The latest GP Earnings and Expenses Enquiry provides a detailed study of the earnings and expenses of both contractor and salaried GPs in the UK in 2006/07, the third year of the new General Medical Services (nGMS) contract. Investment levels in 2006/07 were similar to 2005/06. Earnings and expenses figures for salaried GPs are provisional at this stage.
A further report (the Final Report) containing additional information on earnings and expenses by age of GP, practice size, Government Office Region and rurality, plus final figures for salaried GPs is expected to be published in early 2009.
This report has been agreed by the Technical Steering Committee (TSC), which is chaired by the NHS IC and has representation from the four UK Health Departments, NHS Employers and the British Medical Association.
A summary of the data used and analysed in this study is as follows:
- earnings and expenses information are based on a sample from HM Revenue and Customs' (HMRC's) tax self-assessment database, as at May 2008. All analyses are carried out by HMRC statisticians on an anonymised dataset; only aggregate non-disclosive information is supplied to the NHS IC for publication.
- all UK GPs (working in the NHS) for whom information are available, and who have an accounting year ending in the final quarter (i.e. between 1 January 2007 and 5 April 2007) are included in the sample.
- figures for contractor GPs are based on their medical income from self-employment sources. Figures for salaried GPs are based on all income from employment sources and medical income from self-employment.
- the results include earnings and expenses relating to both NHS and private work. It is not possible to provide a NHS/private split using this data source.
- the results include earnings and expenses for both full-time and part-time GPs
- the results for contractor GPs exclude an estimate of employer's superannuation contributions. This estimate will include any Primary Care Organisation (PCO) clawback or reimbursement for previous years (which would have occurred if the GP/PCO had either over or under-estimated predicted earnings for the year).
- the results for salaried GPs are provisional. This is because we are currently investigating the effect of employee superannuation contributions on the gross earnings and income before tax of salaried GPs. Results for contractor GPs are before deduction of employee superannuation contributions. We will investigate whether it is possible to align the results for contractor and salaried GPs, in time for the Final Report. Comparable figures for earlier years are not available for salaried GPs due to methodological changes.