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. 2021 Apr 23;4:39. [Version 1] doi: 10.12688/hrbopenres.13256.1

Table 2. PSSRU methods for unit costs for selected healthcare professionals.

Unit cost
components
Description 2019 costs (Band 5) £GBP
Community, Scientific
& Professional Staff
(e.g., Occupational
Therapist, Speech &
Language Therapist,
Podiatrist)
Community-based
nurses
A Wages Mean basic FTE salary per year £24,212 £26,894
B Salary oncosts Employers’ national insurance
Superannuation (14.38% of A)
£5,660 £6,416
C Qualification
costs
Estimated qualification costs not included £8,687
D Overheads Management, admin and estates
staff
£7,319 £8,161
Non-staff £11,411 £12,363
E Capital
overheads
Based on new-build & land
requirements of NHS hospital
facilities
£5,237 £3,814
F Travel Not included (no data on mileage)
G Working time 42.6 weeks
(1,599 hours) per year
37.5 hours per week
41.9 weeks
(1,573 hours) per year
37.5 hours per week
Cost per working
hour
(A+B+C+D+E+F)/Working time £34 (excluding
qualifications) per hour
£37 (excluding
qualifications) per hour

Notes: PSSRU = Personal Social Services Research Unit; FTE = full time equivalent

Source: Table adapted from Curtis & Burns, 2019