Unit cost data for social and health services serves the entire health and social services system

The national unit cost averages for 2023 and 2024 have been published for seventeen (17) service categories.

Unit cost accounting is utilized both in the wellbeing services counties’ own knowledge‑based management and peer development, and in the state’s steering directed at the counties.

THL is developing financial and operational data management and unit cost accounting in stages in cooperation with the counties, the Ministry of Social Affairs and Health (STM) and the Ministry of Finance (VM).

At THL, unit cost accounting development work has been carried out in the National Service Reform Programme since 2023.

The averages of the national unit costs have been calculated from the point of view of the responsibility for organising the wellbeing services

THL has calculated the updated unit costs of wellbeing services counties for social and health services from the financial and performance data for 2023 and 2024. 
At the end of 2025, the national unit cost averages for 2023 and 2024, calculated from data from all wellbeing services counties and Helsinki, have been added to the tables below.

In addition, at the beginning of 2026, the national unit cost averages calculated from specialised health care data were updated.

The counties have updated their activity data to the Care Register for Health Care (Hilmo) during 2025, or the updated data has been obtained in connection with the material validations with the counties. Special health care materials have not been validated with the regions; this will be done during 2026.

The national average unit costs presented in the table have been calculated from the perspective of the wellbeing services county’s responsibility for organising services. This means that the calculation includes all services organised for the county’s own residents, regardless of the service provider — that is, the county’s own service provision as well as purchases from public and private service providers.

National average unit costs by AURA service categories in euros per output in 2023 and 2024

The national unit cost calculation is continuously evolving, and the statistical reporting is being developed in collaboration with the wellbeing services counties. The counties may retrospectively update their service output data in THL’s registers. As a result, the published unit costs may not fully correspond to the current situation.

Financial information is reported by AURA service category

For the calculation of unit costs, the financial data reported by AURA service category in the wellbeing services counties have been used as cost data, which also includes the costs of administrative and support services.

The cost data also include the costs related to the wellbeing services counties’ organising responsibilities, which means that the unit costs in the tables are not comparable with the prices of private service providers. The Finnish Government has published a report on the costs of organising services in the wellbeing services counties.

Report on the costs of organising social and health services

The corresponding service category-specific activity data has been produced from THL's national register data: the Care Register for Health Care (HILMO) and the Register of Child Welfare. Unit cost accounting is updated annually to reflect the latest data.

Advantages of unit cost calculation

  • National unit cost accounting is carried out to enable the operation of wellbeing services counties and knowledge-based central government steering of the economy.
  • In addition to the national unit cost calculation, wellbeing services counties need information on the unit costs of health and social services in order to implement their own data management.
  • Uniformly determined unit costs allow for peer-to-peer development between regions.

Guidelines

Contact details

Questions related to unit cost calculation, the AURA service classification for social welfare and health care, and the AURA service class grouper can be sent to:
sote-taloustieto(at)thl.fi

Merja Kemppainen

Development Manager
tel. +358 29 524 7230
[email protected]