Based on the harmonized multi-sectoral PECUNIA unit costing templates that were developed and pilot-tested by several PECUNIA partners in year 2 of the PECUNIA project, the PECUNIA country leads in Austria, Germany, Hungary, the Netherlands and UK will now start developing national unit costs for a core set of resource use items. This unit cost calculation phase will cover the valuation of selected services, health-related consequences, productivity loss and personal time in six sectors (health and social care, education sector, (criminal) justice sector, employment sector, patient and family domain). The unit cost calculations will either be based on primary data collected specifically for the unit costing purposes or existing national-level data The unit cost development will follow the complementary PECUNIA data collection strategy and will also incorporate the DESDE-PECUNIA classification system. In a final step, the developed unit costs will be further externally validated the will eventually be included in an multi-sectoral, multi-country electronic PECUNIA unit cost compendium.