New grants are awarded on the basis of programme rules. If there is not enough budget to give everyone a grant, new funds are distributed according to objective criteria. Attention is paid to sufficient regional distribution and funds go to places where the need is greatest. 

The subsidy system for formal care of babies and pre-school children works like a staircase starting from step 0. For each step, there are additional tasks/conditions. The higher one climbs, the more subsidies one can obtain but also the more conditions that must be met.   

Childcare for babies and pre-school children licensed but without any subsidy² (Step 0) or with only a basic subsidy (Step 1), is free to set the price families have to pay for the care of their baby or pre-school child. Families pay a price there that is not related to their income. The organiser is free to set the price charged to parents for the care of their baby or pre-school child. 

Organisers who receive an income rate subsidy (step 2) or a plus subsidy (step 3) on top of the basic subsidy can pay families in that organiser's childcare locations and who meet the subsidy conditions a price according to their income for the care of their baby or pre-school children ³.  

Care with an income rate subsidy or plus subsidy is obliged to respect a number of priority rules: 

Subsidy amounts: these differ according to the subsidy step and within the subsidy step, according to group care or family care because both forms of care have a different cost structure. Cooperating reception parents up to a maximum of 18 places (considered group care because they do not work alone and can care for more children than working reception parents alone), receive the subsidy amounts of family care.  

The subsidy amounts follow the evolution of the consumer price index and are adjusted if the pivotal index is exceeded.  For this reason, the subsidy amounts are referred to the website so that the most up-to-date amounts can be consulted at any time.  

The basic subsidy (step 1) 

To meet the licensing requirements, the organiser has costs. The basic grant is a flat-rate allowance for these costs. 

The basic subsidy is the subsidy for childcare with a minimum of 220 opening days. The basic subsidy is a fixed amount per year, per subsidised place. The amounts can be found on our website. 

The subsidy income rate (step 2) 

This subsidy is the childcare subsidy where: 

The subsidy income rate consists of: 

What the parent pays as a rate according to their income (income rate) is offset against the subsidies. This ensures that taking care of children from low-income families has no adverse financial impact on the provider’s operating budget. 

The amounts can be found on our website Grants and financial | Child and Family 

The plus subsidy (step 3) is the grant: 

The plus subsidy is a fixed amount per year, per subsidised place. Again, what the parent pays as fees according to their income is offset against the subsidies. This ensures that taking care of children from low-income families has no adverse financial impact on the provider’s operating budget. 

The basic framework in mainstream primary education  

The basic framework is allocated by level (pre-primary and primary education) and consists of:  

The number of teaching hours according to the scales to which a school is entitled is calculated using 'scales' and depends on the number of weighted regular pupils the school has on the census day or census period.  

The following school characteristics currently play an important role in calculating teaching times according to the scales:  

An SES% of 97.16% is applied to the teaching times according to the scales. The teaching times according to the scales can be recalculated under well-defined conditions.   

Besides school characteristics, pupil characteristics play an important role in the basic framework, more specifically through the SES teaching periods. The SES teaching periods are teaching periods allocated on the basis of the socio-economic status of pupils. This socio-economic status is captured by pupil characteristics. The SES teaching periods are calculated per level. Some pupil characteristics also play a limited role in the learning times according to the scales.  

To avoid the average number of pre-school children or the average number of primary school pupils per FT (pre-school) teacher exceeding 18.5, each school nevertheless receives at least sufficient teaching time for each level to avoid exceeding this pupil/teacher ratio (the additional teaching time according to the scales based on the pupil/teacher ratio).   

School characteristics 

Pupil characteristics  

Students' chances of a successful school career are strongly related to the social environment in which they live. Explanations include material situation, unequal access to cultural goods, distance between home culture and school culture, the gap between home language and classroom language, and differences in educational support provided by parents.  

In other words, the impact of socio-economic status on pupils' learning achievements must be limited. Therefore, the framing system is based, in part, on the characteristics of pupils' social environment that are strongly correlated with their school career.  

The following features were chosen: 

These three pupil characteristics are used to calculate SES learning times. 

In addition, some pupils are also weighted at 1.5 for the calculation of teaching hours according to the scales. These include children placed by youth welfare, for example. 

Recalculation of teaching times according to the scales in mainstream primary education in the event of increasing pupil numbers after the framework has been calculated 

The recalculation of teaching hours according to the scales in pre-primary and primary education is applicable in urban areas that meet the following 2 conditions:  

First, they must be located in a district of the Flemish Region which, for the school year (X, X+1), has a total growth of at least 2,400 regular pupils in mainstream primary education, enrolled in the places of business on the territory of this administrative district, on the first school day of February of calendar year X compared to the first school day of February of calendar year X-5. Either they must be located in the Brussels Capital Region, provided that this Region has the growth of pupils described above.  

Second, for the school year (X, X+1), the total increase in the number of regular pupils in mainstream primary education enrolled in the places of business on the territory of these municipalities on the first school day of February of calendar year X must be at least 240 pupils compared to the first school day of February of calendar year X-5.  

pre-school children from 2.5 to 3 years of age may attend pre-primary at school on the following boarding days:  

Recalculation of teaching times according to the scales in pre-primary education is possible from the boarding day after the spring holiday.  If the number of regular pre-school children on the first day is at least one kindergarten child higher than the number of regular kindergarten children on the counting day for calculating teaching times according to the scales, then it is possible to set up teaching times, i.e. one extra teaching time per pre-school child compared to the counting day or compared to the last recalculation on a first day during the current school year.  

The teaching hours to which teaching staff in special needs primary schools are assigned are calculated using three 'scales' applicable to Flanders and Brussels. The scale indicates how many teaching hours the school is entitled to, based on its pupil numbers (22 teaching hours = 1 FT teacher). The three scales are related to types (see 12.1 Belgium-Flanders: Care in ordinary education | Eurydice (europa.eu)):   

There is one scale for pre-primary and primary and the scales are slightly degressive. For the calculation, all pupils of a type of pre-primary, primary across all settlements are added together and plotted against the scale.  

In addition to the teaching periods according to the scales, the school also receives additional teaching periods for its framework. These are allocated to the school for a specific purpose and must therefore be used for that purpose.   

In mainstream primary education, we have the following additional teaching times:   

In special needs primary education, we have the following additional teaching times:  

Finally, schools are entitled to additional teaching hours in the following well-defined circumstances:  

These are granted for the following reasons, among others:  

Hours for paramedical, medical, social, psychological and orthopedagogic staff 

In mainstrreram pre-primary education, since 1 September 2001, a childcare provider hour package has been funded or subsidised. The hour package is calculated per school on the basis of the number of weighted regular pre-schoolers and on the basis of the number of sites with a level pre-schooler. Pupils are weighted according to the pupil characteristics listed above in the basic framework.  

In special needs primary education, we have the following 'types' of hours:  

The hours according to the target numbers are calculated by adding up all the pupils in a school with a certain type of certificate and multiplying this number by the target number.  

Points (for policy and support staff) 

Since 1 September 2003, primary schools and school communities have received support in the form of points envelopes. This support is intended to provide pedagogical, organisational and administrative support to the director and the teaching team. The scoring envelopes are therefore intended for the implementation of a care policy, the coordination of an ICT policy and the development of an administrative and policy-supporting framework.  The school communities have an important role to play in providing support through policy and support staff.  

We currently have the following four point envelopes for policy and support staff:       

Herewith a more detailed description of the four point envelopes:  

Schools use their replacement units on the basis of the agreements laid down in the covenant of a cooperation platform. Again, the collaboration platform can be the school community but it does not have to be. Schools are free to choose with whom they cooperate. Examples of possible short absences are:  

The replacement units are distributed among the schools pro rata their share in the total number of teaching hours in mainstream primary education. 

Operating budgets in ordinary and special primary (nursery and primary) and secondary education 

Each school board is given an operating budget for the operation, equipment, major maintenance of their schools, for working towards rational energy consumption in their schools and to meet cost control and maximum bills.   

The mechanism is based on a relevant selection of pupil and school characteristics. Pupil characteristics (for mainstream primary education) are linked to their socio-economic and cultural environment, those of the school are, for example, educational level and size, for special needs education. There is also provision for funds to compensate for the additional cost resulting from obligations that official education has to take on that do not apply to free education, the so-called objective differences. Two objective differences are taken into account:   

The broad principles for the distribution of resources are the same for all compulsory education with the exception that within special needs education no resources are allocated on the basis of pupil characteristics. 

Integrated support offer 

Schools receive a package of teacher hours in secondary education to provide appropriate guidance for each pupil with a view to equal educational education opportunities. A calculation of this package is made every year based on the number of pupils meeting one or more equal education opportunities indicators in the school. These indicators are as follows:  

Pupils meeting only the last indicator (home language) are not eligible for these teacher hours. Each pupil meeting one or more indicators generates a point value. This point value is converted into the total number of teacher hours by means of a coefficient.  

The calculation is done separately for first stage on the one hand and second and third stage on the other. To qualify for this package of teacher hours, the school must achieve a certain degree of concentration (10% and 25% respectively) and generate a minimum of six teacher hours.  

Teacher hours to support the school 

In mainstream secondary education, the following additional packages of teacher hours exist:   

These teacher hours are distributed among the schools pro rata to their share in the total number of teacher hours in ordinary secondary education.  

Foreign mother tongue newcomers 

For the organisation of reception education for Foreign mother tongue newcomers and the guidance of former reception learners for foreign-language newcomers (see point 12.3 point 2 of Eurydice Belgium-Flemish Community:Support measures for learners in primary and (post-)secondary education | Eurydice (europa.eu))  

Global points envelope 

The global points envelope serves, on the one hand, to fill in the managerial staff (excluding the post of principal) and support staff at school level and, on the other, to shape a policy of task and function differentiation at school and school community level. 

There is a different calculation for school communities, schools of mainstream education outside a school community, schools of special needs education outside a school community and centres for part-time vocational secondary education. Factors that play a role in the calculation include the number of regular pupils, the allocated framework, the number of equipped hours of practical subjects, plus possibly a number of fixed packages.   

Temporary home education (TOAH) 

Schools receive additional hours to provide temporary home education for sick children. Schools receive teacher hours for each period for which a pupil is eligible. 

Staffing arrangements in special secondary education 

Office of Principal 

In special needs secondary education, a full-time position of principal is granted to an institution with at least 72 regular pupils on the applicable census date. Regular pupils of education types 1 and 2 are multiplied by 1.33 for this purpose. If the minimum number of pupils is not reached, the principal is charged with a teaching assignment pro rata of 2 teaching hours for each full batch of 9 pupils missing. The teaching hours fall within the teaching hours package.  

Integrated support offer 

Schools receive a package of teaching hours in secondary education to provide appropriate guidance for each pupil with a view to equal educational opportunities. A calculation of this package is made every year based on the number of pupils meeting one or more equal opportunities indicators in the school. These indicators are as follows:  

Pupils meeting only the last indicator (home language) are not eligible for these teacher hours. Each pupil meeting one or more indicators generates a point value. This point value is converted into the total number of teacher hours by means of a coefficient.  

To qualify for this package of teacher hours, the school must achieve a certain level of concentration (40%) in type basic offerings (type 1) and/or 3 and generate a minimum of six teacher hours.  

Teacher hours to support the school 

In special needs secondary education, the following additional packages of teaching hours exist:   

These teacher hours are distributed among the schools pro rata their share in the total number of teacher hours in ordinary secondary education.  

Furthermore, schools get teaching hours for the following:  

Schools can also apply for derogation hours. These can provide assistance in local emergencies.  

Global points envelope 

See point on mainstream secondary education.  

Education at home (OAH) 

School boards in subsidised free education have greater autonomy. However, they have to comply with the accounting obligations of the new NPO legislation and its audit. Large NPOs are obliged to have an audit carried out by an auditor. The cost of this auditor is partly reimbursed by the government. 

Subsidised educational institutions, boarding schools and CLBs that meet the criteria of rationalisation and programming plans can apply to the government for investment.  

Verification of the use of operating funds is carried out by the verification service of the Education Services Agency. 

The GOK operation (GOK = equal education opportunities policy) is an integral part of the pupil guidance policy for which the school sets its own targets, indicators and a timetable. It is the education inspectorate that evaluates the GOK policy during regular school inspections. Indeed, except for new schools, the education inspectorate evaluates the equal opportunities policy during every inspection.  The evaluation of the GOK policy can be positive or negative. In case of a negative evaluation, the school has to make a commitment to remediation with extra guidance and support. 

Fees within public education

Childcare  

In care for babies and pre-school children working according to income rates, an average of €15.29 was paid for a full day of care in 2022. 

In group or family care with income rate, the income rate depends on the joint taxable professional income and the number of dependent children. Depending on the situation, between €6 (standard minimum rate) (€3.6 for exceptional minimum rate and €1.89 for very lowest minimum rate) and €33.31 (maximum rate) per day are paid (rates 2023). There is also tax deduction of the parental contribution. 

There are statutory criteria for tariff reductions: 

Free-price group or family childcare centres (they have no subsidies or only the basic subsidy) charge a fixed amount per day or per month. There is no legal maximum fee, but there are also tax deductions and a childcare allowance under the growth package4 . The fixed prices charged generally follow the principle of free market forces. In regions where there is less supply, prices will usually be higher. Often prices are aligned with the maximum rate for care with income rate or just below, to ensure that care remains viable and not endangered. 

Primary and secondary education 

Free access to compulsory education is guaranteed by the Constitution (art. 24 §3). Education Decree XIII of 13 July 2001 fleshed it out further: schools may not charge direct or indirect enrolment fees. Indirect enrolment fees refer to costs, levied at the beginning or during the year, by school boards or ancillary organisations, the amount of which is so high as to constitute a real obstacle to enrolment. Charges may only be passed on to parents and adult pupils for certain educational activities and teaching materials provided: 

Costs passed on such as meals, drinks, supervision, should always be proportional to the services provided. 

For secondary education, cost control is the credo. 

For primary education, there is a maximum bill and there is also an official list of materials that are necessary for the attainment of the attainment targets or the pursuit of the developmental goals and which schools must therefore provide to the children free of charge (such as notebooks, folders, school diary, textbooks). 

Other costs in primary education (magazines used in class, theatre visits, sports activities, one-day extra-muro activities...) are subject to a 'sharp' maximum bill. For the 2023-2024 school year, it amounts - due to the application of the index formula and rounding - to 55 euros per pupil for pre-school children and 105 euros per year of primary education. 

For multi-day trips (extra-muros activities), there is a less stringent maximum bill of 520 euros per pupil for the entire duration of primary education for the 2023-2024 school year. Schools have very great autonomy with regard to extra-muros activities, but these must remain framed within the school's pedagogical project, underpinned by the school's entire educational community, and made known in good time in advance to parents who can decide for themselves whether their child will take part in the extra-muros activity of a full day or more.  

Adult Education Centres and Basic Education Centres 

Centres may only charge students for necessary course materials at cost price. Such costs must be estimated and communicated to the student upon enrolment (see Article 121 of the Adult Education Decree). 

 Financial support for learners 

Childcare 

Families are also financially supported in other ways to raise their children. 

Every child living in Flanders receives a Growth Package. The Growth Package consists of family benefits and other financial allowances to support families in raising their children. 

It is a package tailored to each child in each family. So the amount parents get depends on their situation.   

The Growth Package for each child consists of: 

All current amounts and conditions can be found on the website Growth Package Incentives | Growth Package 

Parents who use childcare for children up to 14 years old (or under 21 for children with severe disabilities) can deduct these costs for tax purposes provided that the childcare is licensed, recognised by or has a certificate of supervision from Opgroeien and organised by the school or by an initiative recognised, supervised or subsidised by a local authority or a public administration of the Flemish Community. 

Childcare is understood broadly within this framework: expenses for activities of recognised or subsidised youth work clubs or sports organisations are also eligible for tax relief. Examples include: costs for participating in a camp, playground work, taking part in a workshop,... 

All care costs may be contributed, up to a maximum of 14.40 euros per care day and per child (assessment year 2023 - income year 2022). The amount is indexed every year. 

The tax relief is 45% of that expenditure. 

Primary and secondary education 

School allowance and study grant 

With the introduction of the Growth Package, the former student finance/school allowance scheme disappeared. The Growth Package (Children attending pre-primary, primary or secondary schools) specifically for the purpose of each child's educational participation includes a school bonus (in August), depending on age; a kindergarten supplement, for school-aged preschoolers aged 3 and 4; and for lower-income families also a school supplement.  More information can be found at: School allowance or selective participation allowance | Growth Package 

In order to give everyone the opportunity to pursue higher education, the Flemish government gives study grants in certain cases. 

More information can be found at:  

Costs in higher education? Apply for your scholarship (studietoelagen.be) 

 Financial support for learners' families 

Childcare 

It is the childcare centre that receives a grant from Growing Up if it demonstrates that greater support or resources are needed to care for the child with specific support needs.  

Unlike the other grants, there is no advance payment for inclusive care grants: based on the performance reported, the grant is paid after the end of the calendar year, along with the balance. 

Financial support for children 

The care offer is funded (see 3.1.1). Through the growth package, families receive financial support, including those with children with specific support needs (care allowance - see 3.1.4). 

The system of allowances in special needs education does not differ from that in mainstream education, pupils in secondary education receive financial support through the regular Growth Package system (see above) 

Bus or taxi transport is organised for special education children, funded by the government (see below) 

Parents also receive various additional financial allowances: 

FONS (Fund in English), the Flemish government agency that pays out the Growth Package, grants an increased amount via the care bonus within it, according to the degree of disability determined according to the OBSI, the official Belgian scale for degree of disability. This scale is based on three pillars: the child's degree of disability, the child's activity and participation possibilities and the burden on the family. The FPS Finance gives tax relief depending on income.