Reference cost upper secondary school, SEK/inv

The reference cost for upper secondary school is reported in SEK per inhabitant on 31/12, and is based on the net cost of upper secondary school in Sweden, proportion of 16-18 year olds in the municipality, pupils’ programme choices, the number of 19-20-year-olds enrolled in an upper secondary school program, the number of 16-18-year-olds who are not enrolled in an upper secondary school programme, assumptions about additional costs for small schools, school trips and accommodation grants, additional costs for population changes over five years of 16-18-year-olds, additional costs for salaries according to the wage equalisation model for upper secondary schools and part of the standard costs for administration, heating and population reduction from the cross-activity cost model. The difference between the reference cost and the standard cost of upper secondary school in the cost equalisation is that the reference cost measures the structure in question, while the standard cost is based on the structure two years earlier. On the one hand, part of the standard cost of business-wide costs is included in the reference cost.