Health care expenditure according to SHA 2011 methodology

The System of Health Accounts (SHA) is a complex of tables reflecting final consumption expenditure (goods and services) on health care during the reference year. Main aims of the SHA are:

• production of internationally comparable set of health accounts in a form of standard tables;
• setting of internationally harmonised health care domain boundaries and main categories;
• development of tables for analysis of health care funding flow.

Enterprises, state and local government institutions, individual merchants, self-employed persons, non-profit institutions and households engaged in health care activities and providing health care services regardless of type of entrepreneurship and source of funds.

The sample covers all enterprises, state and local government institutions, individual merchants, self-employed persons, non-profit institutions and households based on the Classification of Health Care Providers (ICHA-HP).

Commission Regulation (EU) 2021/1901, implementing Regulation (EC) No 1338/2008 of the European Parliament and of the Council as regards statistics on health care expenditure and financing.

Statistics database

EU data on EU-27 as a whole and for each EU Member State are published on Eurostat website Section: Health/Health care/ Health care expenditure (SHA 2011).

Statistics available in the OECD iLibrary: Health statistics. Health expenditure indicators.

Country statistics available in the OECD statistics database Section Health/ Health expenditure and financing/ Expenditure by disease, age and gender under the System of Health Accounts (SHA) Framework.

World Health Organisation data are available: European Health for All database (HFA-DB).

Partially comparable data are available since 2004. Since 2013, data have been compiled using the new version of the SHA2011 classification.

N/A

Information is collected using several data sources:

• CSB Information System databases, reports of enterprises and institutions,
• National Health Service database,
• Summaries of the forms of the State Agency of Medicines,
• Information provided by the Ministry of Health on the use of the health budget,
• Summaries of the forms of the Ministry of Welfare,
• information from the reports and websites of state institutions is also being used.

Summaries and reports from several data sources are used for data collection.

A common OECD/ WHO/Eurostat form is used to compile the data, providing Member States with statistically comparable and high-quality information on health expenditure. The form is filled in using calculations from summaries of different data sources.

Data are compiled using NACE Rev. 2 classification codes 86, but sectors 87 (long-term health care), 84 (health care administration) are also partially included, as well as data on pharmacy, optics and retail sale of medical goods.