The vacancy cost for an RN isn’t a theoretical spreadsheet argument—it’s real dollars tied to overtime, agency dependence, throughput delays, reduced case volume, and even CMS penalties. In 2026, health systems are finally calculating those numbers with CFO-level rigor.   Benchmarks vary by region and service line, but the range is startling: RN vacancies can cost $7,500–$12,500 per month, while leadership vacancies (CNO, Director, Manager) can easily surpass six figures when