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Publication, Part of

GP Earnings and Expenses Estimates 2018/19

Analysis by working hours bands

The nature of the General Practitioner workforce is changing. Increasing numbers of GPs are now developing portfolio careers, choosing to work in other roles in addition to general practice.

Typical examples of such work areas include:

  • Accident and emergency departments or out-of-hours provision
  • A special interest such as dermatology, diabetes, or minor surgery in a non-general practice setting
  • Working in a hospice or palliative medicine
  • Research or teaching

The earnings and expenses estimates published in this series of Official Statistics are calculated by HMRC using self-assessment tax return data. HMRC cannot distinguish between general practice earnings, income from other NHS work and private earnings. 

For three years, we have published some experimental analysis of earnings and expenses estimates by working hours bandings for GPs in England. However, while all earnings are included in the calculations, the working hours used reflect only those worked in general practice which inflates the income figures when considering earnings by working hours bands.  This should be taken into consideration when reviewing the working hours analysis in this release.

Because of the growing numbers of GPs working in additional roles as well as in general practice, we believe that analysis by working hours bands will become increasingly unreliable and therefore we do not plan to produce it in the future.  

Alternative sources of data are being investigated; however, these have not so far proved to be fit for purpose.

 

15 December 2020 08:10 AM

Removal of UK-level earnings and expenses estimates

Earnings and expenses estimates in previous editions of this publication have been presented at UK level, as well as by the four separate countries. 

However, the general practice contractual arrangements in each country have diverged to the point that comparisons between countries are no longer appropriate. 

Moreover, since England GPs make up the majority of the UK sample, UK estimates could obscure the picture in the other countries.

Therefore, UK level estimates are no longer presented.

Earnings and expenses estimates by age, gender, practice patient list size and practice rurality, which were previously only published for the UK, have for the first time been produced for each country individually. They have been calculated for 2017/18 and 2018/19, and are presented in the Excel Time Series. 

10 September 2020 09:30 AM

4. Northern Ireland

Contractor GPs

  • Income before tax estimates decreased by around £900 or 1.2 per cent between 2017/18 and 2018/19 for contractor GPs as a whole in Northern Ireland and for non-dispensing contractor GPs, while both groups' total expenses increased by 3.4 per cent. 
  • The decrease in income before tax for all contractor GPs follows a 3.4 per cent increase in the previous year.
  • Overall, gross earnings increased by 1.3 per cent for all contractor GPs between 2017/18 and 2018/19, as well as for the non-dispensing GP group.
  • Results for dispensing GPs are suppressed due to low sample numbers.

Table 4.1: GMS contractor GPs - mean earnings and expenses by dispensing status, Northern Ireland, 2017/18 and 2018/19

Dispensing Status

Year

Report Population

Gross Earnings

Total Expenses

Income Before Tax

Expenses to Earnings Ratio

All GPs

2017/18

1,150

£205,700

£112,400

£93,400

54.6%

2018/19

1,150

£208,400

£116,200

£92,300

55.7%

Change

0

+1.3%

+3.4%

-1.2%

1.1 Percentage Points

Dispensing GPs

2017/18

c

c

c

c

c

2018/19

c

c

c

c

c

Change

z

z

z

z

z

Non-dispensing GPs

2017/18

1,150

£204,700

£111,500

£93,200

54.5%

2018/19

1,150

£207,400

£115,300

£92,100

55.6%

Change

0

+1.3%

+3.4%

-1.2%

1.1 Percentage Points

Further expenses breakdowns are published in the Excel Time Series, available under Resources on the Overview page.

Notes on the tables in this chapter

1. Further explanatory notes can be found under GPs included and how to interpret the results

2. Report population figures are by headcount

3. In expenses breakdown tables, values in parentheses represent percentage of total expenses

4.  c = confidential - results suppressed due to low sample numbers

5.  z = not applicable

Median gross earnings, total expenses and income before tax

  • Median income before tax estimates for Northern Ireland contractor GPs in 2018/19 are £3,700 lower than the mean, while median total expenses are £10,600 lower than the mean. This indicates that the means have been increased by a small number of relatively high earners. 

Table 4.2: GMS contractor GPs - median earnings and expenses, Northern Ireland, 2017/18 and 2018/19

Year

Report Population

Gross Earnings

Total Expenses

Income Before Tax

2017/18

1,150

£202,400

£104,400

£90,700

2018/19

1,150

£198,400

£105,600

£88,600

Change

0

-2%

+1.1%

-2.3%

Breakdown of expenses for contractor GPs

  • Employee expenses made up by far the biggest proportion (57.7 per cent) of total expenses for Northern Ireland contractor GPs.
  • Average expenses for net capital allowances and for car and travel decreased between 2017/18 and 2018/19, while all other categories increased.
  • Results for dispensing GPs are suppressed due to small sample sizes and so comparisons between dispensers and non-dispensers are not possible.

Table 4.3: GMS contractor GPs - breakdown of mean expenses by dispensing status, Northern Ireland, 2018/19

Dispensing Status

Report Population

Total Expenses

Office and General Business

Premises

Employee

Car and Travel

Interest

Other

Net Capital Allowances

All GPs

1,150

£116,200

£18,400

£15,000

£67,000

£1,300

£1,000

£12,400

£1,100

(100%)

(15.8%)

(12.9%)

(57.7%)

(1.1%)

(0.9%)

(10.6%)

(0.9%)

Dispensing GPs

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

c

Non-dispensing GPs

1,150

£115,300

£18,400

£14,900

£66,600

£1,300

£1,000

£11,900

£1,100

(100%)

(16%)

(12.9%)

(57.8%)

(1.1%)

(0.9%)

(10.4%)

(0.9%)

Notes on the tables in this chapter

1. Further explanatory notes can be found under GPs included and how to interpret the results

2. Report population figures are by headcount

3. In expenses breakdown tables, values in parentheses represent percentage of total expenses

4.  c = confidential - results suppressed due to low sample numbers

5.  z = not applicable


Salaried GPs

  • There were decreases in all earnings and expenses categories for salaried GPs in Northern Ireland between 2017/18 and 2018/19.
  • However, results are based on a very small sample and so should be treated with caution. 

Table 4.4: GMS salaried GPs - mean earnings and expenses, Northern Ireland, 2017/18 and 2018/19

Year

Report Population

Gross Earnings

Total Expenses

Income Before Tax

2017/181

150

£73,600

£17,000

£56,700

2018/191

150

£64,400

£9,300

£55,100

Change

0

-12.6%

-45%

-2.8%

Note: 1 Small sample (<125)

Median gross earnings, total expenses and income before tax

  • The decrease in median income before for salaried GPs between 2017/18 and 2018/19 was greater than for the mean  estimates, leaving the median £7,600 lower than the mean.
  • Median total expenses in 2018/19 were £2,800 lower than the mean.

Table 4.5: GMS Salaried GPs - median earnings and expenses, Northern Ireland, 2017/18 and 2018/19

Year

Report Population

Gross Earnings

Total Expenses

Income Before Tax

2017/181

150

£59,400

£7,900

£51,400

2018/191

150

£56,700

£6,500

£47,500

Change

0

-4.6%

-17.5%

-7.5%

Note: 1 Small sample (<125)


Combined GPs (Contractor and Salaried)

  • Perhaps because contractor GPs account for the majority of the Northern Ireland GP report population, the year-on-year changes in earnings and expenses estimates for contractor and salaried GPs combined are similar to those of contractor GPs alone.
  • Combined GPs' average income before tax in 2018/19 was £87,900. This was a £900, or 1.1 per cent, reduction since 2017/18.
  • Their total expenses increased by 3 per cent to £103,500.

Table 4.6: GMS combined GPs - mean earnings and expenses, Northern Ireland, 2017/18 and 2018/19

Year

Report Population

Gross Earnings

Total Expenses

Income Before Tax

2017/18

1,300

£189,400

£100,500

£88,800

2018/19

1,300

£191,400

£103,500

£87,900

Change

0

+1.1%

+3%

-1.1%

 

  • As was the case for contractor and salaried GPs separately, the median income before tax estimates are lower than the mean for both years for combined GPs in Northern Ireland.

Table 4.7: GMS Combined GPs - median income before tax, Northern Ireland, 2017/18 and 2018/19 

Year

Report Population

Income Before Tax

2017/18

1,300

£86,400

2018/19

1,300

£84,600

Change

0

-2.1%



Last edited: 3 September 2021 4:52 pm