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Table 5 Financing arrangements and health expenditure indicators

From: State budget transfers to Health Insurance Funds for universal health coverage: institutional design patterns and challenges of covering those outside the formal sector in Eastern European high-income countries

Country

Degree of exemption

Logic/formula to calculate the transfer amount for the non-contributors

Transfer mechanism

Financing source of transfer

GGHE as % of THE [48]

Expenditures of social health insurance fund as % of GGHEa [48]

1995

Year prior to intro-duction of govt budget transfers

2013

1995

Year prior to intro-duction of govt budget transfers

2013

Croatia

100Ā % [28]

Pensioners with pensions below the average net wage: 1Ā % of gross pension

Individual-based for pensioners and unemployed

General taxation for pensioners and unemployed;

86

n/a

80

95

n/a

94

Central and local governments budget for the rest [28]

Unemployed: 5Ā % of unemployment benefit [28]

Lump sum for the rest [20]

The rest: lump sum decided upon in the budget-making process [20]

Czech Republic

100Ā % [24]

Contribution rate of 13.5Ā % applied to 25Ā % of the average monthly wage two years prior to the current year [24]

Individual-based [24]

Central government budget [19]

91

n/a

83

84

n/a

93

Estonia

100Ā % [16]

For the registered unemployed: 13Ā % of an annually defined amount

Individual-based [16]

Unemployment insurance fund

90

86 (1998)

78

86 (1999)

n/a

87

The rest: 13Ā % of an annually defined amount [16]

Central government budget [40]

Hungary

100Ā % [17]

Not specified [20]

Lump sum [17]

Central government budget [17]

84

n/a

64

80

n/a

83

Poland

100Ā % [18]

Calculated on the basis of unemployment benefits [18]

Individual-based [18]

Central government budget [18]

73

65 (1998)

70

84 (1999)

0 (1998)

86

Slovakia

100Ā % [22]

4.78Ā % of national average wage [22]

Individual-based [22]

Central government budget [22]

89

n/a

70

96

n/a

90

Slovenia

100Ā % [23]

Fixed amount [23]

Individual-based [23]

Central government budget, municipalities [23]

78

n/a

72

94

n/a

93

  1. Legend: GGHE general government health expenditure; THE total health expenditure
  2. aThis figure includes the government revenue transfers