I suspect most of the 18,000 are physicians.
Typically, I believe these are “double dippers” who were at one time in the military and after they “retired” (from the military) immediately or soon there after, were hired by the VA.
However, since not every VA doctor or dentist earns $180,000, I'll guess that a substantial number are bureaucrats who earn their $180,000 by hiding vets on waiting lists until they die.