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Update on 2023 cost reconciliation in relation to the preparation of DRG annual benefits

The CKS DRG, in relation to costing for DRG benefit preparation, provides some examples of when costs need to be frozen in accordance with the costing guide in force for 2023. For more information on the costing process, please refer to the current costing guide document published on our website.


1. Expenditure relating directly to DRG-relevant NS

  • Teaching of medical staff reimbursed through a "study yield" at the cost centre of the relevant medical department by the educational institution (e.g. SZU) or by the Ministry of Education. This revenue is to be deducted from the wage costs of the staff involved in the teaching process (falling under SND1, SND2 or SND3). These include in particular:
    • Instruction of students provided by the hospital's professional staff (doctors, nursing staff and other medical staff)
    • Pre-certification training of doctors by the professional staff
  • Residency program if the hospital has received funding during 2023 to pay for eligible salary expenses, namely for the salary expenses of resident staff and for the salary expenses of physician trainers.

2. Expenditures related to indirectly DRG-relevant NS

  • Reimbursed costs related to the disposal of overexpired Covid-19 vaccines
  • Reimbursed costs related to the disposal of overexpired humanitarian aid medicines
  • Reimbursed costs associated with the disposal of expired HCM
  • Contribution to the operation of an outpatient clinic for patients from Ukraine
  • Exit vaccination (Covid-19)
  • Subsidised gas and electricity costs
  • Subsidised costs for information and cyber security
  • Subsidised costs for the construction of a new hospital
  • Reimbursed costs for the reconstruction of the surgical/other pavilion
  • Subsidised cost of purchase of equipment


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