. It is important to note that staff compensation is different from salaries: it also includes other types of compensation, such as expenditure on retirement (e.g. pension schemes to finance the retirement benefits for current educational personnel), as well as non-salary compensation (e.g. health insurance, childcare benefits and housing or childcare subsidies). Data on teachers’ salaries are provided in Chapter D3.

Staff compensation is the largest component of expenditure on educational institutions. The following paragraphs focus on public institutions to allow for greater country coverage (the underlying data are not collected for independent private institutions and some countries cannot disaggregate between different types of private institutions). OECD countries spend, on average, USD 10 212 per student in upper secondary education on staff compensation, representing over half of total expenditure per student from all sources at this level (USD 14 847). As shown in Figure C4.3, expenditure on teaching staff compensation accounts for nearly two-thirds of current expenditure on upper secondary education on average across OECD countries. Reported data on expenditure on teaching staff and non-teaching staff vary considerably across OECD countries. In Colombia and Greece over 80% of current expenditure is dedicated to teaching staff compensation, while this category accounts for less than half of current expenditure in Czechia, Finland and Lithuania.

Figure C4.3. Distribution of current expenditure in public upper secondary educational institutions (2023)

In per cent

1. Data include or exclude some categories, please refer to the source table for more information.

2. Year of reference 2022.

For data, see Table C4.2. The data for this figure can be accessed via https://stat.link/83o9jl.

Expenditure on non-teaching staff accounts for 15% of current expenditure on average across OECD countries. This category includes, for example, head teachers and other school administrators, counsellors, school psychologists, and health personnel. It also includes personnel outside schools, such as inspectors and educational administrators at different levels of government. The exact list of occupations under this category varies across countries, as does the share of expenditure dedicated to non-teaching staff: it accounts for over one-quarter of reported current expenditure in Chile and Lithuania, but 10% or less of current expenditure in seven countries (Figure C4.3).

Similarly, there is wide variation in reported current expenditure that is not dedicated to staff compensation (Other current expenditure), which averages 22% of current expenditure across OECD countries. This category includes expenditure on services from outside providers (e.g. maintenance of school buildings, school meal preparation and rent for school buildings), as well as expenditure on other resources (e.g. teaching and learning materials, electricity, telecommunications and insurance). This category represents less than 10% of current expenditure in Colombia, Greece and Israel, while accounting for close to 40% of current expenditure in Finland and Czechia (Figure C4.3).

Trends in expenditure on staff compensation

Trends in expenditure on teaching and non-teaching staff combined

Between 2015 and 2023, expenditure on staff compensation per full-time equivalent student in upper secondary education increased from USD 8 432 to USD 9 105 on average across the OECD countries for which trend data are available. Most countries recorded higher spending levels in 2023, with six countries reporting an increase of at least 20% over this period. Korea and Latvia experienced the largest relative increases, with expenditure on staff compensation per student increasing by 68% in Korea and by 74% in Latvia (Figure C4.4).

Demographic changes are an important driver of expenditure per student trends in some countries, particularly if student numbers decline but staffing arrangements and the associated expenditure change little. This is a common pattern, as education systems often adjust slowly to demographic shifts and some staff-related costs are fixed, at least in the short term. A classroom with fewer students still requires a teacher for each lesson, while a school with fewer classes still needs a school head, a librarian and a school nurse. In Korea, for example the large increase in staff compensation per student was to a large extent driven by a decline of nearly 30% in the number of students in upper secondary education between 2015 and 2023 (OECD, 2026[1]).

Not all these increases were driven entirely by demographic change. In Latvia, for example, the number of students remained relatively stable, so the rising expenditure per student was driven by changes in the vocational sector, where expenditure on staff compensation per student increased from USD 4 889 in 2015 to USD 7 027 in 2023. Lithuania also saw a much larger increase in staff compensation per student in vocational upper secondary programmes (77%, from USD 4 210 to USD 7 433) than in general programmes, even as the number of students decreased in both tracks. In Türkiye, expenditure per student on staff compensation increased slightly (by 2.8%) in general programmes, while it increased strongly (by 57%) in vocational programmes.

A minority of OECD countries saw a considerable fall in expenditure on staff compensation per student – by 18% or more in Canada, Hungary and Norway, with smaller decreases in seven other countries. Here again some differences emerge between general and vocational programmes. For example, in Hungary staff compensation per student fell by over 40% in vocational programmes, but only by 14% in general programmes between 2015 and 2023. Over the same period, enrolment in vocational programmes more than doubled, while falling in general programmes, explaining much of the change in expenditure per student on staff compensation (OECD, 2026[1]). In Norway, the drop in expenditure per student in vocational programmes was slightly higher (24%) than in general programmes (20%), coinciding with a moderate increase in enrolment in vocational upper secondary programmes and a slight decrease in enrolment in general programmes at this level (Table C4.3). In a few countries there was an increase in expenditure per student on staff compensation in one type of programme, but a decrease in the other. For example, in Belgium spending per student on staff compensation rose by 11.3% in vocational programmes, while it fell by 4.2% in general programmes (Table C4.3).

Enrolment patterns seem to be an important driver here as well. For example, between 2015 and 2023, vocational upper secondary enrolment declined and general enrolment increased in Belgium, Finland and Türkiye (OECD, 2026[1]). Over the same period, expenditure per student on staff compensation increased in vocational programmes but decreased in general programmes in Belgium. In Türkiye it increased more rapidly in vocational than in general programmes, whereas in Finland it decreased less in vocational than in general programmes (Table C4.3).

Among OECD countries that are able to report expenditure on teaching staff compensation (as opposed to all staff compensation), average expenditure is USD 7 706. As with teaching staff compensation, Korea experienced by far the largest increase in expenditure per student between 2015 and 2023, rising by 60%. In Czechia, Lithuania the Slovak Republic and the United Kingdom the increase was between 20% and 30%. Five countries report a decrease in expenditure per student on teaching staff, with the largest falls observed in Canada (20%) and Italy (16.5%) (Table C4.3, online columns).

Figure C4.4. Trends in expenditure on staff compensation in upper secondary educational institutions per full-time equivalent student (2015 and 2023)

Expenditure in equivalent USD converted using PPPs for GDP, constant prices (2020=100)

1. Data include or exclude some categories, please refer to the source table for more information.

For data, see Table C4.3. The data for this figure can be accessed via https://stat.link/83o9jl.

Trends in teaching staff compensation

Among OECD countries that are able to report expenditure on teaching staff compensation (as opposed to all staff compensation), average expenditure is USD 7 706. As with teaching staff compensation, Korea experienced by far the largest increase in expenditure per student between 2015 and 2023, rising by 60%. In Czechia, Lithuania the Slovak Republic and the United Kingdom the increase was between 20% and 30%. Five countries report a decrease in expenditure per student on teaching staff, with the largest falls observed in Canada (20%) and Italy (16.5%) (Table C4.3, online columns).

Definitions

For the definitions of expenditure on educational institutions, government expenditure on educational institutions and private expenditure on educational institutions, refer to Chapter C1.

Methodology

For an overview of the methodology based on the joint data collection by UNESCO, the OECD and Eurostat (UOE), see Chapter C1. For more detailed information, please refer to the OECD Handbook for Internationally Comparative Education Statistics (OECD, 2018[2]). For country-specific notes, see Education at a Glance 2026 Sources, Methodologies and Technical Notes (https://doi.org/10.1787/dcf64a14-en).

Sources

For an overview of the data sources used based on the joint data collection by UNESCO, the OECD and Eurostat (UOE), refer to Chapter C1. For additional details, see Education at a Glance 2026 Sources, Methodologies and Technical Notes (https://doi.org/10.1787/dcf64a14-en).

References

[1] OECD (2026), Enrolment data adjusted to the financial year, Data Explorer.

[2] OECD (2018), OECD Handbook for Internationally Comparative Education Statistics 2018: Concepts, Standards, Definitions and Classifications, OECD Publishing, Paris, https://doi.org/10.1787/9789264304444-en.

Chapter C4 Tables

Tables and notes

 

Table C4.1.	Expenditure on upper secondary and post-secondary non-tertiary educational institutions per full-time equivalent student (2023)
Table C4.2.	Distribution of expenditure within public upper secondary educational institutions (2023)
Table C4.3.	Trends in expenditure in upper secondary and post-secondary non-tertiary educational institutions on staff compensation (2015 and 2023)
WEB Table C4.4.	Expenditure on upper secondary educational institutions as a percentage of GDP (2023)
WEB Table C4.5.	Expenditure on upper secondary educational institutions per full-time equivalent student as a percentage of GDP per capita (2023)

Statlink

Data Download

The data for the figures and tables in this chapter, can be downloaded via https://stat.link/83o9jl.

To access further data and/or other education indicators, please visit the OECD Data Explorer: http://data-explorer.oecd.org/s/4s.

Data cut-off for the print publication 17 June 2026. Please note that the Data Explorer contains the most recent data.

Control codes

a – category not applicable; b – break in series; d – contains data from another column; m – missing data; u – partial data; x – contained in another column (indicated in brackets). For further control codes, see the Reader’s Guide.

For further methodological information, see Education at a Glance 2026: Sources, Methodologies and Technical Notes (https://doi.org/10.1787/dcf64a14-en).

Table C4.1 Expenditure on upper secondary and post-secondary non-tertiary educational institutions per full-time equivalent student (2023)

Expenditure on educational institutions, in equivalent USD converted using PPPs for GDP, by type of institution

	All upper secondary educational institutions (general and vocational)						General upper secondary educational institutions			Vocational upper secondary educational institutions
	Total (government, private and non-domestic expenditure)			Government expenditure			Total (government, private and non-domestic expenditure)			Total (government, private and non-domestic expenditure)
	Public and private	Public	Private	Public and private	Public	Private	Public and private	Public	Private	Public and private	Public	Private
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(13)	(14)	(15)
OECD countries
Australia1	18 112	22 605	13 819	14 335	20 603	8 347	20 227	17 097	24 362	13 822	42 172	m
Austria2	21 292	22 030	17 122	20 112	21 600	11 697	18 189	18 260	17 821	23 418	24 548	16 572
Belgium3	20 117d	23 851d	17 858d	18 936d	22 826d	16 584d	18 441d	22 309d	16 516d	21 481d	24 861d	19 101d
Canada4	16 105d	16 558d	11 409	14 615d	15 722d	3 153	16 087d	16 581d	11 109	16 407d	16 189d	20 579
Chile	7 635	7 783	7 553	6 132	7 783	5 210	7 212	7 222	7 206	9 878	9 884	9 872
Colombia5	3 199u	4 289u	356u	3 191u	4 279	356u	2 874u	4 289u	284u	4 046u	4 289u	1 207u
Costa Rica	m	m	m	5 802	5 951	586	m	m	m	m	m	m
Czechia	14 337	15 505	8 760	12 183	14 448	1 376	14 345	15 330	9 030	14 333	15 570	8 676
Denmark	13 358	13 071	26 356	12 966	12 949	13 738	9 794	9 251	26 526	18 690	18 645	25 172
Estonia	8 264	8 049	12 992	7 877	7 857	8 316	6 713	6 219	13 320	10 579	10 603	5 196
Finland3	11 902d	11 849d	12 067d	11 810d	11 784d	11 891d	11 908	12 051	10 582	11 900d	11 738d	12 267d
France	19 527	x(1)	x(1)	16 311	x(4)	x(4)	18 175	x(7)	x(7)	22 033	x(13)	x(13)
Germany6	23 653d	19 351d	33 124d	17 638d	18 957d	14 733d	19 238	19 710	15 936	27 880d	18 760d	37 315d
Greece	8 012	7 645	14 531	6 528	6 890	93	7 235	6 853	11 781	9 635	9 176	188 489
Hungary4	8 849	8 213	10 415d	7 923	7 910	7 955	8 098	6 416	10 415d	9 561	9 394	10 415d
Iceland4	16 502d	16 897d	15 102u	15 024d	15 403d	13 681u	14 276d	13 749d	16 839u	22 129d	26 970d	12 928u
Ireland7	13 297u	13 326	6 754u	12 763u	12 820	m	38u	x(2)	6 754u	x(2)	x(2)	a
Israel	12 798d	8 044d	39 660d	10 831d	7 953d	27 099d	x(1)	x(2)	x(3)	x(1)	x(2)	x(3)
Italy3	13 978d	14 945d	5 436d	13 155d	14 437d	1 823d	x(1)	x(2)	x(3)	x(1)	x(2)	x(3)
Japan8	13 523d	x(1)	x(1)	11 005d	x(4)	x(4)	x(1)	x(1)	x(1)	x(1)	x(1)	x(1)
Korea	26 498	29 247	22 486	24 457	27 724	19 688	x(1)	x(2)	x(3)	x(1)	x(2)	x(3)
Latvia	11 441	11 234	13 509	10 173	10 628	5 610	10 735	10 390	12 846	12 386	12 230	18 691
Lithuania	11 712	11 675	12 749	11 058	11 214	6 645	10 134	9 999	12 989	15 855	15 900	7 301
Luxembourg	33 648	35 671	25 053	31 821	35 671	15 463	32 726	38 401	19 136	34 319	34 089	36 086
Mexico9	m	3 672u	m	m	3 672u	m	m	3 814u	m	m	3 446u	m
Netherlands	19 806	20 411	19 752	13 995	19 715	13 488	18 303	20 411	17 566	20 494	a	20 494
New Zealand	13 939	14 193	11 944	11 355	12 335	3 640	15 040	14 772	18 980	10 326	11 742	6 570
Norway	22 438	20 744	39 242	20 521	20 744	18 309	20 911	22 170	11 026	23 786	19 539	78 045
Poland	9 577	9 284	11 742	8 103	8 340	6 359	8 801	8 367	11 052	10 213	9 972	12 822
Portugal3	15 034d	16 598	10 182d	12 730d	16 251d	1 807	x(1)	x(2)	x(3)	x(1)	x(2)	x(3)
Slovak Republic	13 397u	14 107	10 131u	12 375	13 112	8 986	10 686u	11 303	8 781u	14 707u	15 307	11 218u
Slovenia	12 190	12 235	11 204	10 472	10 703	5 419	13 164	12 946	16 317	11 721	11 904	6 477
Spain	15 817	17 433	11 691	13 716	16 945	5 472	14 159	15 013	12 220	19 220	21 920	10 255
Sweden	16 078	16 272	15 536	16 010	16 245	15 353	14 108	14 243	13 778	19 225	19 222	19 234
Switzerland10	23 824d,u	x(1)	x(1)	17 098d	17 127d	16 934d	x(1)	x(1)	x(1)	x(1)	x(1)	x(1)
Türkiye	5 399	5 034	8 820	4 429	4 843	540	4 163	3 470	9 945	7 819	7 993	5 685
United Kingdom	17 008	14 766	17 622	13 311	14 099	13 095	17 753	14 766	19 015	15 047	a	15 047
United States11	18 117	18 202	17 202	16 686	18 039	2 002	18 117	18 202	17 202	a	a	a
OECD average	15 288	14 847	15 521	13 174	14 099	8 984	13 388	13 573	13 770	16 104	16 387	23 681
Partner and/or accession countries
Argentina	5 486	6 629	2 527	5 478	6 618	2 527	x(1)	x(2)	x(3)	x(1)	x(2)	x(3)
Brazil12	m	5 711d,u	m	4 519d	5 711d	a	m	m	m	m	m	m
Bulgaria	8 665	8 383	20 431	8 227	8 358	2 792	8 532	8 255	15 537	8 775	8 485	33 711
China	6 050	6 297	4 862	4 815	5 742	363	x(1)	x(2)	x(3)	x(1)	x(2)	x(3)
Croatia11	8 837d	7 886u	9 688u	7 358	7 503	4 044	x(1)	x(2)	x(3)	x(1)	x(2)	x(3)
India	m	m	m	m	m	m	m	m	m	m	m	m
Indonesia	m	m	m	m	m	m	m	m	m	m	m	m
Peru11	2 625	x(1)	x(1)	2 351	x(4)	x(4)	2 625	x(7)	x(7)	a	a	a
Romania	9 203	9 272	6 517	8 098	8 150	6 066	11 346	11 506	7 062	7 603	7 636	5 631
Saudi Arabia	m	10 587	m	8 959	10 587	29	m	x(2)	m	m	x(2)	m
South Africa	m	m	m	m	3 486	m	m	m	m	m	m	m
Thailand	m	m	m	m	m	m	m	m	m	m	m	m
EU25 average	14 480	14 512	14 317	12 894	13 971	8 074	12 949	13 862	13 617	16 382	15 787	25 256
G20 average	15 288	13 354	m	12 122	12 160	6 027	m	m	m	m	m	m

Note: Columns showing government expenditure on general and vocational upper secondary institutions and all expenditure on post-secondary non-tertiary institutions are available for consultation online.

1. Includes scholarships and other grants to households and students.

2. Post-secondary expenditure excludes local government expenditure on private institutions (web columns).

3. Includes expenditure on post-secondary non-tertiary institutions.

4. Includes some expenditure outside educational institutions.

5. Excludes private, non-domestic and some local government expenditure.

6. Includes expenditure on lower secondary vocational institutions.

7. Excludes expenditure on independent private institutions.

8. Includes transfers and payments from government to the non-educational private sector and expenditure on post-secondary non-tertiary institutions.

9. Excludes local government expenditure.

10. Includes expenditure on post-secondary non-tertiary institutions. Excludes expenditure from private sources.

11. Year of reference 2022.

12. Includes expenditure on post-secondary non-tertiary institutions. Excludes expenditure from private and non-domestic sources.

The data for this table can be accessed via https://stat.link/83o9jl.

Table C4.2. Distribution of expenditure within public upper secondary educational institutions (2023)

Expenditure from all sources

	All upper secondary educational institutions (general and vocational)
	Distribution of current and capital expenditure		Distribution of current expenditure by staff category				Distribution of current expenditure by type of compensation					Expenditure on staff compensation per full-time equivalent student (in equivalent USD converted using PPPs for GDP)
	Capital	Current	Teaching staff	Non-teaching staff	All staff	Other current expenditure	Salaries	Retirement pensions	Other non-salary staff compensation	All staff compensation	Other current expenditure
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)
OECD countries
Australia	11	89	48	22	70	30	60	7	3	70	30	m
Austria	2	98	65	6	71	29	70	1	0	71	29	15 389
Belgium1	4d	96d	67d	22d	90d	10d	x(10)	x(10)	x(10)	90d	10d	20 486d
Canada	10	90	66	15	82	18	66	5	11	82	18	12 036
Chile	3	97	51	34	85	15	73	7	5	85	15	6 438
Colombia	m	100.0	90	4	94	6	34	32	29	94	6	4,050.4
Costa Rica	3	97	70	11	81	19	33	6	42	81	19	4 816
Czechia	8	92	45	11	56	44	41	9	6	56	44	7 981
Denmark	6	94	x(5)	x(5)	82	18	x(10)	x(10)	x(10)	82	18	9 992
Estonia	3	97	56	18	74	26	55	11	8	74	26	5 772
Finland1	7d	93d	48d	14d	62d	38d	51d	9d	2d	62d	38d	6 837d
France	m	m	m	m	m	m	m	m	m	m	m	m
Germany2	9d	91d	x(5)	x(5)	83d	17d	m	m	m	83d	17d	14 557d
Greece	3	97	89	3	92	8	64	25	3	92	8	6,783
Hungary	5	95	x(5)	x(5)	77	23	66	8	3	77	23	6 010
Iceland	1	99	60	18	78	22	x(10)	x(10)	x(10)	78	22	13 009
Ireland	15	85	70	10	80	20	m	m	m	80	20	8 624
Israel3	9d	91d	x(5)	x(5)	91d	9d	x(10)	x(10)	x(10)	91d	9d	6 631d
Italy1	7d	93d	56d	24d	80d	20d	79d	1d	0d	80d	20d	11 121d
Japan1	10d	90d	x(5)	x(5)	81d	19d	66d	15d	x(10)	81d	19d	10 723d
Korea	16	84	56	19	75	25	59	11	5	75	25	19 503
Latvia	11	89	x(5)	x(5)	76	24	60	14	2	76	24	7 669
Lithuania4	11	89	49	27	76	24	74d	x(7)	2	76	24	7 906
Luxembourg5	7	93d	75d	8	83d	17	73	6	3	83d	17	27 460d
Mexico	m	m	m	m	m	m	m	m	m	m	m	m
Netherlands	12	88	x(5)	x(5)	79	21	x(10)	x(10)	x(10)	79	21	14 102
New Zealand	12	88	m	m	77	23	x(10)	x(10)	x(10)	77	23	9 571
Norway	14	86	x(5)	x(5)	79	21	63	16	0	79	21	14 066
Poland	7	93	x(5)	x(5)	74	26	62	10	2	74	26	6 453
Portugal1	5d	95d	74d	6d	80d	20d	x(10)	x(10)	x(10)	80d	20d	10 350d
Slovak Republic	18	82	51	17	68	32	50	7	11	68	32	7 865
Slovenia	7	93	x(5)	x(5)	73	27	63	6	4	73	27	8 210
Spain	6	94	72	7	80	20	x(10)	x(10)	x(10)	80	20	13 052
Sweden	6	94	52	12	64	36	43	12	9	64	36	9 757
Switzerland1	10d	90d	73d	13d	86d	14d	71d	14d	1d	86d	14d	13 381d
Türkiye6	9	91d	77	6	83	17d	72	7	4	83	17d	3 967
United Kingdom	10	90	68	11	79	21	50	28	1	79	21	10 513
United States7	10	90	52	27	79	21	x(10)	x(10)	x(10)	79	21	12 933
OECD average	8	92	63	15	78	22	60	11	7	78	22	10 515
Partner and/or accession countries
Argentina	4	96	61	39	100	m	x(10)	x(10)	x(10)	100	m	5 904
Brazil1	5d	95d	m	m	76d	24d	56d	11d	9d	76d	24d	4 136d
Bulgaria	6	94	67	16	84	16	69	10	5	84	16	6 619
China	20	80	x(5)	x(5)	77	23	x(10)	x(10)	x(10)	77	23	3 980
Croatia7	6	94	x(5)	x(5)	79	21	76	0	3	79	21	6 492
India	m	m	m	m	m	m	m	m	m	m	m	m
Indonesia	m	m	m	m	m	m	m	m	m	m	m	m
Peru	m	m	m	m	m	m	m	m	m	m	m	m
Romania8	3	97	x(5)	x(5)	68	32	65	0	3	68	32	5 596
Saudi Arabia	2	98	75	13	88	12	x(10)	x(10)	x(10)	88	12	9 167
South Africa9	4d	96	67d	13d	80d	20d	x(10)	x(10)	x(10)	80d	20d	2 698d
Thailand	m	m	m	m	m	m	m	m	m	m	m	m
EU25 average	7	93	62	13	76	24	63	8	4	76	24	10 212
G20 average	9	91	m	m	81	21	m	m	m	81	21	9 326

Note: Columns showing the distribution of expenditure within general and vocational upper secondary institutions are available for consultation online.

1. Includes expenditure on post-secondary non-tertiary institutions.

2. Includes expenditure on lower secondary vocational institutions.

3. Includes expenditure on lower secondary institutions.

4. Expenditure on salaries includes expenditure for retirement (pensions).

5. Includes expenditure on short-cycle tertiary institutions.

6. Includes expenditure for ancillary services.

7. Year of reference 2022.

8. Excludes expenditure on non-teaching staff.

9. Includes expenditure on tertiary institutions.

The data for this table can be accessed via https://stat.link/83o9jl.

Table C4.3. Trends in expenditure in upper secondary and post-secondary non-tertiary educational institutions on staff compensation (2015 and 2023)

Expenditure per full-time equivalent student in equivalent USD converted using PPPs for GDP, from all sources, by level of education, constant prices (2020=100)

	Expenditure on staff compensation per full-time equivalent student
	All upper secondary educational institutions (general and vocational)			General upper secondary educational institutions			Vocational upper secondary educational institutions			Post-secondary non-tertiary educational institutions
	Change between 2015 and 2023 (%)	2015	2023	Change between 2015 and 2023 (%)	2015	2023	Change between 2015 and 2023 (%)	2015	2023	Change between 2015 and 2023 (%)	2015	2023
	(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)
OECD countries
Australia	m	m	m	m	m	m	m	m	m	m	m	m
Austria1	-3.8	13 035	12 541	-5.8	11 422	10 765	-2.4	14 098	13 757	-8.3	2 059	1 889
Belgium2	4.3d	13 954d	14 560d	-4.2d	13 863d	13 277d	11.3d	14 015d	15 604d	m	x(2)	x(3)
Canada	-18.8	11 522	9 356	m	m	9 346	m	m	9 532	m	m	m
Chile	m	m	4 267	m	m	4 147	m	m	4 904	m	a	a
Colombia3	m	m	2 562u	m	m	2 302u	m	m	3 239u	m	m	3 425u
Costa Rica	m	m	4 201	m	m	4 207	m	m	4 189	m	a	a
Czechia	29.6	5 010	6 491	31.6	5 113	6 731	28.8	4 973	6 405	m	m	1 307
Denmark	m	m	8 585	m	m	6 456	m	m	11 770	m	m	a
Estonia	2.0	4 840	4 935	-1.2	4 746	4 687	6.2	4 997	5 306	19.5	4 968	5 935
Finland2	-3.1d	6 036d	5 847d	-9.3	6 567	5 953	-0.6d	5 839d	5 802d	m	x(8)	x(9)
France	-4.6	12 603	12 019	-2.9	12 087	11 733	-7.0	13 502	12 551	7.5	8 921	9 587
Germany4	18.5d	11 841	14 029d	14.9	10 951	12 581	20.8d	12 756	15 415d	12.6	8 955	10 087
Greece	-6.3	6 309	5 910	-4.2	5 586	5 352	-12.7	8 108	7 075	m	m	5 146
Hungary	-20.1	6 532	5 216	-13.8	5 434	4 683	-43.7	10 157	5 721	-58.0	12 643	5 313
Iceland	m	m	10 063	m	m	8 705	m	m	13 494	m	m	14 061
Ireland5	8.1u	6 717	7 264u	m	6 717	m	m	a	x(3)	69.1	3 999	6 762
Israel	21.6	6 000	7 293	m	x(2)	x(3)	m	x(2)	x(3)	m	0	1 566
Italy2	-5.2d	9 155	8 679d	m	x(2)	x(3)	m	x(2)	x(3)	m	x(2)	x(3)
Japan2	-6.5	8 644d	8 083	m	x(2)	x(3)	m	x(2)	x(3)	m	x(2)	x(3)
Korea	67.8	9 087	15 251	m	x(2)	x(3)	m	x(2)	x(3)	a	a	a
Latvia	73.8	5 085	8 835	18.6	5 217	6 189	43.7	4 889	7 027	148.8	5 552	13 812
Lithuania	45.8	4 662	6 799	35.7	4 833	6 558	76.6	4 210	7 433	79.8	4 214	7 576
Luxembourg6	14.8d	18 260	20 965d	18.3	17 229	20 380	13.1d	18 913	21 390d	142.7	1 822	4 423
Mexico	m	m	m	m	m	m	m	m	m	m	a	a
Netherlands	5.4	11 085	11 678	21.8	8 724	10 626	-0.9	12 266	12 160	5.0	10 532	11 057
New Zealand7	m	m	7 591u	m	m	8 619u	m	m	4 216u	m	m	4 086u
Norway	-22.1	12 578	9 794	-19.9	12 200	9 767	-24.2	12 947	9 818	-13.4	10 377	8 989
Poland	2.2	5 242	5 358	10.1	4 435	4 882	-2.2	5 876	5 749	4.5	1 742	1 821
Portugal2	7.4d	7 591d	8 149d	m	x(2)	x(3)	m	x(2)	x(3)	m	x(2)	x(3)
Slovak Republic	33.5	4 800	6 410	36.4	3 912	5 336	30.9	5 291	6 928	27.4	5 292	6 741
Slovenia	11.4	6 128	6 823	7.8	6 936	7 477	14.0	5 709	6 509	m	a	a
Spain8	9.2	8 593d	9 385	6.2	8 370	8 885	15.0	9 053d	10 410	m	x(2)	a
Sweden	1.4	8 317	8 432	m	m	7 355	m	m	10 152	28.8	3 764	4 847
Switzerland	m	m	m	m	m	m	m	m	m	m	m	m
Türkiye	20.0	2 999	3 599	2.8	2 675	2 749	57.2	3 349	5 263	m	a	a
United Kingdom	18.8	9 469	11 252	11.1	10 617	11 798	28.2	7 656	9 816	m	a	a
United States	m	11 461	m	m	m	m	m	m	m	m	7 752	m
OECD average	10.9	8 432	9 105	m	m	8 520	m	m	9 507	m	m	m
Partner and/or accession countries
Argentina	m	4 618	m	m	m	m	m	m	m	m	m	a
Brazil9	m	m	2 740d,u	m	m	m	m	m	m	m	m	m
Bulgaria	-10.1	5 760	5 179	-4.1	5 315	5 099	-15.3	6 195	5 244	-24.6	26 638	20 095
China	m	m	m	m	m	m	m	m	m	m	m	a
Croatia	m	4 059	m	m	x(2)	m	m	x(2)	m	m	a	m
India	m	m	m	m	m	m	m	m	m	m	m	m
Indonesia	m	632	m	m	m	m	m	m	m	m	a	m
Peru	m	m	m	m	m	m	m	m	m	m	a	m
Romania10	33.3	3 333	4 444	-26.9	7 501	5 484	1758.7	197	3 667	34.3	1 247	1 675
Saudi Arabia	m	m	m	m	m	m	m	m	m	m	m	m
South Africa	m	m	m	m	m	m	m	m	m	m	m	m
Thailand	m	m	m	m	m	m	m	m	m	m	m	m
EU25 average	10.8	8 039	8 693	6.8	7 802	8 246	101.8	8 476	9 166	32.6	6 823	7 441
G20 average	m	m	m	m	m	m	m	m	m	m	m	m

Note: Columns showing expenditure on teaching staff are available for consultation online.

1. Excludes expenditure on post-secondary non-tertiary vocational institutions.

2. Includes expenditure on post-secondary non-tertiary institutions.

3. Excludes expenditure in independent private institutions.

4. Includes expenditure on lower secondary vocational institutions.

5. Excludes expenditure on independent private institutions.

6. Includes expenditure on short-cycle tertiary institutions.

7. Excludes expenditure in private institutions.

8. Data for 2015 include expenditure on post-secondary non-tertiary institutions.

9. Includes expenditure on post-secondary non-tertiary institutions. Excludes expenditure in independent private institutions.

10. Excludes expenditure on non-teaching staff.

The data for this table can be accessed via https://stat.link/83o9jl.