Practices of health practitioners; finance, 2005-2015
Explanation of symbols
Table explanation
This table contains information regarding the finance of health practitioners as defined in the Standard Industrial Classification 2008 (SIC 2008).
Data available from: 2005 till 2015
Status of the figures:
The figures in this table are definite. Due to insufficient available tax declarations, figures for medical specialist practices for 2015 have not been published.
Changes as of 27th September 2019:
This table has been discontinued.
When will new figures be published?
Not applicable.
In the near future a new table will be started with figures on the finance of all health care providers in NACE section Q, including figures on practices of health practitioners
Description topics
- Operating result
- Operating costs
- The costs made to achieve the operating profits, that is the purchase value of the turnover, labour costs, and depreciation on assets, and other business expenditure.
- Total operating costs
- Labour costs
- The gross wages and salaries of employees and the social contributions payable by the employers.
- Total labour costs
- Wages and salaries
- The compensation for the employee who has worked in a given period and which is payable by the employer, including the wage tax and social premiums paid by the employer on behalf of the employee.
- Social security contributions
- The contributions paid by employers to social security. These include imputed and actual social premiums and actual pension premiums.
- Depreciation fixed assets
- Depreciation of durable means of production, e.g. machinery buildings, transport equipment, computers and software due to normal usage and economic obsolescence. Depreciation of intangible assets, e.g. costs of research and development, acquisition of intellectual rights and goodwill.
- Other operating costs
- Operating costs that are not part of labour costs and depreciation fixed assets.
This category includes the costs of energy, housing, machinery and equipment, inventory, etc; transport, sales and promotions, communication, costs of services provided by third parties and other costs not classified elsewhere.- Total other operating costs
- Other personnel costs
- Personnel costs that are not part of wages and salaries and social security contributions.
This category includes:
- payments for temporary workers and staff on secondment;
- costs of schooling and training;
- recruitment and selection costs;
- canteen costs;
- costs for health and safety provisions;
- costs for work clothes;
- anniversary celebrations, etc.
- Operating costs not before mentioned