In terms of its financing scheme, the CCSS operates a single social health insurance fund
with a revenue mix based on wage taxes, general taxation and other forms of taxation,
including taxes on alcoholic beverages, fuzzy drinks, perfumes, luxury goods and goods
produced abroad. The government contributions to the CCSS are paid in three different
capacities: 1. as public employer; 2. as the third party in the mixed revenue scheme; 3. as
the responsible institution to compensate the CCSS for differences between the cost of
services received and the actual payments made to the CCSS by the uninsured. Referring
to the latter, while emergency care is provided to anyone in need, the 1973 Hospital
Transfer Act establishes that the uninsured must pay for it afterwards and for nonemergency
care in advance (CCSS 2012a), and that the government compensates the
CCSS for resulting unpaid bills (CCSS 2008b: 11; Mohs 1995: 34-35).
In terms of its financing scheme, the CCSS operates a single social health insurance fund
with a revenue mix based on wage taxes, general taxation and other forms of taxation,
including taxes on alcoholic beverages, fuzzy drinks, perfumes, luxury goods and goods
produced abroad. The government contributions to the CCSS are paid in three different
capacities: 1. as public employer; 2. as the third party in the mixed revenue scheme; 3. as
the responsible institution to compensate the CCSS for differences between the cost of
services received and the actual payments made to the CCSS by the uninsured. Referring
to the latter, while emergency care is provided to anyone in need, the 1973 Hospital
Transfer Act establishes that the uninsured must pay for it afterwards and for nonemergency
care in advance (CCSS 2012a), and that the government compensates the
CCSS for resulting unpaid bills (CCSS 2008b: 11; Mohs 1995: 34-35).
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