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Health care expenditure (SHA 2011) (hlth_sha11)

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National Reference Metadata in Euro SDMX Metadata Structure (ESMS)

Compiling agency: Statistical Office of the Republic of Slovenia Demography and Social Statistics Division Demography Statistics and Level of Living Section Litostrojska cesta 54, SI-1000 LJUBLJANA Slovenia Phone: +386 1241 5 225 Statistical Office of the R. of Slovenia

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Health care expenditure quantifies the economic resources dedicated to health functions, excluding capital investment. Healthcare expenditure concerns itself primarily with healthcare goods and services that are consumed by resident units, irrespective of where that consumption takes place (it may be in the rest of the world) or who is paying for it. As such, exports of healthcare goods and services (to non-resident units) are excluded, whereas imports of healthcare goods and services for final use are included.
Health care expenditure data provide information on expenditure in the functionally defined area of health distinct by provider category (e.g. hospitals, general practitioners), function category (e.g. services of curative care, rehabilitative care, clinical laboratory, patient transport, prescribed medicines) and financing scheme (e.g. social security, private insurance company, household). For the collection of the data on health care expenditure the System of Health Accounts (SHA) and its related set of International Classification for the Health Accounts (ICHA) is used. SHA sets out an integrated system of comprehensive and internationally comparable accounts and provides a uniform framework of basic accounting rules and a set of standard tables for reporting health expenditure data. The System of Health Accounts - SHA 2011  is a statistical reference manual giving a comprehensive description of the financial flows in health care.

It provides a set of revised classifications of health care functions, providers of health care goods and services and financing schemes. The SHA is currently used as a basis for a joint data collection by OECD, Eurostat and WHO on health care expenditure. The manual sets out in more detail the boundaries, the definitions and the concepts of health accounting – responding to health care systems around the globe with very different organisational and financing arrangements.

Accounting period: Health expenditure and financing data pertain to the calendar year (1 January to 31 December).

31 May 2024

SHA concept is the consumption of health care goods and services.

Health care statistics describe the process of providing and financing health care in countries by referring to health care goods and services, its providers and financing. For the collection of the data on health care expenditure the System of Health Accounts (SHA) and its related set of International Classification for the Health Accounts (ICHA) is used. SHA is a tri-axial system in which the financing, provision and consumption dimensions are covered by the ICHA (International Classification for Health Accounts): Health Care Functions (HC), Health Care Providers (HP), Health Care Financing Schemes (HF).

Data are presented in 3 summary (one-dimensional) tables and 3 cross-classification tables (2-dimensional tables).

Summary tables provide data on:

  • Current expenditure by provider (ICHA-HP);
  • Current expenditure by function (ICHA-HC);
  • Current expenditure by financing scheme (ICHA-HF).

Cross-classification tables refer to:

  • HC x HP: Health care expenditure by function and provider: data on which type of health care goods and services are supplied by which health care provider;
  • HC x HF: Health care expenditure by function and by financing scheme: data on how are the different types of services and goods financed;
  • HP x HF: Health care expenditure by provider and by financing scheme: data on from which health care provider and under which particular financing scheme are the services and goods purchased.

The classifications and definitions presented in the SHA 2011 manual are to be followed. Additional guidelines and material useful for compilers are also available at this address.

Commission Regulation (EU) 2021/1901, and Commission Regulation (EU) 2015/359 previously in force,  concern the collection of data on "current expenditure on healthcare" which is defined as the "final consumption expenditure of resident units on health care goods and services".

There is a very close relationship between the concept of "final consumption expenditure" as defined in the System of Health Accounts (SHA) and in National Account and, as a consequence, also between the underlying economic transactions as recorded in the two accounting frameworks.

In National Accounts there are two types of statistical units: institutional units and local kind-of-activity units (KAU). A local KAU groups all the parts of an institutional unit in its capacity as producer which are located in a single site. A local KAU belongs to one and only one institutional unit.

SHA uses the same two types of units for data compilation.

Local KAUs operating as providers of healthcare goods and services to resident units are statistical units in SHA.

Also transactions by institutional units are recorded in SHA, in which framework institutional units are also referred to as "financing agents". More precisely, SHA financing agents are institutional units that manage one or more financing schemes. The transactions are executed by the financing agents, according to the rules of the financing schemes.

Financing agents serve as key statistical units in producing national health accounts. While financing schemes are the key units for analysing how the consumption of health care goods and services is financed, the data concerning the relevant transactions are collected either from the financing agents that operate the different financing schemes or from the providers.

The concept of "healthcare financing schemes" in SHA is an application and extension of the concept of "social protection schemes" defined by the European System of Social PROtection Statistics (ESSPROS):  "a distinct body of rules, supported by one or more institutional units, governing the provision of social protection benefits and their financing ...". The social protection scheme is the statistical unit in ESSPROS. It is an analytical unit that allows describing the complete structure of the social protection financing system:  expenditure and receipts.

According to SHA Manual 2011, "the key concepts for describing the structure of the health care financing system are based on measuring: (a) the expenditure of health care financing schemes, under which goods and services are purchased directly from health care providers, on the one hand, and (b) the types of revenues of health care financing schemes, on the other hand.  

Commission Regulation (EU) 2021/1901  and (prior Commission Regulation (EU) 2015/359) limits its scope to the collection of data on the expenditure of health care financing schemes.

SHA focuses on the consumption of health care goods and services by the resident population irrespective of where this takes place. This implies the inclusion of imports (from non-resident providers) and the exclusion of exports (health care goods and services provided to non-residents).

The data aims at providing a complete overview of expenditure on health care goods and services consumption of services and goods by the resident population on the national territory of a country.

Health care expenditure data are annual data, corresponding to the calendar year.

This quality report covers reference years from 2018 to 2022.

The sources to compile the data on health care expenditure are mainly administrative and register-based data, only a small percentage of the figures come from surveys or other means. Accordingly, for the health care expenditure data collection, accuracy deals with problems of coverage as the main possible source of errors.

Current expenditure data are presented according to following units:

  • expenditure amount in millions of euro;
  • expenditure amount in millions of national currency;
  • expenditure amount in millions of PPS;
  • percentage of GDP;
  • amount in euro per capita;
  • amount in national currency per capita;
  • amount in PPS per capita;
  • percentage of current health expenditure (CHE).

SHA data is compiled both by a bottom-up approach as well as by a top-down approach, depending on the data source. Compilation is done by financing schemes and by different health care functions/task areas. The results of the several calculations are then aggregated.

To gain the differentiation between the different SHA-dimensions (especially HC and HP) quotas and pro-rating and utilisation keys are applied on some spending items. For some spending items it is necessary to extra-/intrapolate data as there is no up-to-date data available or data is missing for certain years. For some other spending items, estimation methods have to be applied.

Several methods are normally used for estimations:

Balancing item/Residual method: For example, if  data are available from the financing side, which permit accurate estimation of the flows to a provider or function, then an acceptable estimation method is to subtract these expenditure flows from the total revenues, and derive the expenditure flows from the unmeasured financing scheme as a residual.

Pro-rating/Utilisation key: Typically in the absence of direct spending data, a utilisation key linked to the proportion of resources used can be constructed in order to distribute e.g. aggregate provider spending across functions. For every key a fraction of total utilisation within the cost-unit is assigned: fractions in the key must add up to 100% of all care delivered by the cost-unit. Examples of utilisation keys are admissions, bed-days, contacts, staffing, etc.

Interpolation/Extrapolation: In the absence of data for the period in question, missing values can be estimated using known data points.

or Other.

SHA variable(s) Main method Brief description of methodology
HP.1.1.x (HF.1.2 and HF.2.1) deducting from HC.1.1 to HC 1.2 Pro-rating/utilisation key From total expenditure of HC.1.1 (HP.1.1) according to additional information on share provided by HIIS (health Insurance Institute of Slovenia - daily cases are deducted and added to HC.1.2.
HP.1.2. x (HF.1.2 and HF.2.1) deducting from HC.1.1 to HC 1.2 Pro-rating/utilisation key From total expenditure of HC.1.1 (HP.1.2) according to additional information on share provided by HIIS (health Insurance Institute of Slovenia - daily cases are deducted and added to HC.1.2.
HP.1.3. x (HF.1.2 and HF.2.1) deducting from HC.1.1 to HC 1.2 Pro-rating/utilisation key From total expenditure of HC.1.1 (HP.1.3) according to additional information on share provided by University Rehabilitation Institute Republic of Slovenia - daily cases are deducted and added to HC.1.2.
Splitting community nursing care at home between HC.3.4 and HC. 1.4. Pro-rating/utilisation key Splitting community nursing care at home between HC.3.4 and HC. 1.4 according to share given by an expert.
HF.3. Out-of-pocket (OOP) expenditure Other OOP Expenditure: We get annual aggregated data from National Accounts Department (NAD). The breakdown is made out of this data in connection with data of Household Budget Survey, annual report of main health service providers and retail trade statistics.
HF.2.1. Private health insurance (PHI) companies Other We dispose only with annual aggregated data; estimation of private health insurance payments by HC and HP classification is based on proportion of each HC, covered by HIIS and the share of its payment for certain service; the difference presents the expense of PHI, which is than adjusted to aggregated value of all PHI companies for certain health activity; the share of HIIS payment for certain health service is different from year to year.
HF.2.3. Occupational health care Other To estimate this category we use data on a number of preventive examinations multiplied by expert evaluated price of one examination.

Several data sources are used:

  • Surveys/census: 0
  • Public administrative records: 2
  •  Financial reports: 7
  • Other: 3

 

Public administrative records

Source name Brief description of source Primary SHA variable(s) using this data source Time period covered by this data source Timeliness

(Number of months after the end of the accounting period)

Frequency Processing
Health Insurance Institute of Slovenia (HIIS) Annual expenditure of health care providers for different health services; the share of co-financing is different from year to year; the difference to 100% is covered by different privat health insurance companies  As specified in the questionnaire under appropriate HF (HF.1.2.) and with amounts filled cells 2003-2016 15 months for 2014 data (for 2015 data and on only 6 months after accounting period; agreement signed with data provider)  Annual No
National Institute for Publlic Health Annual data on number of preventive examinations (ZUBSTAT database) As specified in the questionnaire under appropriate HF (HF.2.3.) and with amounts filled cells 2003-2016 6 months Annual Used to estimate expenditure for preventive care; data on number of preventive examination are multiplied by expert evaluated price of one examination.

 

Financial reports

Source name Brief description of source Primary SHA variable(s) using this data source Time period covered by this data source Timeliness

(Number of months after the end of the accounting period)

Frequency Processing
Data from private health insurance (PHI) companies Annual amounts which present the difference to 100% coverage of health service (e. g. hiis covers 80%, the rest is on PHI) As specified in the questionnaire under appropriate HF (HF.2.1.) and with amounts filled cells 2003-2016  6 months Annual We dispose only with annual aggregated data; estimation of private health insurance payments by HC and HP classification is based on proportion of each HC, covered by HIIS and the share of its payment for certain service; the difference presents the expense of PHI, which is than adjusted to aggregated value of all PHI companies for certain health activity; the share of HIIS payment for certain health service is different from year to year. 
Ministry of Health Annual expenditure of Ministry for different health services within the competence of the Ministry (mainly prevention category) As specified in the questionnaire under appropriate HF (HF.1.1.) and with amounts filled cells 2003-2016  6 months Annual No
Ministry of Defense Annual expenditure of Ministry for different health services within the competence of the Ministry As specified in the questionnaire under appropriate HF (HF.1.1.) and with amounts filled cells 2003-2016 6 months Annual No
Association of Social Institutions of Slovenia Annual expenditure for different services and benefits (mainly for LTC category) As specified in the questionnaire under appropriate HF (HF.1.1.) and with amounts filled cells 2003-2016 6 months Annual No
Social Protection Institute of the Republic of Slovenia Annual expenditure for different services and benefits (mainly for LTC category) As specified in the questionnaire under appropriate HF (HF.1.2.) and with amounts filled cells 2003-2016 6 months Annual No
Pension and Disability Insurance Institute of Slovenia Annual expenditure for different services and benefits (mainly for LTC category) As specified in the questionnaire under appropriate HF (HF.1.2.) and with amounts filled cells 2003-2016 6 months Annual No
Budget Report of Municipalities Annual expenditure of municipalities for different health services  As specified in the questionnaire under appropriate HF (HF.1.1.) and with amounts filled cells 2003-2016 6 months Annual No

 

Other

Source name Brief description of source Primary SHA variable(s) using this data source Time period covered by this data source Timeliness

(Number of months after the end of the accounting period)

Frequency Processing
Data from ESSPROS statistics Annual expenditure for different services and benefits (mainly for LTC category) As specified in the questionnaire under appropriate HF (HF.1.1.) and with amounts filled cells 2003-2016 6 months Annual  No
Data from National Accounts Main aggregates for estimation of OOP category As specified in the questionnaire under appropriate HF (HF.3.) and with amounts filled cells 2003-2016 6 months Annual Used to estimate OOP category.
Foundation for the Financing of Organisations for the Disabled and Humanitarian Organisations in the Republic of Slovenia Annual expenditure for different services and benefits (mainly for LTC category) As specified in the questionnaire under appropriate HF (HF.2.2.) and with amounts filled cells 2012-2016 6 months Annual  No

Annually.

Data on health expenditure and sources of funding in Slovenia are published annually in the form of First Release in May for T-2 (Preliminary data for T-2 and Preliminary data for T-1). More detailed data for T-2 in published in October in the Si-Stat data portal.

Member States were required to transmit their data to Eurostat in compliance with the Commission Regulation (EU) 2015/359 transmission deadlines, until reference year 2020. As of reference year 2021, data are transmitted pursuant to Commission Regulation (EU) 2021/1901.
Data and reference metadata for the reference year T should be transmitted to Eurostat by 30 April T+2.

Not applicable.

Data according to SHA 2011 is available from reference year 2014  to 2022 and is comparable over this time. Data according to previous SHA 1.0. (2000)  methodology is available from 2003 – 2013. Break in time series was made with introduction of SHA 2011 methodology.

Year Items affected by the break Explanations
2012 HC.3 and HCR.1 financed by all HF With the introduction of SHA 2011 category of LTC has been detailed explored, i.e. split between health and social component of LTC. Consequently, health component of LTC increased (on behalf of reclassification of certain services and benefits from social to health component) which led to higher total CHE.