Teacher compensation expressed as a percentage of direct expenditure in public educational institutions (instructional and non-instructional) of the specified level of education. Financial aid to students and other transfers are excluded from direct expenditure. Staff compensation includes salaries, contributions by employers for staff retirement programmes, and other allowances and benefits.
Data on education expenditure are collected through the UIS' Annual Survey on Formal Education which compiles national statistics from annual financial reports from the Ministry of Finance and/or Ministries of Education and/or national accounts from the National Statistical Office.
UNESCO Institute for Statistics
Divide teacher compensation in public institutions of a given level of education (ex. primary, secondary, or all levels combined) by total expenditure (current and capital) in public institutions of the same level of education, and multiply by 100.
Although countries responding to the UIS questionnaire on educational expenditure are required to follow common definitions for staff compensation, in some cases government budget classifications may differ. It is also often difficult to separate staff compensation between teachers and non-teachers, as these are usually grouped together in country's accounting systems. In general, respondent countries must use estimation methods to separate teacher and non-teacher staff compensation.
To assess how funds for education are spent between different types of expenditure (ex. current vs capital, staff vs other current).
By level of education.