In broad outline, the Indonesian health care system is similar to that of other countries; namely mixed public and private system offering curative,preventive, promotive and rehabilitative at hospitals, health centers (static and mobile) and sub centers, clinics and private services, shop-selling pharmaceutical products. There are also many traditional services offering a very extensive network of community based activities. Expenditure pattern and financing trends in Indonesia's health care sector, has complex characteristic. Funds flow into the sector a variety of sources. The major ones being allocation for government revenues both central and local government, payments by households (e.g. fees for services, drug purchase), employer contribution to health care for employees; premium through social financing scheme, foreign loans and grants and very limited from NGOs. The study aims to explore the type of health care services and the cost by BUMN (employer) for they employees. The study was design as a cross sectional study. It was calculated 138 BUMN out of six sectors By using purposive sampling method it was plan the sampling was 36 BUMN or 25% of the total BUMN. The data collection was primary data by using the questionnaire, which was colleted by visited the company and by mail. The study results showed that 26 BUMN or 70% of the sample plan have been included In this study. The data and Information have been collected was year 1998, 1999, and 2000. The results of the study showed that 80% of the companies provide they own health care services tor their employees, It is only 8% was through Insurance, and 12% using both. It was showed that 60% out of 80% have they own hospitals or clinics, which all of the companies provide out - patient services and 50% provide in-patient services. Almost all of the companies provide services to family members of the employees, and its only 18%, which provide services to the retired employees. The unit cost was varies among sectors and by year. In 1998 the annually unit cost per capita was between Rp134,854.00 (the lowest) to Rp1,831,401.00 (the highest), In 1999 it was between Rp335,836.00 (the lowest) to Rp2,288,386.00 (the highest), and in 2000 it was between Rp539,590.00 (the lowest) to Rp2,835,197.00 (the highest). The data showed sharply increased from year 1998 to year 1990 almost all six sector. The total cost for health care services in year 1998 was 1,013 billion rupiah, 1,3445 billion rupiah in 1999, and slightly decreased to become 1,254 billion rupiah in 2000 due to decreased number of employees. The data showed that it was expended 25.2-32.2% for outpatient services, 20 to 37.2% for inpatient services, 29.1-42.2% for drugs, 6.3-8% for surgery, and 2.4-2.8% for laboratory services. For further analysis it is important to calculate the percentage of cost of health expenditure out of cost of salary. The data showed the great varies among the sector, which in year 2000 it is accounted 3 to 8.2%.