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Latest figures released on the earnings and expenses of GPs and dentists

14 September 2016

New official figures have been published today which outline the earnings and expenses of GPs and dentists for the 2014/15 financial year.
*NHS Digital must be quoted as the source of these figures

GP Earnings and Expenses 2014/15 is published by NHS Digital and is a detailed study of the earnings and expenses from NHS and private work 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 report includes information broken down by country, practice size, rurality classification and regions. Additionally, the Excel annexes contain figures by age band and gender.

Also published today is Dental Earnings and Expenses, 2014/15, which details the earnings and expenses of self-employed primary care dentists who carried out some NHS/Health Service work in the UK. Both full and part-time dentists are included in the report.

The earnings and expenses figures in these reports are based upon anonymised tax data from HM Revenue and Customs' Self-Assessment tax records and cover both NHS/Health Service and private income.

Dental Working Hours 2014/15 & 2015/16 provides information on dental working patterns for 2014/15 and 2015/16 in England & Wales, Northern Ireland and Scotland for self-employed primary care dentists who provided some NHS/Health Service treatment. This includes information on weekly hours worked, weeks of annual leave and the amount of time spent on clinical work.

The full reports are at:

GP Earnings and Expenses 2014/15

Dental Earnings and Expenses 2014/15

Dental Working Hours 2014/15 and 2015/16 Initial Analysis


Notes to editors

1. NHS Digital is the national information and technology provider for the health and care system. Our team of information analysis, technology and project management experts create, deliver and manage the crucial digital systems, services, products and standards upon which health and care professionals depend. Our vision is to harness the power of information and technology to make health and care better. NHS Digital is the new trading name for the Health and Social Care Information Centre (HSCIC). We provide 'Information and Technology for better health and care'. Find out more about our role and remit at

2. There are three types of contract for General Practice: 
a. General Medical Services (GMS) contracts, nationally negotiated with the BMA (around 56 per cent of the total); 
b. Personal Medical Services (PMS) contracts, locally negotiated (around 40 per cent); 
c. Alternative Provider Medical Services (APMS) contracts, locally negotiated, more flexible and open to a wider range of providers including the independent sector (around 4 per cent). 

Only GPs working under GMS and PMS contacts are included in the GP Earnings and Expenses report.

3. A contractor GP is a practitioner who has a contract with a Primary Care Organisation (PCO), as an individual or in partnership, to provide primary care services, whereas a salaried GP is employed and paid a salary within the Practice. In the GP Earnings and Expenses report, GPs are called combined GPs when talking about both contractor and salaried GPs as a group.

4. This is the third year that a single report has been produced for the Dental Earnings and Expenses series. In previous years separate reports were produced for individual countries; England & Wales, Northern Ireland and Scotland. The new structure releases the earnings and expenses figures in two instalments, in September and October, and contains all the information previously produced in the three separate country reports.

5. The Dental Working Hours publication will be followed by an additional instalment in October 2016 with further releases to follow.

6. A time series for the GP Earnings and Expenses reports from 2002/03 is available at The Dental Earnings and Expenses publication incorporates a time series for England & Wales from 2006/07 and for Scotland from 2008/09

7. For media enquires please contact or telephone 0300 30 33 888.

Last edited: 11 April 2018 5:36 pm