Table 20a. Estimated unit costs for a publicly employed, community based, Care Assistant (Disability), 2016–2019.
| BASELINE (OVERHEADS 40%) | 2016 | 2017 | 2018 | 2019 | |
|---|---|---|---|---|---|
| Cost component | € | € | € | € | |
| A | Wages/salary | 31,409 | 32,159 | 32,815 | 33,253 |
| B | Salary oncosts | 9,148 | 8,995 | 8,855 | 9,339 |
| C | Qualifications | - | - | - | - |
| D | Overheads | 12,564 | 12,864 | 13,126 | 13,301 |
| E | Capital overheads | 5,376 | 5,455 | 4,377 | 4,474 |
| F | Travel | - | - | - | - |
| G | Total costs (∑A–F) | 58,496 | 59,472 | 59,173 | 60,368 |
| Working time | |||||
| H | Number of hours worked per annum | 1,689 | 1,679 | 1,683 | 1,684 |
| I | Ratio of direct to indirect time | - | - | - | - |
| Unit costs | € | € | € | € | |
| J | Unit cost per hour (G/H) | 35 | 35 | 35 | 36 |
| Cost component | Description | Sources | |
|---|---|---|---|
| A | Wages/salary | Annual mean whole-time equivalent basic salary for Care
Assistant (Disability) (CAD). |
HSE (2020) Health Service
Personnel Census HSE, 2020a |
| B | Salary oncosts | Pay Related Social Insurance (PRSI) Contribution, calculated at 10.75–
10.95% of annual mean WTE basic salary for CAD for the period 2016—2019. Superannuation: weighted average of the public sector pension contribution rates for pre-2013 and post-2013 pension cohorts estimated by DPER (with adjustment for the Pension Related Deduction/ Annual Superannuation Charge). Average pension contribution of 15– 19% over the period 2016—2019 for publicly employed CADs. |
DEASP, 2019,
DEASP, 2020
DPER, 2017a DPER, 2017b Personal communication with IGEES, DOH, 04/01/2021 Personal communication with IGEES, DOH, 22/01/2021 |
| C | Qualifications | Not included in this analysis | |
| D | Overheads | Estimated overhead costs for utilities (e.g., light, heat, telephone,
internet), accommodation costs, office facilities, and general supplies as well as administrative and management staff costs using available guidelines. Baseline estimate of 40% of basic salary. |
DOT, 2009
HIQA, 2018b HIQA, 2020 DPER, 2019 Curtis & Burns, 2019 |
| E | Capital overheads | Estimated capital overhead costs based on average capital costs
estimated by the Personal Social Services Research Unit. Estimate of 11–13% of total salary (basic plus oncosts) for the period 2016—2019. |
Curtis & Burns, 2018; Curtis & Burns, 2019 |
| F | Travel | Not included in this analysis | |
| H | Number of hours
worked per annum |
Total number of days worked per annum (number of working days in
a given year minus annual leave entitlement and estimated sickness absence days) multiplied by number of hours worked per day. |
Leave entitlement:
HSE, 2009a; Personal communication with HSE, 04/02/2021 Absenteeism: HSE, 2017; HSE, 2018; HSE, 2019a HSE, 2019b Number of hours per week/day: Labour Relations Committee, 2013 |
| I | Ratio of direct to
indirect time |
Not included in this analysis | |