各介護サービスの収支差率及び給与費割合（過去の調査結果との比較）
※括弧なしは、税引前収支差率（コロナ関連補助金及び物価高騰対策関連補助金を含まない）
< >内は、税引前収支差率（コロナ関連補助金及び物価高騰対策関連補助金を含む）
（ ）内は、税引後収支差率（コロナ関連補助金及び物価高騰対策関連補助金を含む）
※コロナ関連補助金は令和５、６年度決算には含まれない
令和７年度概況調査
収支差率
令和５年度
決算

令和６年度
決算

（参考）令和５年度実態調査
収入に対する給与費の割合

対前年度
増減

令和５年度
決算

令和６年度
決算

収支差率
対前年度
増減

収入に対する
給与費の割合

令和４年度決算

施設サービス
1

2

3

介護老人福祉施設

介護老人保健施設

介護医療院

1.3%

1.4%

+0.1%

63.8%

63.5%

▲0.3%

▲1.0%

65.2%

<1.9%>

<1.6%>

▲0.3%

<63.5%>

<63.4%>

<▲0.1%>

<0.1%>

<64.5%>

(1.9%)

(1.6%)

▲0.3%

▲0.6%

0.6%

+1.2%

65.0%

64.3%

▲0.7%

▲1.1%

(0.1%)

64.2%

<▲0.1%>
(▲0.4%)

<0.8%>

<64.7%>

<64.1%>

<▲0.6%>

<0.0%>
(▲0.6%)

<63.5%>

(0.7%)

+0.9%
+1.1%

4.2%

3.5%

▲0.7%

60.4%

60.4%

0.0%

0.4%

62.1%

<4.5%>
(4.3%)

<3.6%>

<60.2%>

<60.3%>

<+0.1%>

<1.7%>
(1.2%)

<61.3%>

(3.4%)

▲0.9%
▲0.9%

居宅サービス
4

5

6

7

8

9

10

11

12

13

訪問介護

訪問入浴介護

訪問看護

訪問リハビリテーション

通所介護

通所リハビリテーション

短期入所生活介護

特定施設入居者生活介護

福祉用具貸与

居宅介護支援

11.1%

9.6%

▲1.5%

67.0%

67.8%

+0.8%

7.8%

72.2%

<11.3%>

<9.7%>

▲1.6%

<66.9%>

<67.7%>

<+0.8%>

<8.1%>

<72.0%>

(10.6%)

(9.1%)

▲1.5%

5.1%

5.3%

+0.2%

64.1%

64.3%

+0.2%

3.0%

65.4%

<5.3%>
(4.2%)

<5.6%>

<64.0%>

<64.1%>

<+0.1%>

<3.1%>
(2.2%)

<65.4%>

(7.7%)

(4.5%)

+0.3%
+0.3%

11.9%

10.3%

▲1.6%

68.7%

70.1%

+1.4%

5.9%

74.6%

<12.0%>

<10.3%>

▲1.7%

<68.7%>

<70.1%>

<+1.4%>

<6.2%>

<74.4%>

(11.3%)

(9.7%)

▲1.6%

11.8%

10.8%

▲1.0%

65.6%

66.4%

+0.8%

9.1%

73.8%

<11.9%>
(11.5%)

<10.8%>

<65.5%>

<66.4%>

<+0.9%>

<10.3%>
(9.9%)

<72.9%>

(5.8%)

(10.5%)

▲1.1%
▲1.0%

6.5%

6.2%

▲0.3%

60.7%

60.9%

+0.2%

1.5%

63.8%

<6.8%>
(6.5%)

<6.4%>

<60.5%>

<60.8%>

<+0.3%>

<1.8%>
(1.4%)

<63.6%>

(6.0%)

▲0.4%
▲0.5%

2.4%

2.0%

▲0.4%

65.2%

65.3%

+0.1%

1.8%

64.8%

<2.7%>
(2.6%)

<2.1%>

<65.0%>

<65.2%>

<+0.2%>

<2.8%>
(2.5%)

<64.1%>

(1.9%)

▲0.6%
▲0.7%

4.1%

2.7%

▲1.4%

61.4%

62.0%

+0.6%

2.6%

62.5%

<4.6%>

<2.9%>

▲1.7%

<61.1%>

<61.9%>

<+0.8%>

<3.3%>

<62.1%>

(4.5%)

(2.9%)

▲1.6%

4.5%

5.3%

+0.8%

43.8%

43.6%

▲0.2%

2.9%

43.3%

<5.0%>
(4.1%)

<5.4%>

<43.6%>

<43.5%>

<▲0.1%>

<3.0%>
(2.2%)

<43.2%>

(3.2%)

(4.3%)

+0.4%
+0.2%

5.7%

5.4%

▲0.3%

31.1%

31.5%

+0.4%

6.4%

35.3%

<5.7%>

<5.5%>

▲0.2%

<31.1%>

<31.5%>

<+0.4%>

<6.4%>

<35.2%>

(3.1%)

(2.6%)

▲0.5%

6.2%

6.2%

0.0%

76.5%

76.2%

▲0.3%

4.9%

76.9%

<6.4%>
(5.9%)

<6.3%>

<76.3%>

<76.2%>

<▲0.1%>

<5.1%>
(4.6%)

<76.7%>

(5.9%)

▲0.1%
0.0%

(4.8%)

地域密着型サービス
14

15

16

17

18

19

20

21

22

定期巡回・随時対応型訪問介護看護

夜間対応型訪問介護（注）

地域密着型通所介護

認知症対応型通所介護

小規模多機能型居宅介護

認知症対応型共同生活介護

地域密着型特定施設入居者生活介護

地域密着型介護老人福祉施設

看護小規模多機能型居宅介護

14.6%

13.4%

▲1.2%

72.6%

73.6%

+1.0%

11.0%

73.4%

<14.8%>

<13.4%>

▲1.4%

<72.5%>

<73.5%>

<+1.0%>

<11.2%>

<73.2%>

(13.7%)

(12.9%)

▲0.8%

15.2%

12.8%

▲2.4%

72.0%

74.6%

+2.6%

9.9%

62.7%

<15.9%>
(15.0%)

<12.9%>

<71.4%>

<74.5%>

<+3.1%>

<10.0%>
(9.1%)

<62.6%>

(10.7%)

(12.2%)

▲3.0%
▲2.8%

5.8%

6.3%

+0.5%

63.0%

63.3%

+0.3%

3.6%

64.1%

<6.2%>

<6.6%>

+0.4%

<62.7%>

<63.1%>

<+0.4%>

<3.9%>

<63.8%>

(5.8%)

(6.2%)

+0.4%

6.6%

5.3%

▲1.3%

65.7%

66.4%

+0.7%

4.3%

68.1%

<7.0%>
(6.7%)

<5.5%>

<65.4%>

<66.3%>

<+0.9%>

<4.7%>
(4.5%)

<67.8%>

(3.7%)

(5.2%)

▲1.5%
▲1.5%

5.2%

6.0%

+0.8%

67.6%

66.7%

▲0.9%

3.5%

67.7%

<5.5%>

<6.2%>

+0.7%

<67.4%>

<66.6%>

<▲0.8%>

<3.9%>

<67.5%>

(5.2%)

(5.9%)

+0.7%

4.5%

4.9%

+0.4%

63.4%

63.5%

+0.1%

3.5%

64.0%

<5.1%>

<5.1%>

0.0%

<63.1%>

<63.3%>

<+0.2%>

<3.9%>

<63.7%>

(4.7%)

(4.8%)

+0.1%

0.5%

0.4%

▲0.1%

58.8%

59.0%

+0.2%

1.9%

58.3%

<0.9%>

<0.5%>

▲0.4%

<58.6%>

<58.9%>

<+0.3%>

<2.4%>

<58.0%>

(0.5%)

(0.1%)

▲0.4%

1.9%

2.2%

+0.3%

64.3%

64.0%

▲0.3%

▲1.1%

66.2%

<2.3%>
(2.3%)

<2.3%>

<64.0%>

<63.9%>

<▲0.1%>

<▲0.4%>
(▲0.4%)

<65.8%>

(3.6%)

(3.6%)

(1.8%)

(2.3%)

0.0%
0.0%

5.0%

6.5%

+1.5%

68.1%

66.8%

▲1.3%

4.5%

67.8%

<5.3%>

<6.7%>

+1.4%

<67.9%>

<66.7%>

<▲1.2%>

<4.7%>

<67.7%>

(4.9%)

(6.3%)

+1.4%

(4.2%)

注：「夜間対応型訪問介護」は、サンプルサイズが少ないことにより集計結果に個々のデータが大きく影響していると考えられる。

5