Accounts for private kindergartens

Updated: 23 November 2021

Next update: Not yet determined

Income of operating expenses in private kindergartens are accounted by government subsidies
Income of operating expenses in private kindergartens are accounted by government subsidies
2020
88
%

Selected tables and figures 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
2020
The whole country2 8632 435409191488
Viken75362012941488
Oslo3802869221491
Innlandet1681442311491
Vestfold and Telemark1841641911389
Agder2121783401392
Rogaland207198721585
Vestland3223081401485
Møre og Romsdal130125411487
Trøndelag - Trööndelage2621906571489
Nordland - Nordlánnda137129711490
Troms og Finnmark - Romsa ja Finnmárku108931501491
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
2020
The whole country132.4199.3166.2193.2769.9646.64
Viken130.3497.7565.1789.3366.9944.66
Oslo128.3296.2464.1698.8774.1549.44
Innlandet134.69101.0267.3567.6750.7533.83
Vestfold and Telemark129.7197.2964.8694.8371.1247.41
Agder133.88100.4166.94108.7981.5954.39
Rogaland131.4098.5565.70115.5386.6457.76
Vestland136.66102.5068.33103.8577.8951.93
Møre og Romsdal134.98101.2467.4981.6161.2140.81
Trøndelag - Trööndelage138.19103.6469.1078.9659.2239.48
Nordland - Nordlánnda132.4399.3266.22109.4682.1054.73
Troms og Finnmark - Romsa ja Finnmárku130.8598.1465.42112.4584.3456.22
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
2020
The whole country3 1782 3831 5896 8855 1643 44311 1238 3425 56115 36011 5207 68019 59714 6989 79923 83417 87611 917
Viken3 1282 3461 5646 7785 0833 38910 9498 2115 47415 11911 3407 56019 29014 4689 64523 46117 59611 731
Oslo3 0802 3101 5406 6725 0043 33610 7798 0845 38914 88511 1647 44218 99114 2439 49523 09717 32311 548
Innlandet3 2332 4241 6167 0045 2533 50211 3148 4865 65715 62411 7187 81219 93414 9519 96724 24418 18312 122
Vestfold and Telemark3 1132 3351 5576 7455 0593 37310 8968 1725 44815 04711 2857 52319 19814 3989 59923 34917 51111 674
Agder3 2132 4101 6076 9625 2213 48111 2468 4345 62315 53011 6477 76519 81414 8609 90724 09818 07312 049
Rogaland3 1542 3651 5776 8335 1253 41711 0388 2785 51915 24311 4327 62119 44814 5869 72423 65317 74011 826
Vestland3 2802 4601 6407 1065 3303 55311 4808 6105 74015 85311 8907 92620 22615 17010 11324 59918 44912 300
Møre og Romsdal3 2402 4301 6207 0195 2643 51011 3398 5045 66915 65811 7447 82919 97814 9839 98924 29718 22312 149
Trøndelag - Trööndelage3 3172 4871 6587 1865 3893 59311 6088 7065 80416 03012 0238 01520 45215 33910 22624 87418 65612 437
Nordland - Nordlánnda3 1782 3841 5896 8865 1653 44311 1248 3435 56215 36211 5217 68119 60014 7009 80023 83817 87811 919
Troms og Finnmark - Romsa ja Finnmárku3 1402 3551 5706 8045 1033 40210 9918 2435 49615 17811 3847 58919 36514 5249 68323 55317 66411 776
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.
202020192018
Net profit for the year589 784650 580888 133
Positive net profit1 126 9451 030 5361 158 732
Negative net profit537 161379 955270 599
Number of kindergartens2 8632 9192 970
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.
202020192018
Positive net profit1 126 9451 030 5361 158 732
Allocated to equity892 635678 489856 165
Allocated to cover tax demands2 3753 1182 646
Allocated to owner (dividend)116 350111 233111 654
Allocated to intra-group contribution97 664220 723166 677
Allocated to cover loss from previous years17 53616 97321 590
Number of kindergartens with positive net profit1 9781 9582 021
Explanation of symbols

About the statistics

The account statistics for private kindergartens presents detailed information about the activities in this sector on the basis of financial information.

According to the Day Care Institutions Act of 1995, a kindergarten is defined as an approved educational establishment organized for children below the age of compulsory education. The Ministry of Education and Research determines regulations and guidelines for kindergartens, while municipalities issue the approvals.

A family day-care center is a kindergarten that organizes its activities in a private home, based on the premise that a kindergarten teacher is employed as an educational supervisor. The kindergarten teacher should either be attached to a normal 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 kindergartens are a mix of ordinary kindergartens and family day-care centers.

Operating income includes parental payments, sale/hiring out place, sale of equipment, state subsidy, municipal subsidy, other municipal subsidy, and other incomes.

Operating expenses include salary, social charges, equipment, maintenance and other operation expenses.

Operating profit is operating income less operating expences.

Net profit is operating profit adjusted with financial items and tax.

Type of owner is a description of the owner of the kindergarten and is a predefined list 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. Pay the positive net profit as dividend payments to kindergarten owner or transfer as an intra-group contribution.

Dividend is a payment of the positive net profit to the kindergarten's owner.

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

Public kindergartens: Kindergartens owned by the municipal, county municipal or state authorities.

Private kindergartens: Privately owned kindergartens, including privately owned kindergartens receiving subsidies from the municipality.

Non-municipal kindergartens: County municipal, state or privately-owned kindergartens.

Part-time attendance in kindergartens: Children with agreed attendance hours within the categories of 0-8 hours, 9-16 hours, 17-24 hours or 25-32 hours per week.

Full-time attendance in kindergartens: Children with agreed attendance hours of 41 hours or more per week.

The Standard Industrial Classification (SN2002) used in Statistics Norway is based on the EU´s NACE-standard.

Name: Accounts for private kindergartens

Topic: Education

Not yet determined

Division for Education and Culture Statistics

Counties.

Frequency: Annual

Timeliness: The statistics are usually published in November/December.

Not relevant

Primary data and information on sample units are stored temporarily in the programming language SAS, and stored permanently as text-files.

The account statistics for private kindergartens presents detailed information about the activities in this sector 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 in 1992. In 2003 (accounting year 2002) a new questionnaire, Q 0257, was used. The present questionnaire allows Statistics Norway to publish more detailed statistics. Starting in 2008 a new web solution called BASIL (The Norwegian Directorate for Education and Training) was used for the data collection.

Users include public sector agencies, with Ministry of Education and Research and The Norwegian Directorate of Education and Training as the main user, private organisations, individuals, international organisations and media.

No external users have access to the statistics and analyses before they are published and accessible simultaneously for all users on ssb.no at 8 am. Prior to this, a minimum of three months' advance notice is given in the Statistics Release Calendar. This is one of Statistics Norway’s key principles for ensuring that all users are treated equally.

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

The information is collected by The Norwegian Directorate for Education and Training. Statistics Norway uses the reports to produce official statistics under the authority of the Statistics Act of 21 June 2019 No. 32 relating to official statistics and Statistics Norway § 10.

Not relevant

The statistics include all privately owned kindergartens (industry code 88.911) which has been in operation throughout the financial year. Furthermore, the statistics comprise data from privately-owned ordinary kindergartens, family day-care centers and the mixed ordinary kindergartens and family day-care centers.

The statistics are based on a questionnaire from the BASIL database (BArnehage-Statistikk-InnrapporteringsLøsning). The questionnaire is sent to all privately-owned kindergartens. The Register of Establishments and Enterprises at Statistics Norway is used to obtain necessary information about the population.

The statistics include the whole population of private kindergartens that has been in operation throughout the whole financial year.

The web solution presently in use for the data collection is called BASIL (BArnehage-Statistikk-InnrapporteringsLøsning) and is found on the website of The Norwegian Directorate for Education and Training. Username and password is sent out within three months after the end of the statistical year, with a response deadline of four weeks.

Revisions and corrections are carried out on the information obtained from the sample population and the structural survey.

Not relevant

The figures are neither published at institutional nor municipal level.

The numbers of establishments included in the statistics vary from year to year. These statistics show income and costs in private kindergartens, and do not give information about numbers of private kindergartens.

The 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.

Returned questionnaires are registered into a database. The registration programme contains automatical controls, and questionnaires which fail to pass the controls are checked individually. Nevertheless, the results of a statistical survey may contain collection and processing errors.

The questionnaire is sent out to all none-municipal kindergartens in Norway. The response rate is not 100 per cent, but normally over 90 per cent. The statistics is therefore representative.

Not relevant





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