Table 3.
Per child costs of HPSF and PAS for a hypothetical steady state
| Cost items for the steady state | Activities | Volume (per school) | Unit price | Stakeholder perspective | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Education | Household & leisure | Labour & social security | Healthcare | Societal perspective | |||||||||
| HPSF | PAS | HPSF | PAS | HPSF | PAS | HPSF | PAS | HPSF | PAS | ||||
| Personnel | |||||||||||||
| Program coordinator | Coordination | 4 schools: 0.25 FTE A | €112,000 / FTE 1 | €21 | €21 | ||||||||
| School project leaders | Coordination | 0.25 FTE A | €65,000 / FTE 1 | €49 | €49 | ||||||||
| Volunteers | Assisting during lunch break and activities |
Financial compensation: HPSF: €12,645 1; PAS: €8145 1 |
€38 | €24 | €53 B | €17 B | |||||||
|
Time investment HPSF: 12 volunteers, 1 h/day, 4 days/week (upper grades 5 days/week), 40 weeks PAS: 7 volunteers, 1 h/day, 3 days/week (upper grades 4 days/week), 40 weeks |
Time investment €14 / hour 4 |
||||||||||||
| Primary caregivers | Parental evaluation committee | 5 times / year, 1 h, 10 persons | €14/ h 4 | €2 | €2 | ||||||||
| Value of the extended school hours |
0.5 h freed-up, 4 times / week 2 children / household |
€14 / hour 4 | €-562 | ||||||||||
| Beneficiaries of unemployment benefits | Preparing lunches as part of reintegration to the labour market | 1 person, 15 h/week |
Income level: €1525 / month 6, Unemployment benefits: €1320 / month7; €8.80 / hour 6 Income taxes: 36.55% 8 |
€-3 C | €0 | €-22 C | €0 | ||||||
| External parties from the leisure sector | Giving workshops | €6675 1 | €20 | €20 | €0 D | €0 D | |||||||
| Pedagogical staff from childcare partners | Guiding lunch break and activities |
HPSF: 12 persons, 2 h/day, 4 days/week (upper grades 5 days/week), 40 weeks PAS: 8 persons, 1.5 h/day, 3 days/week (upper grades 4 days/week), 40 weeks |
€65,000/ FTE 1 | €524 | €204 | €0 E | €0 E | ||||||
| Materials | |||||||||||||
| Food (including personnel from caterer) | HPSF: 4 times / week, 40 weeks |
Cost: €2 / child / day A Offset: €1.86 / day 5 |
€320 F | €0 | €-298 F | €0 | |||||||
| Curriculum materials | 1 set per year | €2500 / school 1 | €7 | €7 | |||||||||
| Monitoring equipment | 1 survey | €1200 / survey 1 | €4 | €4 | |||||||||
| Total costs | |||||||||||||
| Net costs (per child/year) | €982 | €328 | €-807 | €18 | €-22 | €0 | €0 | €0 | €153 | €346 | |||
| Personnel | €651 | €317 | €-510 | €18 | €-22 | €0 | €0 | €0 | €120 | €335 | |||
| Materials | €331 | €11 | €-298 | €0 | €0 | €0 | €0 | €0 | €33 | €11 | |||
| Net costs (per child/day) | €6.14 | €2.05 | €-5.05 | €0.11 | €-0.13 | €0.00 | €0.00 | €0.00 | €0.96 | €2.16 | |||
HPSF = Healthy Primary School of the Future; PAS = Physical Activity School; FTE = full-time equivalent.
Discrepancies between the sum of cost items may be due to rounding.
1Budget ‘the Healthy Primary School of the Future’
2Productivity costs of paid labour (Zorginstituut Nederland 2015)
3Accounting data ‘the Healthy Primary School of the Future’
4Productivity costs of unpaid labour (Zorginstituut Nederland 2015)
5Household expenses on children’s lunches (NIBUD 2017)
6 Minimum wage (“Minimumloon 2016”)
7Unemployment benefits (Rijksoverheid 2016)
8Income tax (Belastingdienst 2016)
ASteady state assumption
BValue of time investment minus financial compensation
CHousehold: income level minus unemployment benefits; social security: savings from unemployment benefits and earnings from income taxes
D-EFinancial contributions fully compensated the time investments
FFood costs are a positive cost to the education sector and a negative cost to the household sector