FROM PAY-AS-YOU-GO TO ACTUARIAL RESILIENCE: MODELING THE FISCAL SUSTAINABILITY OF GREEK HEALTHCARE FINANCING, 2024-2050

Author(s)

George Mavridoglou, PhD1, George Gourzoulidis, PhD2.
1Department of Accounting and Finance, University of the Peloponnese, Kalamata, Greece, 2Health Through Evidence, Athens, Greece.
OBJECTIVES: To evaluate the medium- and long-term actuarial sustainability of Greek healthcare financing under the pay-as-you-go (PAYG) model, to assess the comparative fiscal efficiency of alternative financing strategies, and to propose a three-pillar reform architecture for the period 2024-2050.
METHODS: An actuarial projection framework integrated Eurostat EUROPOP 2024 demographic data, EU-average age-specific expenditure profiles, and macroeconomic forecasts. Employment and wage dynamics were modelled through a Vector Autoregression (VAR) framework, yielding a wage elasticity to GDP of 1.23 (95% CI: 1.19-1.27). Two primary indicators were computed: the Actuarial Balance (AB) and the Solvency Ratio (SR). Three macroeconomic scenarios (baseline, pessimistic, optimistic) were evaluated through 2050, and two financing strategies compared: ad-hoc deficit coverage versus a pre-funded actuarial reserve mechanism accumulated by public payer (EOPYY).
RESULTS: Total health expenditure is projected to rise from €19.9 billion (2024) to €24.1 billion (2035). Out-of-pocket (OOP) payments are projected to exceed €7.5 billion by 2035 (∼33% of total expenditure), with a persistent funding gap of 8-9%. The AB remains consistently below unity (0.91-0.92) throughout 2024-2035. Long-run scenario analysis yields average Solvency Ratios of 0.94 (baseline), 0.86 (pessimistic), and 0.997 (optimistic) over 2020-2050. The actuarial reserve mechanism requires only 11.67% of the liquidity demanded by ad-hoc coverage in the baseline scenario (72.75% pessimistic), maintaining SR at 1.00-1.02 through 2050. Sensitivity analysis identifies female labour force participation (ages 55-64) as the single most impactful revenue-side lever.
CONCLUSIONS: Greece's PAYG healthcare financing model exhibits persistent actuarial imbalance under current assumptions. A three-pillar reform architecture comprising a pre-funded EOPYY actuarial reserve, restructured state subsidies, and a complementary insurance pillar, supported by rule-based automatic adjustment mechanisms, could restore long-term solvency while reducing reliance on out-of-pocket financing. Improvements in labour force participation, particularly among women aged 55-64 years, represent the most effective revenue-side sustainability lever

Conference/Value in Health Info

2026-11, ISPOR Europe 2026, Vienna, Austria

Value in Health, Volume 29, Issue 12S

Code

HPR148

Topic

Health Policy & Regulatory

Topic Subcategory

Insurance Systems & National Health Care, Public Spending & National Health Expenditures

Disease

No Additional Disease & Conditions/Specialized Treatment Areas

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