In France, several actors participate in the financing of education: the State, local authorities, families and companies.
The State finances more than half of the DEE (57.3% in 2019, see NI n°20.35); salaries, charges and pensions account for three quarters of education expenditure. In 2009, this proportion was 57.4%, and has therefore not changed since.
Local and regional authorities finance 23.3% of DEE in 2019 (see NI no.20.35). They are responsible for investment and the physical operation of schools (public and private under contract), as well as the remuneration of non-teaching staff (ATOSS):
- the regions, for upper secondary schools (ISCED 3): general and technological lycées, vocational lycées and Établissements Régionaux d'Enseignement Adapté (EREA). The regions are also responsible for school transport expenditure, which until 2017 was the responsibility of the départements;
- the départements, for ISCED level 2, lower secondary schools (collèges). 5.9 billion, or 3.7% of the DEE;
- municipalities, for primary schools (nursery and primary, ISCED 1). 20.1 billion, or 12.5% of the DEE.
Households finance, in 2019, 7.8% of domestic expenditure on education (see NI No 20.35). Textbooks are free of charge in schools and collèges.
Businesses contribute 8.4% of domestic education expenditure in 2019, mainly through the apprenticeship tax and their expenditure on continuing education.