Health care expenditure according to SHA 2011 methodology

The data are compiled in accordance with the SHA 2011 methodology on final consumption expenditure on health care goods and services.

SHA 2011 is an international methodology for the System of Health Accounts (A System of Health Accounts 2011), which establishes a common approach to recording, classifying and comparing health care expenditure across countries. It was jointly developed by the Statistical Office of the European Union (Eurostat), the Organisation for Economic Co-operation and Development (OECD) and the World Health Organization (WHO).

Health care expenditure is presented according to three main dimensions:

• health care functions, such as curative care, preventive care, etc.;
• health care providers, such as hospitals, residential long-term care facilities, etc.;
• health care financing schemes, such as government schemes, household out-of-pocket payments, etc.

The data describe the volume and structure of health care expenditure, as well as the flows of financing within the health care system. The expenditure covers health care goods and services consumed by residents of the country, regardless of who pays for them and where the consumption takes place. Capital investment in health care is not included in this expenditure.
 

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

The Statistical Office of the European Union (Eurostat) publishes information on the EU-27 and on each individual country on its website, under the section: Population and social conditions / Health / Health care / Health care expenditure (SHA 2011).

The statistical database of the Organisation for Economic Co-operation and Development (OECD) contains information on OECD member and partner countries: Health statistics.

The World Health Organization (WHO) publishes the Global Health Expenditure Database (GHED), which contains internationally comparable data for 195 countries and territories.

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

Health care expenditure data compiled in accordance with the SHA 2011 methodology are compared with data from other statistical domains, including ESSPROS data on social protection expenditure, as well as with other available administrative and statistical data sources. Differences between the data may be due to differences in data coverage, definitions, classifications and methodological approaches.
 

Health care expenditure statistics are compiled in accordance with the SHA 2011 (System of Health Accounts 2011) methodology, using various administrative and statistical data sources.

The main data sources are administrative data from state and local government institutions, state budget and financial information, as well as other available statistical data on health care expenditure:

• CSB Information System databases, reports of enterprises and institutions,
• Register of Medical 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.