Table 1

The basis of derivation of Health Payment Measures

Health payment measures
Basis of derivation from the survey

Direct taxes
Represented by expenditure on income tax.
Indirect taxes
Estimated expenditure on sales taxes. Sales taxes estimated from household expenditure (on rates ranging from 5% to 15% depending on the types of goods).
Contributions to EPF and SOCSO
Represented by the summation of employee's and employer's contributions to EPF, SOCSO and others.
Private insurance premiums
Reported expenditure on accident and health insurance premiums.
Out-of-pocket payments
Reported expenditure on pharmaceutical products, therapeutic appliances and equipments, medical and dental services, and hospital services and treatments.

Yu et al. International Journal for Equity in Health 2008 7:15   doi:10.1186/1475-9276-7-15