Determinants for employer-paid health insurance coverage: a population-based study of the Danish labour force

Ann Demant Christensen, Rikke Søgaard

    Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

    Resumé

    AIM: In 2002, the Danish tax law was changed, giving employees a tax exemption on supplemental, employer-paid health insurance. This might have conflicted with one of the key foundations of the healthcare system, namely equal access for equal needs. The aim of this study was to investigate determinants for employer-paid health insurance coverage. Because the policy change affected only people who were part of the labour force and because the public sector at that time had no tradition of providing fringe benefits, the analysis was restricted to the private labour force. METHOD: The analysis was based on data from a range of Danish person-level and company-level registers (explanatory variables). These data were combined with information on insurance status obtained from the trade organisation for insurance (dependent variable). A logistic regression was performed to estimate the odds of having employer-paid health insurance coverage. RESULTS: The individuals who were most likely to be insured were those employed in foreign companies as mid-level managers within the field of building and construction. Other important variables were the number of persons employed in a company, gender, ethnicity, region of residence, years of education, and annual income. CONCLUSIONS: Both company and individual characteristics were found to be important and significant predictors for employer-paid health insurance coverage. The Danish tax exemption on private health insurance in the years 2002-12 thus seems to have led to inequality in employer-paid health insurance coverage.
    OriginalsprogEngelsk
    TidsskriftScandinavian Journal of Public Health
    Vol/bind41
    Udgave nummer6
    Sider (fra-til)597-603
    ISSN1403-4948
    DOI
    StatusUdgivet - 2013

    Fingeraftryk

    Tax Exemption
    Population
    Public Sector
    Salaries and Fringe Benefits
    Logistic Models
    Organizations
    Delivery of Health Care
    Education

    Citer dette

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    abstract = "AIM: In 2002, the Danish tax law was changed, giving employees a tax exemption on supplemental, employer-paid health insurance. This might have conflicted with one of the key foundations of the healthcare system, namely equal access for equal needs. The aim of this study was to investigate determinants for employer-paid health insurance coverage. Because the policy change affected only people who were part of the labour force and because the public sector at that time had no tradition of providing fringe benefits, the analysis was restricted to the private labour force. METHOD: The analysis was based on data from a range of Danish person-level and company-level registers (explanatory variables). These data were combined with information on insurance status obtained from the trade organisation for insurance (dependent variable). A logistic regression was performed to estimate the odds of having employer-paid health insurance coverage. RESULTS: The individuals who were most likely to be insured were those employed in foreign companies as mid-level managers within the field of building and construction. Other important variables were the number of persons employed in a company, gender, ethnicity, region of residence, years of education, and annual income. CONCLUSIONS: Both company and individual characteristics were found to be important and significant predictors for employer-paid health insurance coverage. The Danish tax exemption on private health insurance in the years 2002-12 thus seems to have led to inequality in employer-paid health insurance coverage.",
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    Determinants for employer-paid health insurance coverage: a population-based study of the Danish labour force. / Christensen, Ann Demant; Søgaard, Rikke.

    I: Scandinavian Journal of Public Health, Bind 41, Nr. 6, 2013, s. 597-603.

    Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

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