Accounts for private kindergartens

Updated: 20 November 2023

Next update: 5 December 2024

Share of operating expenses in private kindergartens covered by government subsidies
Share of operating expenses in private kindergartens covered by government subsidies
2022
85
%
 
Main figures - Accounts for private kindergartens
Main figures - Accounts for private kindergartens
2022
All kindergartens2 690
Average hourly cost1
Ordinary kindergartens
0-2 years142.27
3 years106.70
4-6 years71.14
Family day-care centers
0-2 years96.00
3 years72.00
4-6 years48.00
Income in per cent of operating expenses
Parental payments14
Governmental subsidies85
1The calculation of costs is modified in 2021. From 2015 onwards, children 0-2 years old are weighted by 2. Children 3-6 years old are not weighted.
Explanation of symbols

Selected tables and charts from this statistics

  • Private kindergartens, by type of kindergarten and income in per cent of operating expenses.
    Private kindergartens, by type of kindergarten and income in per cent of operating expenses.
    Type of kindergartenShare of operating expenses
    All kindergartensOrdinary kindergartensFamily day-care centersMixed ordinary kindergartens and family day-care centersParental paymentsGovernmental subsidies
    2022
    The whole country2 6902 335341141485
    Viken72360911041485
    Oslo3672838311487
    Innlandet1461301601486
    Vestfold og Telemark1791611711486
    Agder1981692901486
    Rogaland196189611582
    Vestland2902791101484
    Møre og Romsdal120118201483
    Trøndelag - Trööndelage2321765061488
    Nordland - Nordlánnda135129511487
    Troms og Finnmark - Romsa ja Finnmárku104921201486
    Explanation of symbols
  • Hourly cost for a place in a private kindergarten, by type of kindergarten and groups of age.
    Hourly cost for a place in a private kindergarten, by type of kindergarten and groups of age.1
    Average hourly cost
    Ordinary kindergartensFamily day-care centres
    0-2 years3 years4-6 years0-2 years3 years4-6 years
    2022
    The whole country142.27106.7071.1496.0072.0048.00
    Viken141.93106.4570.9784.4363.3242.21
    Oslo139.52104.6469.76102.1776.6351.09
    Innlandet146.05109.5473.0375.0456.2837.52
    Vestfold og Telemark144.30108.2372.15100.3875.2950.19
    Agder146.61109.9573.30128.0596.0464.03
    Rogaland139.21104.4169.61119.7389.8059.87
    Vestland142.29106.7271.15106.4479.8353.22
    Møre og Romsdal140.99105.7470.49105.9579.4652.97
    Trøndelag - Trööndelage145.60109.2072.8078.8459.1339.42
    Nordland - Nordlánnda142.59106.9571.30109.6382.2254.82
    Troms og Finnmark - Romsa ja Finnmárku140.74105.5570.37123.0092.2561.50
    1The calculation of costs is modified in 2021. From 2015 onwards, children 0-2 years old are weighted by 2. Children 3-6 years old are not weighted.
    Explanation of symbols
  • Monthly cost for a place in ordinary kindergarten by hours of attendance and age groups.
    Monthly cost for a place in ordinary kindergarten by hours of attendance and age groups.1
    0-8 hours9-16 hours17-24 hours25-32 hours33-40 hours41 hours or more
    0-2 years3 years4-6 years0-2 years3 years4-6 years0-2 years3 years4-6 years0-2 years3 years4-6 years0-2 years3 years4-6 years0-2 years3 years4-6 years
    2022
    The whole country3 4142 5611 7077 3985 5493 69911 9518 9635 97516 50312 3788 25221 05615 79210 52825 60919 20612 804
    Viken3 4062 5551 7037 3805 5353 69011 9228 9425 96116 46412 3488 23221 00615 75410 50325 54719 16112 774
    Oslo3 3492 5111 6747 2555 4413 62811 7208 7905 86016 18512 1398 09220 64915 48710 32525 11418 83612 557
    Innlandet3 5052 6291 7537 5955 6963 79712 2699 2016 13416 94212 7078 47121 61616 21210 80826 29019 71713 145
    Vestfold og Telemark3 4632 5971 7327 5045 6283 75212 1219 0916 06116 73912 5548 36921 35716 01710 67825 97419 48112 987
    Agder3 5192 6391 7597 6235 7183 81212 3159 2366 15717 00612 7558 50321 69816 27310 84926 38919 79213 194
    Rogaland3 3412 5061 6717 2395 4293 62011 6948 7705 84716 14912 1118 07420 60315 45310 30225 05818 79412 529
    Vestland3 4152 5611 7077 3995 5493 70011 9528 9645 97616 50612 3798 25321 05915 79410 53025 61219 20912 806
    Møre og Romsdal3 3842 5381 6927 3315 4993 66611 8438 8825 92216 35512 2668 17720 86615 65010 43325 37819 03412 689
    Trøndelag - Trööndelage3 4942 6211 7477 5715 6783 78612 2309 1736 11516 89012 6678 44521 54916 16210 77426 20819 65613 104
    Nordland - Nordlánnda3 4222 5671 7117 4155 5613 70711 9788 9835 98916 54112 4068 27021 10415 82810 55225 66719 25012 834
    Troms og Finnmark - Romsa ja Finnmárku3 3782 5331 6897 3185 4893 65911 8228 8665 91116 32612 2448 16320 82915 62210 41525 33319 00012 666
    1The calculation of costs is modified in 2021. From 2015 onwards, children 0-2 years old are weighted by 2. Children 3-6 years old are not weighted.
    Explanation of symbols
  • Net profit for private kindergartens, in NOK 1 000.
    Net profit for private kindergartens, in NOK 1 000.
    202020212022
    Net profit for the year589 784532 502297 395
    Positive net profit1 126 945999 769870 280
    Negative net profit537 161467 268572 885
    Number of kindergartens2 8632 7962 690
    Explanation of symbols
  • Allocation of net profit for private kindergartens, in NOK 1 000.
    Allocation of net profit for private kindergartens, in NOK 1 000.
    202020212022
    Positive net profit1 126 945999 769870 280
    Allocated to equity892 635648 715564 037
    Allocated to cover tax demands1 2 375..
    Allocation for sole proprietorships2 .66 17266 461
    Allocated to owner (dividend)116 350109 25185 025
    Allocated to intra-group contribution97 664164 793139 492
    Allocated to cover loss from previous years17 53610 83715 108
    Number of kindergartens with positive net profit1 9781 7871 577
    1No data from 2021
    2New variable from 2021
    Explanation of symbols

About the statistics

The statistics provide a comprehensive overview of private kindergartens in Norway. By private kindergartens, we mean kindergartens that are owned by private individuals or entities where the municipality provides grants, as well as private kindergartens without municipal grants. In the statistics, you will find figures for operating income, operating expenses, annual results, and the allocation of profits in private kindergartens at the county level.

The information under «About the statistics» was last updated 15 November 2023.

An approved educational establishment organized for children below the age of compulsory education, according to the Kindergarten Act.

Ordinary kindergarten

A kindergarten in approved premises with an outdoor area specially designed for kindergarten activities.

Family kindergarten/family day-care center

A kindergarten that organizes its activities in a private home and is based on the premise that a kindergarten teacher is employed as an educational supervisor. The kindergarten teacher should be either affiliated with a regular kindergarten or the municipal administration. The regulation on family day-care centers states that at least half of the children in a family day-care institution group must be other than the home's own children.

Mixed kindergarten

A kindergarten that is a combination of an ordinary kindergarten and a family day-care center.

Public kindergartens

Kindergartens owned by the municipality, county municipality, or the state.

Private kindergartens

Kindergartens owned by private individuals, organizations, or companies, either with municipal grants or without.

Non-municipal kindergartens

Kindergartens not owned by the municipality, i.e. state, county, and private kindergartens.

Part-time attendance

Number of children with an agreed length of stay in the categories of 0-8 hours, 9-16 hours, 17-24 hours, or 25-32 hours per week.

Full-time attendance

Number of children with an agreed length of stay of 41 hours or more per week.

Operating income

It includes parental payments, the sale/rental of places, the sale of equipment, refunded salaries from the social security administration, public grants, and transfers from other actors.

Operating expences

Include salaries, social charges, equipment, maintenance, and other operating expenses.

Operating profit

Operating income minus operating expenses.

Net profit

Operating profit adjusted for financial items and tax expenses.

Type of owner

A description of the kindergarten owner, predefined on the questionnaire.

Positive net profit

Can be allocated in two different ways:

  1. Retained as a part of the equity or to strengthen the kindergarten’s liquidity or to finance acquisitions for the kindergarten later.
  2. Paid as dividend payments to the kindergarten owner or transferred as an intra-group contribution.

Dividend

Payment of the positive net profit to the kindergarten's owner.

Group contribution

Paid group contribution is the transmission of positive net profit to the group company. Group companies are defined as companies in a relationship with each other as described in Companies Act § 1-3.

Disposition item Other

Allocation of the positive net profit that does not fit into the other allocation items. Such disposal can be the positive net profit for sole proprietorships.

Classification of county

Counties are regional administrative units for both state and county municipal operations and are an important entity in SSB's statistical publishing. They correspond to NUTS 3 in Eurostat's statistical classification.

Name: Accounts for private kindergartens


Topic: Education

5 December 2024

Division for Education and Culture Statistics

Published at county level.

The statistics are published annually. The data basis is the fiscal year, with publication typically in November of the following year.

Not relevant

Collected and revised data are stored securely by Statistics Norway in compliance with applicable legislation on data processing.

Statistics Norway can grant access to the source data (de-identified or anonymised microdata) on which the statistics are based, for researchers and public authorities for the purposes of preparing statistical results and analyses. Access can be granted upon application and subject to conditions. Refer to the details about this at Access to data from Statistics Norway.

The account statistics for private kindergartens presents detailed information about the activities on the basis of financial information. The statistics provides important and necessary knowledge about the subsidies transferred to kindergartens from the government and municipalities, and information about how these resources are used.

The statistics were first published for the fiscal year 1992 on the request of the Ministry of Children and Family (Barne- og familiedepartementet, BFD). Since then, this has been an annual task, initially commissioned by BFD. However, starting from the fiscal year 2005, the Ministry of Education and Research (Kunnskapsdepartementet, KD) became the principal, and from 2012 onwards, the Norwegian Directorate for Education and Training (Utdanningsdirektoratet) took over as the principal authority.

Starting from the fiscal year 2002, data was collected using a new form, "Annual Financial Statements for Non-Municipal Kindergartens." For the fiscal year 2007, electronic reporting through Utdanningsdirektoratet's database BASIL was introduced. From the reporting year 2013, the form was renamed to "Income Statement for Non-Municipal Kindergartens."

The main users, in addition to the Norwegian Directorate for Education and Training (Utdanningsdirektoratet) and the Ministry of Education and Research (Kunnskapsdepartementet), include other public administrations (municipalities and state administrations), research and policy institutions, certain private enterprises, interest groups, and the media.

No external users have access to statistics before they are released at 8 a.m. on ssb.no after at least three months’ advance notice in the release calendar. This is one of the most important principles in Statistics Norway for ensuring the equal treatment of users.

The account statistics for private kindergartens are related to other statistics in Statistics Norway, such as Children in kindergartens, Households payments in kindergartens and Employees in kindergartens and schools.

In addition, the Norwegian Directorate for Education and Training (Utdanningsdirektoratet) also publishes statistics in the field of kindergartens.

The statistics are developed, produced and disseminated pursuant to Act no. 32 of 21 June 2019 relating to official statistics and Statistics Norway (the Statistics Act).

The statistics are part of the national program for official statistics 2021-2023.

Main area Education, sub-area Kindergarten.

Not relevant

The statistics encompass all approved private kindergartens (industry code 88.911 - see the standard for industrial classification) that have been in operation throughout the relevant fiscal year. In addition, private kindergartens must have submitted an annual report for kindergartens by December 15 of the relevant fiscal year. The population includes private regular kindergartens, private family kindergartens, and private combined regular/family kindergartens. Private open kindergartens are not part of the population.

Reporting forms are sent to all non-municipal kindergartens at the kindergarten level (business level) and are approved by the municipality. The statistics only cover the operational accounts of the kindergartens. Investment accounts and balance sheets are not included in this reporting. Non-municipal kindergartens must complete the income statement form regardless of the accounting requirements to which the kindergarten is otherwise subject to. Kindergartens operated as businesses without accounting obligations, and those that use standard deductions rather than documented expenses for tax purposes, are not exempt from submitting the income statement form.

The term "non-municipal kindergartens" includes all state and county kindergartens as well as private kindergartens. The statistics only include private kindergartens.

The data source is the form "Income Statement for Non-Municipal Kindergartens." Information from the "Annual Report for Kindergartens as of December 15" is linked to the data basis and used in the publication. All approved kindergartens must submit the annual report form, and all non-municipal kindergartens must submit the income statement form.

Data is collected from BASIL (BArnehage-Statistikk-InnrapporteringsLøsning) at the Norwegian Directorate for Education and Training (Utdanningsdirektoratet). Kindergartens report to BASIL, and each individual kindergarten fills out the electronic form. Several checks are performed during registration. These checks include logic in the completion of the form, and the identification of summation errors. The form is approved by an auditor and by the municipality. The data collection period is from August to October.

Editing is defined here as checking, examining and amending data.

Not relevant

Employees of Statistics Norway have a duty of confidentiality.

Statistics Norway does not publish figures if there is a risk of the respondent’s contribution being identified. This means that, as a general rule, figures are not published if fewer than three units form the basis of a cell in a table or if the contribution of one or two respondents constitutes a very large part of the cell total.

Statistics Norway can make exceptions to the general rule if deemed necessary to meet the requirements of the EEA agreement, if the respondent is a public authority, if the respondent has consented to this, or when the information disclosed is openly accessible to the public.

More information can be found on Statistics Norway’s website under Methods in official statistics, in the ‘Confidentiality’ section.

The numbers of kindergartens included in the statistics vary from year to year. The purpose of the statistics is to provide information about the costs and revenues in private kindergartens, and therefore, it cannot be used to determine the total number of private kindergartens.

The number of private regular and family kindergartens is available in the regular kindergarten statistics. After the introduction of a new reporting form in 2002, there was a break in the time series. Electronic reporting was introduced in 2007.

In 2003, the municipalities of Råde, Frogn, Lillehammer, Nore og Uvdal, Tønsberg, Søgne, Stavanger, Randaberg, Orkdal, Flakstad, Nordreisa, and Alta were among the 20 municipalities that participated in the pilot program for the allocation of earmarked grants as block grants. The kindergartens in these municipalities did not receive state operating grants but received grants from the municipality's budget. Therefore, the kindergartens in these municipalities were separated from the county-level statistics. In 2004, the block grant pilot program was concluded, and the kindergartens in these municipalities were included in the county-level statistics from that year.

The calculation of costs changed when publishing data for the fiscal year 2021.

Starting from 2015, the number of children aged 0-2 years is weighted by a factor of 2, while children aged 3-6 years are not weighted.

The information is collected electronically through the "Income Statement for Private Kindergartens" form, via BASIL (BArnehage-Statistikk-InnrapporteringsLøsning), which is available on the Norwegian Directorate for Education and Training's website. Errors can occur during the completion of the forms at the kindergartens and during checks by municipalities. Most of these errors are identified and corrected through automated checks.

The published statistics should only encompass private kindergartens that have been in operation for the entire fiscal year. Kindergartens that have opened or closed during the year, and have not reported such changes, might erroneously be included in the statistical basis.

Even though the forms are sent to all kindergartens, not all of them report within the deadlines set by the Norwegian Directorate for Education and Training and Statistics Norway (SSB) for statistical production. These kindergartens are, therefore, excluded from the statistical basis.

The statistical basis is linked to data reported in the regular kindergarten statistics. Any errors in this data will therefore carry over into the financial statistics.

The income statement form is sent to all non-municipal kindergartens in Norway. The response rate is typically well above 90 percent, ensuring that the statistics are representative.

A revision is a planned change to figures that have already been published, for example when releasing final figures as a follow-up to published preliminary figures. See also Statistics Norway’s principles for revisions.

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