GP Earnings and Expenses - 2014/15
Publication date: 09:30 September 14, 2016
GP Earnings and Expenses 2014/15 provides a detailed study of the earnings and expenses for both full-time and part-time GPs working in the UK as either a contractor or salaried GP during the 2014/15 financial year.
The findings in this report are based upon anonymised tax data from HM Revenue and Customs' Self Assessment tax records and cover both NHS/Health Service and private income.
Earnings and expenses information is published for contractor, salaried and combined (contractor and salaried) GPs at UK level and by the separate countries, with a regional breakdown where available.
Figures are also given by contract type for GPs working under a General Medical Services (GMS) or a Primary Medical Services (PMS) contract as well as combined (GPMS).
The report is primarily used as evidence in remuneration negotiations and by the Review Body for Doctors' and Dentists' Remuneration. It has been agreed by the Technical Steering Committee (TSC), which is chaired by NHS Digital and has representation from the four UK Health Departments, NHS Employers, NHS England and the British Medical Association.
In 2014/15, the average taxable income for combined GPs (contractor and salaried) working in either a General Medical Services or a Primary Medical Services practice (GPMS) in the UK was £90,600. This is compared to £90,200 in 2013/14 and is an increase of 0.4 per cent, which is not statistically significant.
Contractor GPs working under a GMS or PMS (GPMS) contract had an average taxable income of £101,500 in 2014/15. This is an increase of 1.7 per cent on their taxable income of £99,800 in 2013-14, which is statistically significant. When considered by contract type:
- GPs working under a General Medical Services contract (GMS) had an average taxable income of £98,000 compared to £96,000 in 2013/14, which is a statistically significant increase of 2.1 per cent.
- GPs working under a Primary Medical Services (PMS) contract had an average taxable income of £108,000 compared to £106,800 in 2013/14, an increase of 1.2 per cent, which is not statistically significant.
The average taxable income for GMS or PMS (GPMS) salaried GPs in the UK in 2014/15 was £53,600, compared to £54,600 in 2013/14. This is a decrease of 1.7 per cent, which is statistically significant.
Note: Some 2014/15 income before tax (and therefore gross earnings) estimates presented in this publication have since been revised. Figures have been re-calculated using updated estimates of superannuation contributions. All estimates for salaried and combined GPs have been revised, while figures for Northern Ireland and Scotland contractor GPs have also been re-calculated, resulting in revised UK-level figures.
The revised figures are presented in the GP Earnings and Expenses Estimates 2015/16 publication and the GP Earnings and Expenses Estimates Time Series. For more information, please see the GP Earnings and Expenses 2015/16 Methodology document.
|Date Range:||01 April 2014 to 31 March 2015|
|Geographical coverage:||UK, England, Wales, Northern Ireland, Scotland|
|Geographical granularity:||Country, Regions, UK and Great Britain|