Longitudinal Study of Earnings and Expenses Estimates, 2017/18 to 2019/20
This section of the report shows the results of a longitudinal study of the earnings and expenses estimates of self-employed primary care dentists, for the three financial years 2017/18 to 2019/20.
Changes in the composition of the dental population (as well as the sample used to produce Dental Earnings and Expenses Estimates) need to be kept in mind when making comparisons between results for different financial years.
The longitudinal study controls for this population change by considering those dentists who have performed some primary care NHS dentistry in each of the three years 2017/18 and 2019/20, but have not changed their dental type or contract type during this period.
The following changes occurred during the period of the longitudinal study that are not controlled for, and which may contribute to any change shown over the three-year period:
- Each year the value of dentists' contracts is reviewed, and an uplift made to GDS contracts and PDS agreements accordingly. Each uplift will affect the gross earnings of dentists. Uplifts are applied from 1 April in the relevant financial year
- The awards relevant to the period covered by the longitudinal study for Wales were 1.44 per cent in 2017/18, 2.77 per cent in 2018/19 and 2.5 per cent in 2019/20
The results of the longitudinal study show that for all self-employed Providing-Performer dentists:
- taxable income from NHS and private dentistry increased by 10.1 per cent between 2017/18 and 2019/20, from £93,700 to £103,200
- the trend shown differs from those found in the main findings of the report. This highlights the effect that changes to the overall dental population and to contract types has on the earnings and expenses of the entire population
Wal_L1: Self-employed Providing-Performer dentists – longitudinal earnings and expenses from NHS and private dentistry, by contract type, Wales, 2017/18 to 2019/20
|
|
|
Mean |
|
|
Contract Type |
Year |
Report
Population |
Gross
Earnings |
Total
Expenses |
Taxable
Income |
Expenses to
Earnings
Ratio |
Median
Taxable
Income |
GDS¹ |
2017/18 |
150 |
£291,400 |
£199,200 |
£92,200 |
68.4% |
£89,800 |
2018/19 |
150 |
£310,800 |
£213,700 |
£97,100 |
68.8% |
£96,100 |
2019/20 |
150 |
£309,800 |
£209,000 |
£100,900 |
67.4% |
£96,700 |
Change 17/18 - 18/19 |
|
+6.6% |
+7.3% |
+5.3% |
+0.4pp |
+7.1% |
Change 18/19 - 19/20 |
|
-0.3% |
-2.2% |
+3.9% |
-1.4pp |
+0.6% |
Change 17/18 - 19/20 |
|
+6.3% |
+4.9% |
+9.4% |
-1pp |
+7.7% |
PDS |
2017/18 |
c |
c |
c |
c |
c |
c |
2018/19 |
c |
c |
c |
c |
c |
c |
2019/20 |
c |
c |
c |
c |
c |
c |
Change 17/18 - 18/19 |
|
0% |
0% |
0% |
0pp |
0% |
Change 18/19 - 19/20 |
|
0% |
0% |
0% |
0pp |
0% |
Change 17/18 - 19/20 |
|
0% |
0% |
0% |
0pp |
0% |
Mixed GDS/PDS |
2017/18 |
c |
c |
c |
c |
c |
c |
2018/19 |
c |
c |
c |
c |
c |
c |
2019/20 |
c |
c |
c |
c |
c |
c |
Change 17/18 - 18/19 |
|
0% |
0% |
0% |
0pp |
0% |
Change 18/19 - 19/20 |
|
0% |
0% |
0% |
0pp |
0% |
Change 17/18 - 19/20 |
|
0% |
0% |
0% |
0pp |
0% |
All¹ |
2017/18 |
150 |
£290,500 |
£196,700 |
£93,700 |
67.7% |
£90,000 |
2018/19 |
150 |
£308,600 |
£209,500 |
£99,100 |
67.9% |
£97,500 |
2019/20 |
150 |
£308,700 |
£205,500 |
£103,200 |
66.6% |
£99,300 |
Change 17/18 - 18/19 |
|
+6.2% |
+6.5% |
+5.8% |
+0.2pp |
+8.3% |
Change 18/19 - 19/20 |
|
+0% |
-1.9% |
+4.1% |
-1.3pp |
+1.9% |
Change 17/18 - 19/20 |
|
+6.3% |
+4.5% |
+10.1% |
-1.1pp |
+10.4% |
Source: NHS Digital |
Note: c: due to a small sample size results have been suppressed to ensure anonymity of results
For all self-employed Associate dentists taxable income from NHS and private dentistry increased 5.3 per cent from £61,000 to £64,200 between 2017/18 and 2019/20.
Wal_L2: Self-employed Associate dentists – longitudinal earnings and expenses from NHS and private dentistry, by contract type, Wales, 2017/18 and 2019/20
|
|
|
Mean |
|
|
Contract Type |
Year |
Report
Population |
Gross
Earnings |
Total
Expenses |
Taxable
Income |
Expenses to
Earnings
Ratio |
Median
Taxable
Income |
GDS |
2017/18 |
550 |
£107,500 |
£48,000 |
£59,400 |
44.7% |
£56,300 |
2018/19 |
550 |
£107,100 |
£46,100 |
£61,000 |
43.1% |
£59,400 |
2019/20 |
550 |
£107,700 |
£45,300 |
£62,400 |
42.1% |
£59,900 |
Change 17/18 - 18/19 |
|
-0.3% |
-3.9% |
+2.6% |
-1.6pp |
+5.6% |
Change 18/19 - 19/20 |
|
+0.5% |
-1.8% |
+2.3% |
-1pp |
+0.8% |
Change 17/18 - 19/20 |
|
+0.2% |
-5.7% |
+5% |
-2.6pp |
+6.5% |
PDS¹ |
2017/18 |
50 |
£209,600 |
£125,600 |
£84,000 |
59.9% |
£85,800 |
2018/19 |
50 |
£235,400 |
£144,300 |
£91,100 |
61.3% |
£95,100 |
2019/20 |
50 |
£218,300 |
£131,700 |
£86,500 |
60.3% |
£92,400 |
Change 17/18 - 18/19 |
|
+12.3% |
+14.9% |
+8.5% |
+1.4pp |
+10.8% |
Change 18/19 - 19/20 |
|
-7.3% |
-8.7% |
-5% |
-1pp |
-2.8% |
Change 17/18 - 19/20 |
|
+4.1% |
+4.9% |
+3% |
+0.4pp |
+7.7% |
Mixed GDS/PDS¹ |
2017/18 |
50 |
£119,200 |
£39,100 |
£80,200 |
32.8% |
£58,900 |
2018/19 |
50 |
£136,700 |
£68,000 |
£68,700 |
49.8% |
£61,000 |
2019/20 |
50 |
£155,500 |
£65,100 |
£90,400 |
41.8% |
£83,900 |
Change 17/18 - 18/19 |
|
+14.7% |
+74.2% |
-14.3% |
+17pp |
+3.5% |
Change 18/19 - 19/20 |
|
+13.7% |
-4.3% |
+31.6% |
-8pp |
+37.4% |
Change 17/18 - 19/20 |
|
+30.4% |
+66.6% |
+12.8% |
+9pp |
+42.3% |
All |
2017/18 |
550 |
£111,100 |
£50,100 |
£61,000 |
45.1% |
£56,700 |
2018/19 |
550 |
£112,200 |
£50,000 |
£62,200 |
44.6% |
£59,900 |
2019/20 |
550 |
£112,900 |
£48,800 |
£64,200 |
43.2% |
£60,600 |
Change 17/18 - 18/19 |
|
+1% |
-0.2% |
+2% |
-0.5pp |
+5.6% |
Change 18/19 - 19/20 |
|
+0.6% |
-2.6% |
+3.2% |
-1.4pp |
+1.3% |
Change 17/18 - 19/20 |
|
+1.7% |
-2.7% |
+5.3% |
-1.9pp |
+7% |
Source: NHS Digital |
For all self-employed primary care dentists:
- the longitudinal study shows that overall, average taxable income from NHS and private dentistry increased between 2017/18 (£68,200) and 2019/20 (£72,800). Both gross earnings and total expenses also increased, rising 3.6 per cent and 1.0 per cent respectively.
- for all self-employed primary care dentists, the trends shown differ from those presented in the main findings of this report. This highlights the effect that changes to the overall dental population and to contract types have on the earnings and expenses estimates of the entire population.
Wal_L3: All self-employed primary care dentists – longitudinal earnings and expenses from NHS and private dentistry, by contract type, Wales, 2017/18 to 2019/20
|
|
|
Mean |
|
|
Contract Type |
Year |
Report
Population |
Gross
Earnings |
Total
Expenses |
Taxable
Income |
Expenses to
Earnings
Ratio |
Median
Taxable
Income |
GDS |
2017/18 |
650 |
£146,900 |
£80,400 |
£66,500 |
54.8% |
£60,100 |
2018/19 |
650 |
£150,800 |
£82,000 |
£68,700 |
54.4% |
£61,600 |
2019/20 |
650 |
£151,000 |
£80,400 |
£70,600 |
53.2% |
£61,400 |
Change 17/18 - 18/19 |
|
+2.6% |
+2% |
+3.4% |
-0.4pp |
+2.5% |
Change 18/19 - 19/20 |
|
+0.2% |
-2% |
+2.8% |
-1.2pp |
-0.4% |
Change 17/18 - 19/20 |
|
+2.8% |
-0.1% |
+6.3% |
-1.6pp |
+2.2% |
PDS¹ |
2017/18 |
50 |
£229,100 |
£128,600 |
£100,500 |
56.1% |
£98,900 |
2018/19 |
50 |
£250,100 |
£141,400 |
£108,800 |
56.5% |
£97,700 |
2019/20 |
50 |
£237,700 |
£133,200 |
£104,300 |
56.1% |
£101,900 |
Change 17/18 - 18/19 |
|
+9.2% |
+9.9% |
+8.3% |
+0.4pp |
-1.3% |
Change 18/19 - 19/20 |
|
-5% |
-5.8% |
-4% |
-0.4pp |
+4.4% |
Change 17/18 - 19/20 |
|
+3.7% |
+3.6% |
+4% |
0pp |
+3% |
Mixed GDS/PDS¹ |
2017/18 |
50 |
£166,500 |
£86,900 |
£79,600 |
52.2% |
£58,900 |
2018/19 |
50 |
£180,300 |
£106,400 |
£73,900 |
59.0% |
£66,600 |
2019/20 |
50 |
£199,500 |
£105,300 |
£94,100 |
52.8% |
£87,400 |
Change 17/18 - 18/19 |
|
+8.3% |
+22.4% |
-7.2% |
+6.8pp |
+12.9% |
Change 18/19 - 19/20 |
|
+10.6% |
-1% |
+27.4% |
-6.2pp |
+31.4% |
Change 17/18 - 19/20 |
|
+19.8% |
+21.2% |
+18.3% |
+0.6pp |
+48.3% |
All |
2017/18 |
750 |
£150,600 |
£82,400 |
£68,200 |
54.7% |
£60,200 |
2018/19 |
750 |
£155,400 |
£85,100 |
£70,300 |
54.8% |
£62,500 |
2019/20 |
750 |
£156,000 |
£83,200 |
£72,800 |
53.4% |
£63,400 |
Change 17/18 - 18/19 |
|
+3.2% |
+3.3% |
+3.2% |
+0.1pp |
+3.9% |
Change 18/19 - 19/20 |
|
+0.4% |
-2.2% |
+3.4% |
-1.4pp |
+1.4% |
Change 17/18 - 19/20 |
|
+3.6% |
+1% |
+6.7% |
-1.3pp |
+5.4% |
Source: NHS Digital |