Tracking out-of-pocket healthexpenditure under System Tracking out-of-pocket health expenditure under System of Health Accounts 2011 ISBN 978-92-4-011488-3 (electronic version)ISBN 978-92-4-011489-0 (print version) © World Health Organization2025 Some rights reserved. This work is available under the Creative Commons Attribution-NonCommercial-ShareAlike 3.0IGO licence(CCBY-NC-SA3.0IGO;https://creativecommons.org/licenses/by-nc-sa/3.0/igo). Under the terms of this licence, you may copy, redistribute and adapt the work for non-commercial purposes, providedthe workis appropriately cited, as indicated below. In any use of this work, there should be no suggestion that WHO endorses any specificorganization, products or services. The use of the WHO logo is not permitted. If you adapt the work, then you must license yourwork under the same or equivalent Creative Commons licence. If you create a translation of this work, you should add the following Any mediation relating to disputes arising under the licence shall be conducted in accordance with the mediation rules of the WorldIntellectual Property Organization (http://www.wipo.int/amc/en/mediation/rules/). Suggested citation.Methodology for the update of the Global Health Expenditure Database. Geneva: World Health Organization;2025. Licence:CC BY-NC-SA 3.0 IGO. Cataloguing-in-Publication (CIP) data.CIP data are available athttps://iris.who.int/. Sales, rights and licensing.To purchase WHO publications, seehttps://www.who.int/publications/book-orders. To submit requestsfor commercial use and queries on rights and licensing, seehttps://www.who.int/copyright. Third-party materials.If you wish to reuse material from this work that is attributed to a third party, such as tables, figures orimages, it is your responsibility to determine whether permission is needed for that reuse and to obtain permission from the copyright General disclaimers.The designations employed and the presentation of the material in this publication do not imply the expressionof any opinion whatsoever on the part of WHO concerning the legal status of any country, territory, city or area or of its authorities, The mention of specific companies or of certain manufacturers’ products does not imply that they are endorsed or recommendedby WHO in preference to others of a similar nature that are not mentioned. Errors and omissions excepted, the names of proprietary All reasonable precautions have been taken by WHO to verify the information contained in this publication. However, the publishedmaterial is being distributed without warranty of any kind, either expressed or implied. The responsibility for the interpretation and Contents 2. Data sources. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6 2.1Administrative data. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .72.2National accounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9 4.1General OOP indicators. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .244.2OOP spending crossed with health care function. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .254.3OOP spending crossed with health care provider. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25 Acknowledgments This document is the result of a collective effort coordinated by the Health Expenditure Tracking Programme of theWorld Health Organization (WHO). The core writing team, led by Ke Xu, included Maria Jackelin Aranguren Garcia, JulienDupuy, Natalja Eigo, Patricia Hernandez, Dongxue (Wendy) Li, Lachlan McDonald, Julio Mieses, Cor van Mosseveld, Special thanks go to colleagues at Basys GmbH, led by Markus Schneider, for preparing the initial draft. We also appreciate the valuable input from staff at partner agencies, including Corrado Peperoni from Eurostat. Finally, we extend our sincere thanks to the health accounts teams and ministries of health of WHO Member States fortheir continued support, for sharing their experiences and for contributing to the analysis of national practices Abbreviations SHA 2011 distinguishes between households as institutional unit (FS.RI.1.3) providing revenues from households(FS.6.1) and household OOP payment schemes (HF.3). Fig. 1 shows how these three concepts interact and how this The broadest of these categorizations is flows initiated by households as an institutional unit (FS.RI.1.3). Householdsas an institutional unit can provide compulsory or voluntary prepayments (FS.3.1, FS.3.3, FS.3.42, FS.4.1, FS.5.1) to Revenues fr