Health care practices

What does the survey comprise?


To publish national statistical results regarding the income statements of enterprises (practises) of health care practitioners.

Target population

Entrepreneurs in the health care sector and other health care enterprises. The population of entrepreneurs is based on the registration of health care professionals in the so-called BIG-register by the Ministry of Health, Welfare and Sport. This register provides clarity and certainty regarding the care provider’s qualifications and entitlement to practice. The BIG-register is combined with the registers of health care professionals by the Netherlands institute for health services research (NIVEL) and Quality register Paramedics (Kwaliteitsregister Paramedici) and information regarding entrepreneurs from Statistics Netherlands. Other health care enterprises in the same branch according to the Standard of Industrial Classification of non-BIG registered entrepreneurs are added to the population.

Statistical unit

Entrepreneurs in the health care sector and other health care enterprises.

Year survey started




Publication strategy

The figures in this table regarding the most recent year are provisional. Figures regarding all other years are definite. Occasionally, new information will lead to adjustments. Adjustments are only made when a major correction is necessary.

How is the survey conducted?

Survey type

The study is based on tax declarations of all enterprises of entrepreneurs in the health care sector, supplemented with accounting data of services delivered by general practitioners outside office hours, as supplied by the Dutch Healthcare Authority (NZa).

Survey method

There is no separate observation. Data from existing data sources, such as the tax authorities, are used.


Data are provided by the Ministry of Health, Welfare and Sport, NIVEL, Quality register Paramedics (Kwaliteitsregister Paramedici), tax authorities and NZa.

Sample size

The study is not based on a sample survey; almost the entire the population is covered by the data.

Checking and correction methods

Data on individual entrepreneurs are not corrected.


In the estimation of the provisional figures, if available, missing information is imputed using previous year's declarations. Then the available data are raised to the total number of entrepreneurs/enterprises. To determine the final figures, only available figures from the year under review are used and raised to the number of population units.

Complete non-response (when no data on an entrepreneur is known) will be corrected for by using a weighting factor.
If the non-response is by a general practitioner, we will take into account whether the practice includes a pharmacy, and whether the year in question is the start-up year of the general practitioner.
For medical specialists, dentists, orthodontists, physiotherapists, midwives, and psychotherapists and health care-psychologists the weighting factor is determined by the type of organisation. For medical specialists, dentists, orthodontists, midwives and psychotherapists and health care-psychologists we also take into account if it is a start-up year.
For the physiotherapists and the remedial therapists we take the region in which the company or the entrepreneur is situated into account. The services delivered by general practitioners outside office hours and other health care enterprises are handled separately and added to the total. These groups are weighted by the number of people employed.

Quality of the results


Due to the almost integral character of the data, the amounts in the table are considered plausible. By using fiscal data the response rate is high (approximately 90%). However, the tax authority offers the possibility to postpone the declaration by 3 years. The response rate for the most recent year is therefore lower, namely 75%. Furthermore, the results are in accordance with the financing data from the National Health Care Institute (Zorginstituut Nederland). Despite this, a margin should be taken into account. To indicate this, the sums of money in the table are rounded off to millions, whereas the number of entrepreneurs and the number of enterprises is rounded off to ten.

Sequential comparability

The yearly figures published in this table are in general mutually comparable. These figures are, due to change of method, not comparable to figures from other previously published tables on dentists, physical therapists and midwives (in Dutch).