Relative Value Units (RVUs) sit at the core of physician reimbursement in the United States, yet many podiatrists only encounter them indirectly through billing or compensation models. Understanding RVUs is essential for navigating Medicare payment, optimizing practice performance, and negotiating fair contracts. Key Takeaways RVUs drive reimbursement. Medicare and most private payers base physician payment on RVUs, making them central to podiatric revenue. Work RVUs (wRVUs) matter most.