Financing for equity in pre-primary education

Introduction

1. Education resources to subnational governments

2. Education resources to institutions

3. Education resources to students and families

4. Social policies and family support programmes

 

Introduction


Key financing indicators (UIS Data)

The official entrance age to pre-primary education was 3 years old in 2024. There is no information regarding the number of years of free pre-primary education granted in legal frameworks or the number of years of compulsory pre-primary education granted in legal frameworks. For 2022, the net enrolment rate for pre-primary for both sexes was 65,48%. 

Governance

In Serbia, the Ministry of Education (MoE) primarily oversees pre-university education. The MoE sets educational standards, regulates the selection and recruitment of school staff, and leads the sector. 

Tuition-free status

Compulsory, free Serbian schooling starts with the Preparatory Preschool Programme (PPP). The Law on the Fundamentals of the Education System states that Ministry shall undertake all the necessary measures so as to ensure a free-of-charge education. The education and pedagogy system includes preschool pedagogy.

 

1. Education resources to subnational governments

Local governments receive funds through three main channels. First, own-source revenue, which includes property taxes and other local levies. Second, shared revenue, consisting of a percentage of other taxes such as income tax, inheritance tax, and charges on common goods and natural resources. Third, intergovernmental grants, which may be non-earmarked or earmarked for horizontal and vertical equalisation, and represent the primary mechanism through which the central government transfers funds to municipalities. 

The Law on Local Government Finance (LLGF) established two main groups of transfers: Earmarked transfers, which pertain to funds transferred from the Republic's direct budget beneficiaries (primarily ministries) to local government units for financing specific projects or activities, and Non-earmarked transfers, which are provided at regular intervals for general purposes. 

Article 37 of the LLGF provides for the annual total non-earmarked transfer amount. This transfer represents an accounting category for allocating funds to local self-government units, amounting to 1.7% of the realised Gross Domestic Product. 

According to the LLGF, four types of non-earmarked transfers are defined: the Equalisation transfer, the Compensation transfer, the Transition transfer, and the General transfer. 

The latter is the only one that includes a component accounting for education. The criteria for calculating the General transfer, as defined by the law, are based on population size (65%), territory (19.3%), the number of school children in primary schools (4.56%), the number of children in secondary schools (2.0%), the number of buildings for primary schools (1.14%), the number of buildings for secondary schools (0.5%), the number of children covered by childcare (6.9%), and the number of buildings for childcare (1.5%). 

However, transfer mechanisms that take equity into account (such as equalization transfer or transfers redistribution) do not target pre-primary education specifically.

 

2. Education resources to institutions

Funding is shared between the central government and local self-government units, as established in the Law on the Education System Foundations. The Republic of Serbia's budget covers nationwide and system-level responsibilities, including the compulsory preparatory preschool programme before school enrolment, education for children with disabilities and those in hospitals, salaries and benefits for elementary and secondary school employees, as well as social security and retirement contributions. It also finances developmental programmes and projects, professional staff development, national and international student competitions, the operation of specialised schools, and support for exceptionally talented students (Article 187).  

Regional authorities approve the number of classes and teachers and manage intermediary functions between the central government and schools. Local Self-Governing units (LSGs) are responsible for financing preschool education and care, covering up to 80% of the economic cost per child, including staff salaries and current expenditures, as well as additional support based on the Interdepartmental Commission's assessment. Local authorities also fund professional training and employee benefits, transport for children, students, and staff (including accommodation and meals for students with disabilities and travel to competitions), capital expenditures, child protection and safety measures, other current expenditures not covered by the state budget, and payments arising from enforceable court judgments related to education financing (Article 189). Schools may obtain additional funding from donations, projects, or other sources to cover materials or investment projects. 

Private institutions offering preparatory classes are funded by parents. However, local governments can, by special decision, establish the right to a partial refund of costs for ECEC programmes in private preschools within a specific municipality. The monthly support amount can be up to the economic price set by a special rescript, with parents covering up to 80% of this price. 

Roma children receive support from the National Association of Pedagogical Assistants, and in 2023, additional measures for this population were adopted in Serbia. Pedagogical assistants play a crucial role in supporting pre-school children and pupils who need extra educational help due to learning difficulties or, in the case of Roma children, potential cultural or language barriers. Their responsibilities extend across various areas, including assistance with enrolment procedures, facilitating transportation, and ensuring access to textbooks, teaching aids, and necessary equipment for active participation in learning. They are also dedicated to removing barriers related to ethnic, cultural, and linguistic identities. 

 

3. Education resources to students and families

No information was found. 

 

4. Social policies and family support programmes

The Child Allowance (CA) is a programme that supports the income of poor households with children and universally covers families of children with disabilities. Families receiving FSA are required to ensure their children attend school. Special provisions apply for children with disabilities and for those in single-parent, foster, or guardian households. While funded by the national budget, the programme is administered by local governments. As of 2025, the maximum monthly income for eligibility is RSD 12,898.88 for typical families, with higher thresholds for single-parent households and families of children with disabilities. 

Last modified:

Wed, 04/03/2026 - 01:03

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