COÛTS NETS DÉCOULANT DE LA RÉDUCTION DU NOMBRE D’ÉLÈVES PAR CLASSE : LE CAS DU PORTUGAL

Cet article vise à favoriser la réflexion sur les avantages de la diminution du nombre d’élèves par classe. En ce sens, il cherche à démontrer que les coûts qui en résultent sont en général surestimés car calculés d’après les coûts bruts qu’un travailleur représente pour l’état, sans prendre en considération les coûts nets correspondants. Cet exercice académique concerne le cas du Portugal et le coût d’un enseignant dans le système scolaire public de ce pays. Notre objectif est d’approfondir la réflexion sur la question pour sensibiliser les différents acteurs de l’éducation à une l’approche plus fine concernant le rapport entre coûts et bénéfices directs et indirects d’une politique de réduction du nombre d’élèves par classe.

POLITIQUES ÉDUCATIVES; DIMENSION DE LA CLASSE; COÛTS; PORTUGAL

Authorship

Pedro Ribeiro Mucharreira

Instituto de Educação, Universidade de Lisboa, Lisboa, Portugal; prmucharreira@ie.ulisboa.ptUniversidade de LisboaPortugalLisboa, PortugalInstituto de Educação, Universidade de Lisboa, Lisboa, Portugal; prmucharreira@ie.ulisboa.pt

https://orcid.org/0000-0003-0059-0576

Belmiro Gil Cabrito

Instituto de Educação, Universidade de Lisboa, Lisboa, Portugal; b.cabrito@ie.ulisboa.ptUniversidade de LisboaPortugalLisboa, PortugalInstituto de Educação, Universidade de Lisboa, Lisboa, Portugal; b.cabrito@ie.ulisboa.pt

https://orcid.org/0000-0003-0420-5639

Luís Capucha

Instituto Universitário de Lisboa (ISCTE-IUL), Lisboa, Portugal; luis.capucha@iscte-iul.ptInstituto Universitário de LisboaPortugalLisboa, PortugalInstituto Universitário de Lisboa (ISCTE-IUL), Lisboa, Portugal; luis.capucha@iscte-iul.pt

https://orcid.org/0000-0002-4173-9309

NOTE

All authors have contributed equally to this manuscript.

SCIMAGO INSTITUTIONS RANKINGS

Tables

Tables (7)

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TABLE 1
TEACHERS BY PAY SCALE AND TOTAL EXPENDITURE BY THE STATE IN 2015-2016

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TABLE 2
ANNUAL FINANCIAL OBLIGATIONS OF THE STATE / EMPLOYMENT COST OF AN AVERAGE SCALE TEACHER (BASED ON THE TOTAL NUMBER OF TEACHERS BETWEEN SCALES 167 AND 340) IN 2015-2016 (IN EUROS)

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TABLE 3
ANNUAL FINANCIAL OBLIGATIONS OF THE STATE/EMPLOYMENT COST OF SCALE 167 IN 2015-2016 (IN EUROS)

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TABLE 4
SUMMARY OF COSTS - FINANCIAL OBLIGATIONS OF THE STATE PER TEACHER, IN 2015-2016

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TABLE 5
NUMBER OF CLASSES AND TEACHING HOURS TO BE CREATED IN 2017/2018

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TABLE 6
LEGISLATION ON CLASS SIZE IN PORTUGAL, FROM 2001 TO 2017, BY LEVEL OF INSTRUCTION

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TABLE 7
GROSS COSTS AND NET COSTS ARISING FROM TEACHING HOURS TO BE CREATED IN 2017/2018, PRICES IN 2015-2016

TABLE 1 TEACHERS BY PAY SCALE AND TOTAL EXPENDITURE BY THE STATE IN 2015-2016

SCALES (TEACHERS WITHIN THE FRAMEWORK)	NUMBER OF TEACHERS	MONTHLY BASE SALARY (EUROS)	TOTAL EXPENDITURE/SCALE (EUROS)
Scale 167	9,833	1,518.63	14,932,688.79
Scale 188	13,361	1,709.60	22,841,965.60
Scale 205	17,912	1,864.19	33,391,371.28
Scale 218	14,090	1,982.40	27,932,016.00
Scale 223	57	2,027.87	115,588.59
Scale 235	7,163	2,137.00	15,307,331.00
Scale 245	8,490	2,227.93	18,915,125.70
Scale 272	5,064	2,473.46	12,525,601.44
Scale 299	11,744	2,718.99	31,931,818.56
Scale 340	10,273	3,091.82	31,762,266.86
Scale 370	0	3,364.29	0
Totals	97,987		209,655,773.80

Source: Prepared by the authors with data from the Ministry of Education (2018).

TABLE 2 ANNUAL FINANCIAL OBLIGATIONS OF THE STATE / EMPLOYMENT COST OF AN AVERAGE SCALE TEACHER (BASED ON THE TOTAL NUMBER OF TEACHERS BETWEEN SCALES 167 AND 340) IN 2015-2016 (IN EUROS)

PUBLIC FINANCIAL OBLIGATIONS
Monthly base salary (Average Salary) (1)	2,139.63
Social Security/CGA² 2 In the Portuguese context, Social Security refers to the general program, while Caixa Geral De Aposentacões (CGA) corresponds to the social security program for civil servants. Due to recent legal changes, some teachers are covered by CGA and others by Social Security. (23.75%) (2)	508.16
Total monthly cost to the State (1)+(2)	2,647.79
Annual total (14 months)³ 3 In Portugal, in addition to their monthly salaries, workers receive a holiday bonus and a Christmas bonus. (3)	37,069.09
Meal subsidy (11 months)⁴ 4 In Portugal, the meal subsidy is only paid for 11 months of actual work. (4)	1,014.40
Total Annual Obligation for a new teacher, hired at an average salary (A)=(3)+(4)	38,083.49

DIRECT PUBLIC FINANCIAL BENEFITS
Total Annual Obligation (Average Salary)	38,083.49
Base salary (14 months)	29,954.82
IRS Withholding (22.2%) (1)	6,649.97
Social Security/CGA (11%) (2)	3,295.03
ADSE ⁵ 5 The ADSE is a public institute of the Ministries of Finance and Health, directed toward Disability Protection and Assistance. (3.5%) (3)	1,048.42
Total Direct Public Financial Benefits (B)=(1)+(2)+(3)	10,993.42

INDIRECT PUBLIC FINANCIAL BENEFITS / ECONOMIC BENEFITS
Net Salary (Average Salary) (1)	18,961.40
Meal subsidy (11 months) (2)	1,014.40
Income from labour factor (RDP) (3)=(1)+(2)	19,975.80
Expected consumer spending (96.1% consumption tax, as a function of RDP-2nd quarter 2016)	19,196.74
VAT potential income (12.5% of the average VAT- VAT/Expected consumer spending) (4)	2,399.59
Total Indirect Public Financial Benefits/Economic Benefits (C) = (4)	2,399.59
Average Net Annual Teacher Salary = (A) - ((B) + (C)) (Average Gross Annual Teacher Salary - Total Direct Public Financial Benefits - Total Indirect Public Financial Benefits)	24,690.48 euros/ teacher (Average Salary)

Source: Prepared by the authors with data from the Ministry of Education, Pordata and Banco de Portugal (2018).

TABLE 3 ANNUAL FINANCIAL OBLIGATIONS OF THE STATE/EMPLOYMENT COST OF SCALE 167 IN 2015-2016 (IN EUROS)

PUBLIC FINANCIAL OBLIGATIONS
Base salary (Scale 167) (1)	1,518.63
Social Security / CGA (23.75%) (2)	360.67
Total monthly cost to the State (1)+(2)	1,879.30
Annual total (14 months) (3)	26,310.26
Meal subsidy (11 months) (4)	1,014.4
Total Annual Obligation for a new teacher, hired at Scale 167 (A)=(3)+(4)	27,324.66

DIRECT PUBLIC FINANCIAL BENEFITS
Total annual obligation (Scale 167)	27,324.66
Base salary (14 months)	21,260.82
IRS Withholding (15.8%) (1)	3,359.21
Social Security / CGA (11%) (2)	2,338.69
ADSE (3.5%) (3)	744.13
Total Direct Public Financial Benefits (B) = (1)+(2)+(3)	6,442.03

INDIRECT PUBLIC FINANCIAL BENEFITS / ECONOMIC BENEFITS
Net salary (Scale 167) (1)	14,818.79
Meal subsidy (11 months) (2)	1,014.4
Income from labour factor (RDP) (3)=(1)+(2)	15,833.19
Expected consumer spending (96.1% consumption tax, as a function of RDP-2nd quarter 2016)	15,215.70
VAT potential income (12.5% of the average VAT - VAT/Expected consumer spending) (4)	1,901.96
Total Indirect Public Financial Benefits / Economic Benefits (C) = (4)	1,901.96
Net Annual Teacher Salary Scale 167= (A) - ((B) + (C)) (Gross Annual Teacher Salary Scale 167 - Total Direct Public Benefits - Total Indirect Public Benefits)	18,980.67 euros/teacher (Scale 167)

Source: Prepared by the authors with data from the Ministry of Education, Pordata and Banco de Portugal (2018).

TABLE 4 SUMMARY OF COSTS - FINANCIAL OBLIGATIONS OF THE STATE PER TEACHER, IN 2015-2016

DESCRIPTION	EUROS
Average Gross Annual Teacher Salary (euros)	38,083.49
Average Net Annual Teacher Salary (euros)	24,690.48
Gross Annual Teacher Salary Scale 167 (euros)	27,324.66
Net Annual Teacher Salary Scale 167 (euros)	18,980.67

Source: Authors’ development.

TABLE 5 NUMBER OF CLASSES AND TEACHING HOURS TO BE CREATED IN 2017/2018

STARTING YEARS OF THE CYCLE	CLASSES TO CREATE	TEACHING HOURS TO CREATE (FTE)
1st year	209	217
5th year	174	178
7th year	208	236
10th year - Secondary Education (General)	184	190
1st year - Secondary Education (Professional)	261	236
Totals	1,036	1,057

Source: et al).

TABLE 6 LEGISLATION ON CLASS SIZE IN PORTUGAL, FROM 2001 TO 2017, BY LEVEL OF INSTRUCTION

EDUCATIONAL CYCLES	LEGISLATION (2001-2004)	LEGISLATION (2004-2013)	LEGISLATION (2013- 2017)	AVERAGE CLASS SIZES IN 2015-2016
1st cycle of Primary Education	cannot exceed 25	cannot exceed 24	26 students	20.7 (16,142 classes)
2nd cycle of Primary Education	25-28 students	24-28 students	26-30 students	22.1 (8,084 classes)
3rd cycle of Primary Education	25-28 students	24-28 students	26-30 students	22.4 (11,772 classes)
Secondary Education - General	25-28 students	24-28 students	26-30 students	24.5 (7,008 classes)
Secondary Education - Professional/Vocational Classes	-	18-23 (minimum of 15 and maximum of 28, when justified)	24-30 students	17.2 (3,583 classes)

Source: et al.).

TABLE 7 GROSS COSTS AND NET COSTS ARISING FROM TEACHING HOURS TO BE CREATED IN 2017/2018, PRICES IN 2015-2016

YEARS OF THE BEGINNING OF EACH CYCLE	GROSS COSTS (SCALE 167), IN EUROS	NET COSTS (SCALE 167), IN EUROS
1st year	5,929,451.22	4,118,805.39
5th year	4,863,789.48	3,378,559.26
7th year	6,448,619.76	4,479,438.12
10th year - Sciences & Humanities Classes (General Education)	5,191,685. 40	3,606,327.30
1st year - Professional/Vocational Classes	6,448,619.76	4,479,438.12
Totals	28,882,165.62	20,062,568.19

Source: Authors’ development.

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10.1590/198053146878

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COÛTS NETS DÉCOULANT DE LA RÉDUCTION DU NOMBRE D’ÉLÈVES PAR CLASSE : LE CAS DU PORTUGAL

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[1] NOTE

All authors have contributed equally to this manuscript.