The cost of bringing in Sir Jim Rose's new primary curriculum in 2011 will be between Pounds 85 million and Pounds 112m, according to estimates from the Department for Children, Schools and Families (DCSF).
Schools will have to release staff for up to 22 days in order to familiarise and prepare themselves with the new curriculum, which will replace the current 11 statutory and three non-statutory subjects with six areas of learning.
The costs are based on teachers' time, with the most time being required by "areas of learning" leaders, who will need to spend between 10 and 15 days on the new curriculum.
Ed Balls, the Schools Secretary, has agreed that all teachers will get one day of in-service training, the cost of which is estimated at Pounds 39m. But the remaining costs will be incurred by schools.
John Bangs, head of education at the National Union of Teachers, said: "The whole purpose of this is to free schools up, not to get into a long, prescriptive approach. There should be developmental money in school budgets to implement the curriculum in ways appropriate to that school.
"What doesn't appear is the paradigm shift, that says here is a new curriculum, we trust you to get on with it. That's why I think professional development funding for implementing the new curriculum should be there to fund innovative uses and ways to phase and adapt it."
The impact assessment drawn up by the DCSF estimates that schools will need to set aside: up to two days for heads, three days for curriculum designers (deputy heads), and 10 days divided between areas of learning leaders in the next school year.
In 2010-2011, up to two days will be needed for curriculum designers and five days for area of learning leaders.
Other costs will be incurred by the Department and the Qualifications and Curriculum Authority (QCA), but will be met from current budgets. There are no annual costs, as the new curriculum is not expected to cost more than following the current one.
Meanwhile, the QCA estimates that introducing a statutory requirement to teach PSHE from key stage 1 to 4 will cost a further Pounds 1.9m to Pounds 4.8m, which is based on heads needing to spend one or two hours and subject co-ordinators three days on preparing it. It is unlikely to cost primaries additional money as it will be part of the cost of the reforms of the entire curriculum.