UK General Practitioner Salary 2026/27

Overview of UK GP pay

A UK General Practitioner is a doctor on the GMC GP Register who has completed an undergraduate medical degree (5 to 6 years), Foundation Year 1 and Foundation Year 2 (the two-year general training rotation in hospital posts), then three years of GP Specialty Training (ST1 to ST3) with the final award of Membership of the Royal College of General Practitioners (MRCGP) and a Certificate of Completion of Training (CCT). After CCT the doctor can work as an independent GP, by which we mean unsupervised primary-care consultation, prescribing, referrals and care planning for a registered patient list.

Pay across the GP profession does not run on a single national scale. There are three structurally distinct earning routes, and most GPs move between them across a career. The Salaried GP route is the conventional employee path: the doctor takes a contract with a GP practice, an NHS Integrated Care Board, an out-of-hours hub or a federation, on a fixed salary, with NHS Pension Scheme 2015 enrolment under PAYE. The GP Partner route is the small-business owner path: the doctor takes an equity stake in a GP practice (typically buying in over one to three years after a partnership offer), receives a share of the practice profit, and is self-employed for tax purposes. The Locum GP route is the independent contractor path: the doctor works on a session-by-session basis at varying practices, sets their own day rate, takes on no equity, and is self-employed for tax purposes with no employer.

Most GPs move between routes during a career. A common shape is: ST3 to first Salaried GP post (typically 18 months to 2 years), partnership offer at a practice the doctor knows well, partnership for 10 to 20 years, then move to part-time Locum or pure salaried work in the run-up to retirement. Other shapes are equally valid: pure Locum careers (popular with parents balancing childcare, or with portfolio doctors splitting time across NHS, private and academic posts), pure Salaried careers (popular at PCN-funded posts and at large multi-practice federations), and pure Partner careers from early in post-CCT life.

The 2026/27 GP contract settlement remains under negotiation at the time of writing. The 2023/24 GP contract dispute - a multi-month BMA collective action campaign over a real-terms pay cut in the GP Contract Framework and over workload demands - partially settled during 2024/25 with a Global Sum uplift, but did not deliver the BMA-demanded full pay restoration. The Doctors and Dentists Review Body (DDRB) recommendation for 2026/27 has not been published at the time of writing. Figures on this page reflect the most recent published BMA model contract floor (2024/25) and the gov.uk General Practitioners Earnings and Expenses 2021/22 dataset, with the partner share contextualised by the BMA 2023 partner survey.

Salaried GP pay

The BMA model salaried GP contract is the standard template used across English GP practices that employ salaried GPs. It is a recommendation, not a national pay scale, so individual practices set their own pay subject to the BMA-published minimum. For 2024/25 (the most recent BMA-published range) the model minimum salary band runs from £73,113 for a newly-qualified salaried GP on a full nine-session full-time week to £110,683 for an experienced salaried GP at the top of the range. Most practices pay at or above this floor; many pay materially above for partner-track posts or in high-cost-of-living areas.

Pay is normally expressed per session (a session is a four-hour block of clinical work). A full-time salaried GP works eight to nine sessions a week. Part-time posts at five or six sessions are common, particularly for GPs balancing other commitments (CCG / ICB clinical lead roles, GP trainer posts, academic GP posts, parental responsibilities). Mid-career salaried GPs typically earn £85,000 to £100,000 in the seven-to-eight-session range, before any extended-hours or out-of-hours work bolted on.

Regional variance is substantial. London and the South East run roughly 10% to 15% above the national salaried median because of recruitment competition and cost-of-living premia. Wales and the South West sit close to the national median. Rural Scotland and Northern Ireland sit slightly below the salaried minimum on headline pay but typically include additional inducements (relocation packages, dispensing-practice income share for salaried GPs at dispensing practices, NHS-funded continuing professional development budgets). London and South East salaried roles also commonly include private practice rights on the contract (the GP can take a defined amount of private patient work on top of the NHS contract), which lifts realised total compensation.

Salaried GPs are members of the NHS Pension Scheme 2015 on the standard (non-Practitioner) basis. The tiered employee contribution runs from 5.2% to 14.7% of pensionable pay; a salaried GP on the BMA model minimum falls in the 10.7% tier, and one at the BMA model maximum falls in the 12.5% tier. Pension is taken under the net-pay arrangement, so it reduces taxable pay before PAYE applies. Employer contribution is 23.7% of pensionable pay (paid by the practice rather than by the doctor), so the combined contribution to the scheme is roughly 33% to 37% of pensionable pay, materially above any private-sector workplace pension match.

GP Partner economics

A GP Partner is an equity owner of the GP practice. The practice is normally constituted as a partnership (or, increasingly, a Limited Liability Partnership), and the partners share profits according to the partnership agreement. Profit share is the gap between total practice income from the NHS contract plus other revenue, and total practice expenses for the financial year. Partners are self-employed for tax purposes: they receive a profit share, not a salary, and they pay Income Tax and Class 4 National Insurance on their share via Self Assessment.

The largest GP contract type in England is General Medical Services (GMS), the nationally-negotiated NHS contract. Two alternative contracts exist: Personal Medical Services (PMS), a locally-negotiated variant with optional service obligations, and Alternative Provider Medical Services (APMS), used for non-traditional providers including federations and large multi-practice groups. The GMS contract income stream has four main components:

• Global Sum - a weighted capitation payment per registered patient, adjusted by the Carr-Hill formula for patient demographics, rurality and deprivation. Roughly 50% to 60% of practice income at most practices.
• Quality and Outcomes Framework (QOF) - an annual achievement payment based on points scored against quality indicators (e.g. diabetic blood pressure control, dementia register accuracy, hypertension diagnosis). Typically 10% to 15% of practice income.
• Directed Enhanced Services (DES) - per-patient payments for delivering specific additional services, e.g. extended hours, learning disability annual health checks, Network Contract DES income via the Primary Care Network (PCN). Typically 10% to 20% of practice income.
• Local Improvement Schemes (LIS) and other - locally-commissioned services, dispensing fees where applicable, private patient income, GP training reimbursement, premises notional rent reimbursement. Typically 10% to 15% of practice income.

Practice expenses follow a relatively predictable structure: salaried clinical staff (salaried GPs, salaried nurses, advanced clinical practitioners), reception and admin staff, premises (rent or mortgage, repairs, utilities), IT (clinical system licences, hardware), indemnity (now largely covered by the state-backed Clinical Negligence Scheme for General Practice in England, but historically a major partner expense), drugs purchased for stock or for dispensing, locum cover for sickness or maternity leave, accountancy, and statutory levies. The expense rate at most established practices is 55% to 65% of gross income.

Worked partnership profit-share example

Illustrative 5-partner medium-list practice with circa 9,500 registered patients. Total practice income of £1,400,000 from GMS Global Sum, QOF, DES, LIS and dispensing. Expenses at 60% of income (salaried staff, premises, IT, indemnity not covered by CNSGP, accountancy). Equal partnership split.

Worked numbers via the self-employed engine for England, 2026/27, zero personal pension contribution to isolate the headline calculation. A partner contributing to the NHS Pension Practitioner Member route would deduct a further 13.5% tier contribution (approximately £15,120) gross from the profit share before tax; that personal pension contribution reduces Income Tax at the marginal rate, so the post-pension take-home falls by roughly £8,316 (the 45% additional-rate tax relief plus 40% / 45% relief on the upper band offsets the contribution itself partly).

Real practice economics vary widely. A small dispensing rural practice with 4,500 patients and three partners might gross £900,000 with 55% expenses and a per-partner share of £135,000. A large multi-practice merged group with 18,000 patients and seven partners might gross £2.6m with 62% expenses and per-partner shares of £140,000. The partner profit share is a residual: when QOF achievement drops, when staff salaries rise faster than the Global Sum uplift, when locum cover is needed for prolonged partner illness, the residual shrinks. This is the fundamental economic difference between Salaried (fixed pay, employer absorbs cost variance) and Partner (variable pay, partners absorb cost variance).

Locum GP pay

A Locum GP is a self-employed GP who provides session-by-session cover at varying practices. There is no employer, no contract of service - each session is booked separately, either directly with the practice or via a locum-booking platform. Locums set their own day rate, accept or decline sessions as they choose, and bear all the administrative overhead (Self Assessment tax return, indemnity, CPD funding, equipment purchases) that a partner or salaried GP would share with their practice.

Day rates by region (BMA Locum GP Pay Guidance benchmarks plus recruiter-published rates):

Annual earnings depend more on session count than on day rate. A four-day-a-week locum in London at £1,000 a day clears about £200,000 a year before tax and expenses (40 sessions x £1,000 x 50 weeks); a three-day-a-week locum in the Midlands at £800 a day clears about £120,000. Locum work is heavily session-flexible and often used by GPs balancing childcare, academic commitments, NHS-funded clinical lead roles, or pre-retirement winding-down.

For tax purposes, a Locum GP is self-employed. Income from locum sessions is trading income, reportable on the Self Assessment return. The locum pays Income Tax at marginal rates, Class 4 NIC at 6% main rate then 2% above the Upper Profits Limit, and can claim allowable trading expenses (indemnity, GMC fees, professional subscriptions including BMA and RCGP, CPD costs, computer and equipment, mileage to practice locations on a per-mile basis, accountancy fees). The NHS Pension is accessed via the Practitioner Member route by submitting Type 2 self-certificates each year to NHSBSA, paying the relevant tier contribution monthly on declared earnings.

One trap to watch: a locum on the cusp of the £100,000 to £125,140 Personal Allowance taper band hits an effective 60% marginal rate on every pound of taxable profit in that band. A locum earning £130,000 in profits sees roughly the same take-home as one earning £100,000 unless they make pension contributions or claim further allowable expenses. Personal pension contribution into a SIPP or into the NHS Pension Practitioner Member route is the most efficient mitigation; see our pension contribution calculator for the exact mechanics.

Take-home pay: five representative scenarios

Computed at England rates for 2026/27. Salaried scenarios go through the salary engine with NHS Pension 2015 tier contribution applied via net-pay; Partner and Locum scenarios go through the self-employed engine with personal pension contribution applied as trading-expense pension relief.

The Salaried GP top of range (£110,683) is the most painful in marginal terms: every extra pound above £100,000 is taxed at 60% effective rate because of the Personal Allowance taper. A GP Partner on £150,000 pays Class 4 NIC rather than Class 1 (saving roughly 2% on the band between Lower Profits Limit and Upper Profits Limit) but loses the workplace pension net-pay efficiency - the GP must make a personal pension contribution to access the Practitioner Member route, which gives Income Tax relief but not NI relief. The senior partner at £200,000 sits well into the additional-rate band (45% above £125,140) and faces AA taper exposure on top.

NHS Pension for GPs: Practitioner Member route

All GPs are eligible to participate in the NHS Pension Scheme 2015 regardless of route, but the mechanics differ between Salaried and Partner / Locum routes. Salaried GPs are members on the standard basis - net-pay contributions deducted at source by the employer, with the employer paying the 23.7% employer contribution on top. Partner and Locum GPs are members via the Practitioner Member route, a parallel mechanism designed for self-employed primary care contractors.

Under the Practitioner Member route the GP self-certifies their pensionable earnings each year via NHSBSA Type 1 (Partner) or Type 2 (Salaried plus Locum) forms. Tiered employee contribution applies the same scale as standard members:

Accrual is 1/54 of pensionable earnings per year, the same as for standard members. The key practical difference is the basis of "pensionable earnings": for Salaried members it is the salary line on the payslip; for Practitioner Members it is the actual NHS-derived practitioner earnings declared in the annual Type 1 or Type 2 self-certificate. Practitioner pensionable earnings exclude income from private practice, expert witness work, private writing or media income, but include all NHS GMS / PMS / APMS contract income share for partners, and all NHS locum session income for locums.

Contributions are paid monthly via NHSBSA. Partners deduct the employer contribution from the practice expense line (it is a practice expense, paid by the partnership) and deduct the employee contribution from their personal partner drawings. Locums pay both the employer and employee contribution personally - because there is no employer to bear the 23.7% employer portion, locums must absorb the full ~33% combined contribution rate themselves. This is a major economic difference between Locum and Partner routes: a Locum earning £150,000 in NHS session income faces an effective combined pension cost of around 33% (£49,500) to maintain equivalent pension accrual, against a Partner whose 23.7% employer share comes out of practice profits before profit-share distribution.

AA taper worked example: senior partner exposure

The Annual Allowance (AA) is the cap on pension input each tax year that benefits from tax relief. For 2026/27 the standard AA is £60,000. Above adjusted income of £260,000 the AA tapers down by £1 for every £2 of adjusted income, to a floor of £10,000 once adjusted income reaches £360,000. Adjusted income is broadly total taxable income plus the employer pension contribution and the value of employee net-pay contributions.

Senior GP partners are particularly exposed because pension input under the NHS Practitioner Member route is calculated as a defined benefit (DB) input amount. The DB input amount is the increase in accrued pension over the tax year, valued at 16:1 plus the increase in lump sum at 1:1. For a senior partner with a profit share of £200,000, the accrual at 1/54 generates roughly £3,704 of new pension in the year, which values at roughly £59,259 as a DB input amount before inflation adjustment.

In this illustrative case the partner has £30k of pension input against a £60k AA, so there is £30k of headroom and no AA charge - the partner sits below the £260k taper trigger. The story changes sharply at higher profit shares. A partner with £280,000 of profit share plus DB input amount £35,000 has adjusted income of £315,000, tapering the AA from £60,000 down to £32,500 (a reduction of £27,500 against the £55,000 of adjusted income above £260,000). With £35,000 of input against a £32,500 tapered AA, the partner faces an AA charge on £2,500 of excess input, taxed at the marginal rate of 45% - an extra £1,125 of tax. Partners materially above £300,000 routinely encounter AA charges of £5,000 to £20,000 a year on this mechanic. The standard mitigation is either (a) "Scheme Pays" - asking NHS Pension to pay the AA charge directly from the future pension (reduces future income), or (b) reducing accrual via electing to "opt out" of the 2015 scheme entirely (loses the future benefit but caps future AA exposure).

The AA taper is the single largest tax issue facing senior GP partners. The BMA has campaigned consistently for a primary-care-specific AA carve-out; no such carve-out exists as of 2026/27. Senior partners should engage an accountant familiar with NHS Pension AA scheme-pays mechanics; the rules are technical and the cost of getting them wrong (paying a 45% marginal rate on input that could have been mitigated) is substantial. See our Pension Annual Allowance calculator for the headline mechanics.

Career trajectory: ST3 to Salaried to Partner

Representative trajectory through the GP career, with engine-verified take-home at each step. Salaried stages use the salary engine; partner stages use the self-employed engine. All figures are England 2026/27, zero pension to isolate the PAYE / Self Assessment delta.

ST3 to Salaried GP entry adds £7,548 gross and £4,378 take-home - the GP has crossed the £50,270 higher-rate threshold so the marginal pound is taxed at 40%. Salaried GP top of range to Partner buy-in moves from PAYE to Self Assessment: the headline gross actually rises from £110,683 to £120,000, but the take-home delta of £4,294 reflects the Class 4 NIC saving on the band between LPL and UPL (Class 4 main rate of 6% replaces Class 1 main rate of 8% across the relevant band) partly offset by the loss of net-pay pension efficiency. Full equity partner adds another £30,000 gross and £15,129 take-home, with the marginal pound running at 47% (45% additional rate plus 2% Class 4) in the highest band.

Comparison vs other UK professions

Rough equivalent seniority. Salaried GP entry sits well above a Civil Service Grade 7 ceiling and competitive with a year-1 NHS Consultant; Partner pay is multiples of any public-sector G7 reference and broadly comparable to a Magic Circle 5 PQE solicitor.

The take-home column above uses the salary engine consistently to give a like-for-like PAYE comparator. GP Partner figures in this comparison row should be read as the salary-engine equivalent; in reality the partner is on the self-employed engine and saves the 2% Class 1 vs Class 4 main-rate delta, so true partner take-home is roughly 1% to 2% higher than the salary-engine row suggests. The point of the comparison is the headline ordering: GP Partner sits between an NHS Consultant on threshold 1 and a Magic Circle 5 PQE solicitor, with the senior partner clearing the Magic Circle 5 PQE comparator.

• UK junior doctor pay - F1 to ST6+ resident doctor nodal scales (the training route to GP).
• UK solicitor pay - the comparable private-sector senior-partner reference.
• UK Civil Service pay - Grade 7 cap vs Salaried GP min.
• UK NHS nurse pay - Agenda for Change pay scales, the practice nursing comparator.
• UK accountant pay - relevant for GP partners managing accountancy spend on practice expense lines.
• All UK professions - browse the full directory.

Frequently asked questions

How much does a GP earn in the UK in 2026/27?

A salaried GP earns between £73,113 and £110,683 on the BMA model contract floor for 2024/25 (no published 2026/27 model uplift at the time of writing). A GP Partner takes a share of practice profit averaging around £140,000 to £160,000 per partner (BMA 2023 survey) and ranging from £80,000 to over £200,000 depending on patient list size, deprivation, dispensing, PCN role and number of partners. A full-time Locum GP commonly earns £130,000 to £200,000 a year, depending on region and session count.

What is the difference between a Salaried GP and a GP Partner?

A Salaried GP is employed by a GP practice or NHS body on the BMA model contract (or a local equivalent), paid a fixed salary under PAYE, with NHS Pension Scheme 2015 enrolment. A GP Partner is an equity owner of the practice, taking a share of the practice profit after expenses. Partners are self-employed for tax purposes - they pay Income Tax and Class 4 National Insurance via Self Assessment on their profit share, not PAYE, and pension treatment uses the NHS Pension Practitioner Member route.

How does the GMS contract pay a GP Partner?

The General Medical Services (GMS) contract is the standard NHS GP contract in England. The practice receives Global Sum payments (a weighted capitation fee per registered patient), Quality and Outcomes Framework (QOF) payments (achievement against quality indicators), Directed Enhanced Services (DES) payments (for delivering additional services such as extended hours), and Local Improvement Schemes (LIS) money from the local Integrated Care Board. Total practice income flows in, the practice pays expenses (staff salaries, premises, IT, indemnity), and the remaining profit is divided between the partners according to the partnership agreement.

How does NHS Pension work for a GP?

Salaried GPs are on the standard NHS Pension 2015 (CARE) scheme - tiered employee contributions of 5.2% to 14.7%, accrual at 1/54 of pensionable pay per year, normal pension age equal to State Pension Age. GP Partners and Locums are on the same 2015 scheme but via the Practitioner Member route: contributions are tiered the same way against practitioner earnings each year, but accrual is on actual pensionable earnings rather than a nominal salary. Practitioners must complete an annual self-certification with NHSBSA and pay contributions monthly via Type 1 (practice partners) or Type 2 (salaried plus locum work) certificates.

What is the Annual Allowance taper and how does it hit senior GP partners?

The Annual Allowance (AA) caps pension input at £60,000 a year in 2026/27. Above adjusted income of £260,000 the AA tapers by £1 for every £2 of adjusted income, down to a floor of £10,000 at £360,000 adjusted income. For senior GP partners on profit shares of £200,000 or more, the combination of the DB pension input amount under the NHS Practitioner route (often £20,000 to £60,000 per year) plus profit share itself can push adjusted income through the taper, triggering an AA charge taxed at the marginal rate on the excess input.

How do GP Partner expenses work for tax?

GP Partners are self-employed via a partnership. The partnership computes its profit by deducting allowable expenses from total practice income (Global Sum, QOF, DES, LIS, dispensing fees, private services), then each partner is taxed on their share of the profit. Allowable practice expenses include staff salaries (including salaried GPs and nurses), premises costs, utilities, indemnity, professional subscriptions, IT, drugs purchased and not reimbursed via the prescription pricing route, locum cover, and accountancy. Individual partner-level expenses (a partner-only car, mobile, study materials, GMC fees, indemnity if paid personally) are claimed on the partner Self Assessment return as trading-expense relief.

How much does a Locum GP earn per day?

Locum GP day rates range from approximately £600 in low-demand rural Scotland or NI through to £1,300 a day in shortage-area cover (rural England, dispensing practice cover, recruitment-challenged urban). London and South East day rates typically £900 to £1,200. Annual earnings depend on session count: a four-day-a-week locum in London commonly clears £170,000 to £200,000. Locums are self-employed, pay Class 2 NI (voluntary in many cases under the post-2024 regime) and Class 4 NI on profits, and use the NHS Pension Practitioner Member route by submitting Type 2 self-certificates each tax year.

What is MRCGP and how do you become a GP?

Membership of the Royal College of General Practitioners (MRCGP) is the postgraduate qualification awarded on successful completion of the GP Specialty Training programme. The route is: medical school (5-6 years), Foundation Year 1 (F1), Foundation Year 2 (F2), then three years of GP Specialty Training (ST1, ST2, ST3) including 18 months in hospital posts and 18 months in supervised general practice. MRCGP is awarded on passing the Applied Knowledge Test (AKT), the Simulated Consultation Assessment (SCA), and meeting Workplace-Based Assessment requirements. The Certificate of Completion of Training (CCT) is granted on MRCGP completion, after which the doctor can be entered on the GMC GP Register and work independently.

How is a GP Partner taxed differently from a Salaried GP?

A Salaried GP is taxed under PAYE on employment income: Income Tax at marginal rates, Class 1 employee NI (8% main rate then 2% above the Upper Earnings Limit), NHS Pension via net-pay (full Income Tax relief, no NI relief), and full Personal Allowance taper above £100,000. A GP Partner is self-employed: Income Tax on partnership profit share via Self Assessment, Class 4 NI (6% main rate then 2% above the Upper Profits Limit), no employer NI, and pension contributions go via the Practitioner Member route. Both pay the additional rate at 45% above £125,140 and both hit the 60% trap between £100,000 and £125,140.

Is there a 2026/27 GP contract uplift?

At the time of writing the 2026/27 GP contract settlement remains under negotiation. The 2023/24 GP contract dispute (BMA collective action over a real-terms pay cut and contract workload demands) partially settled during 2024/25 with a Global Sum uplift but did not deliver the BMA-demanded full pay restoration. The Doctors and Dentists Review Body (DDRB) recommendation for 2026/27 has not been published. Figures on this page reflect the most recent published BMA model contract floor (2024/25) and the gov.uk 2021/22 partner earnings dataset. The page will be updated when the 2026/27 DDRB recommendation lands.

Does GP pay differ in Scotland, Wales and Northern Ireland?

Yes. Each devolved nation negotiates its own GP contract separately with the BMA. Scotland operates the 2018 Scottish GP Contract under NHS Scotland which moved most premises and staff cost risk from partners onto the Scottish Government, simplifying the financial model for partners. Wales operates a parallel GMS-equivalent contract through the All Wales GMS Contract. Northern Ireland uses a contract negotiated by the BMA Northern Ireland Council. Salaried GP minima are similar across the four nations but partner profit shares vary because of differences in expense burden and contract income mix.

Sources

• BMA - Pay for GPs (salaried model contract and partner survey hub) Retrieved 2026-05-22. BMA-published salaried GP model contract minimum range.
• BMA - Locum GP Pay Guidance Retrieved 2026-05-22. Day rate guidance for self-employed locum GPs.
• NHS Digital - General Practice Trends in the UK Retrieved 2026-05-22. Statistical publication on GP partner numbers, list sizes and earnings trends.
• gov.uk - General Practitioners' Earnings and Expenses 2021/22 Retrieved 2026-05-22. Definitive NHS-published GP partner income dataset.
• NHSBSA - NHS Pension Scheme Practitioners hub Retrieved 2026-05-22. Practitioner Member route mechanics, Type 1 and Type 2 certificates.
• NHSBSA - NHS Pension Scheme 2015 (CARE) Retrieved 2026-05-22. Tier table and accrual rules.
• Royal College of General Practitioners - MRCGP exam Retrieved 2026-05-22. MRCGP qualification and CCT pathway reference.
• HMRC - Rates and thresholds for employers 2026/27 Retrieved 2026-05-22. Income Tax, NI and pension thresholds applied by the salary and self-employed engines.
• Our full methodology & calculation sources →