UK GP Salary 2026/27: Salaried, Partner & Locum Take-Home
UK GP pay 2026/27: the salaried GP range, NHS England average partner income, locum pension rules and take-home after tax, NI and NHS pension.
Overview of UK GP pay
A GP is a doctor on the GMC GP Register. After medical school and the two-year Foundation Programme, doctors enter GP specialty training, which the RCGP says usually includes three years of approved clinical training, with most programmes including 18 to 24 months in general practice posts. MRCGP (the Applied Knowledge Test, the Simulated Consultation Assessment and Workplace Based Assessment) leads to the Certificate of Completion of Training.
There is no single national GP pay scale. Qualified GPs earn in three ways, and many move between them: as a salaried GP, employed by a practice or NHS body and paid through PAYE; as a GP partner (NHS England calls them contractor GPs), sharing the practice's profit and taxed as self-employed; or as a locum, self-employed and working sessions at different practices.
For 2026/27 the government accepted the DDRB's recommendation of a 3.5% award from 1 April 2026, which is applied to the salaried GP range (NHS Employers M&D circular 1/2026 R2). Partner income is not set by the award: it is what the practice earns less what it spends. The most recent official figures for it are NHS England's GP Earnings and Expenses Estimates 2024/25, published on 27 August 2026.
Salaried GP pay
The pay range for salaried GPs employed on the salaried GP contract in England runs from £78,699 to £118,759 from 1 April 2026, after the minimum and maximum were both increased by 3.5% (M&D circular 1/2026 R2, paragraph 10). The range is set through the DDRB process and published by NHS Employers; where an individual GP sits in it is agreed with the employer.
NHS England's estimate of average income before tax for salaried GPs in England in 2024/25 was £74,800. That is below the range minimum because it is an average across GPs whatever their hours: the publication no longer analyses income by hours worked (GPs included and how to interpret the results), and it is for a year two pay rounds earlier.
Salaried GPs are members of the NHS Pension Scheme 2015. Both ends of the range are above £67,669, so a full-time salaried GP pays the top member rate of 12.5% (NHS Employers). The contribution is taken under a net pay arrangement: it reduces taxable pay, but National Insurance is charged on the full gross (HMRC NIM02365). At the top of the range, taxable pay after the 12.5% contribution is £103,914, above the £100,000 point where the Personal Allowance starts to taper, so the top pound is taxed at 60%.
GP partner income
A GP partner shares in the profit of the practice rather than drawing a salary. The practice's income comes mainly from its NHS contract (in England, a General Medical Services, Personal Medical Services or Alternative Provider Medical Services contract), plus any other work it does; its expenses include staff, premises and running costs. What is left is divided between the partners under the partnership agreement, and each partner pays Income Tax and Class 4 National Insurance on their share through Self Assessment.
According to NHS England, average income before tax for contractor GPs in England was £164,200 in 2024/25. The estimates come from HMRC Self Assessment records, cover NHS and private income, and exclude GPs who work solely as locums. The average combined figure for contractor and salaried GPs was £121,700.
Worked example: a partner on the England average
Tax on £164,200 of profit under 2026/27 England rules. This applies this year's tax rules to a 2024/25 income figure, so it shows how the tax works rather than what a partner will earn this year. The NHS Pension contribution is taken at the 12.5% tier on the whole profit, which assumes all of it is pensionable NHS income; in practice only NHS profits are pensionable.
| No pension | NHS Pension 12.5% | |
|---|---|---|
| Profit share | £164,200 | £164,200 |
| Pension contribution | £0 | £20,525 |
| Income Tax | £60,093 | £50,857 |
| Class 4 National Insurance | £4,541 | £4,541 |
| Take-home | £99,566 | £88,278 |
The contribution of £20,525 reduces take-home by £11,289: Income Tax relief covers 45% of it, because the relieved pounds come off the top of taxable income. Class 4 National Insurance is unchanged, since a pension contribution is not a business expense. Calculated with the self-employed calculator.
Locum GP pay
A freelance locum GP is self-employed, agrees a fee for each session or day, and reports the income on a Self Assessment return, paying Income Tax and Class 4 National Insurance on profit after allowable expenses. Class 2 is not payable at or above the Small Profits Threshold of £7,105, because contributions are treated as paid (gov.uk). There is no national locum fee scale, and NHS England's earnings estimates exclude GPs who work solely as locums, so this page does not quote day rates.
A locum can choose to pension NHS locum work, using the GP Locum A and B forms (NHSBSA, 2026/27). Pensionable pay is 90% of the fee, excluding the employer element. The practice pays the employer contribution, 14.38% of pensionable pay including a 0.08% administration levy, as part of the fee; the locum sends it on to NHS England (or the Local Health Board in Wales) with their own tiered member contribution by the 7th of the following month. HM Treasury makes up the remaining 9.4% of the 23.78% overall employer rate. On a £1,000 fee, pensionable pay is £900 and the employer element is £129.
The Personal Allowance taper matters to locums as much as to anyone. With no pension contribution, a locum with £130,000 of profit takes home £81,440 under 2026/27 England rules, against £69,311 on £100,000: £12,129 more, or 40p of each extra pound. A pension contribution reduces adjusted net income, the figure the taper is measured on; see the pension contribution calculator.
Take-home pay: four scenarios
England, 2026/27 rules. Salaried rows: PAYE with the NHS Pension under the net pay arrangement, so NI is on the full gross. Partner rows: Self Assessment, with the NHS Pension contribution relieved against Income Tax and Class 4 NI on the full profit. The contribution rate is the 2026/27 tier for the gross shown. The £200k partner is an illustration, not a published average.
| Scenario | Gross / profit | Pension | Income Tax | NI | Take-home | Monthly | Top rate of Income Tax |
|---|---|---|---|---|---|---|---|
| Salaried GP, range minimum PAYE, NHS Pension 12.5% (net pay) | £78,699 | £9,837 | £14,977 | £3,585 | £50,300 | £4,192 | 40% |
| Salaried GP, range maximum PAYE, NHS Pension 12.5% (net pay) | £118,759 | £14,845 | £29,780 | £4,386 | £69,748 | £5,812 | 60% |
| Contractor (partner) GP, England average income 2024/25 Self Assessment, NHS Pension 12.5% | £164,200 | £20,525 | £50,857 | £4,541 | £88,278 | £7,356 | 45% |
| Partner, illustrative Self Assessment, NHS Pension 12.5% | £200,000 | £25,000 | £64,953 | £5,257 | £104,790 | £8,733 | 45% |
"Top rate of Income Tax" is the rate on the next pound of taxable income after the pension deduction shown, including the effect of the Personal Allowance taper above £100,000. National Insurance comes on top.
The annual allowance and senior partners
The standard annual allowance for 2026/27 is £60,000 (gov.uk). It is tapered only if both tests are met: threshold income above £200,000 and adjusted income above £260,000. The allowance then falls by £1 for every £2 of adjusted income over £260,000, to a minimum of £10,000 (HMRC tapered annual allowance guidance). For someone whose threshold income is over the limit and whose adjusted income is £300,000, the allowance would be £40,000.
For the NHS defined benefit scheme, the pension savings tested against the allowance are not the contributions paid. They are the pension input amount: broadly the growth in the value of benefits over the year, with pension valued at 16 times its annual amount (Finance Act 2004, section 234).
As a rough guide to scale: for a partner with £200,000 of pensionable profit, one year's new accrual at 1/54th, valued at 16 times, is about £59,259, before adding the revaluation of earlier years' pension above CPI. With no other income, that partner's threshold income cannot exceed £200,000, so the taper does not apply and the test is against the full £60,000. Pension input close to or above the allowance is therefore possible at this level without any taper. If the allowance is exceeded, "either you or your pension provider must pay the tax" (gov.uk). See the pension annual allowance calculator.
Career path: GP training to partner
GP registrars are paid on the resident doctor nodal scale (M&D circular 1/2026 R2, Annex A Section 1), shown here as basic pay only; from 2026/27 the GP flexible pay premium is renamed the General Practice Registrar Enhancement and paid on top (M&D circular 1/2026 R2, paragraph 5). England, 2026/27 rules, NHS Pension at each gross's tier.
| Stage | Gross / profit | Pension | Income Tax | NI | Take-home | Route | Notes |
|---|---|---|---|---|---|---|---|
| GP registrar, ST1 | £55,355 | £5,923 (10.7%) | £7,372 | £3,118 | £38,942 | PAYE | Nodal point 3a, basic pay |
| GP registrar, ST3 | £67,325 | £7,204 (10.7%) | £11,480 | £3,357 | £45,284 | PAYE | Nodal point 4a, basic pay |
| Salaried GP, range minimum | £78,699 | £9,837 (12.5%) | £14,977 | £3,585 | £50,300 | PAYE | From 1 April 2026 |
| Salaried GP, range maximum | £118,759 | £14,845 (12.5%) | £29,780 | £4,386 | £69,748 | PAYE | From 1 April 2026 |
| Contractor GP, England average | £164,200 | £20,525 (12.5%) | £50,857 | £4,541 | £88,278 | Self Assessment | 2024/25 average income |
ST3 to the salaried range minimum adds £11,374 gross and £5,017 take-home; the salaried GP's top pound is taxed at 40% after the pension deduction, and the contribution rises from 10.7% to 12.5%. The partner row uses a 2024/25 average income, so it is not a like-for-like step from the 2026/27 salaried range.
Comparison with other NHS doctors
The salaried GP range of £78,699 to £118,759 compares with £67,325 basic for an ST3 registrar and £113,565 at consultant threshold 1 in 2026/27 (M&D circular 1/2026 R2). The doctors' pay scales 2026/27 page sets out every grade with take-home.
- UK junior doctor pay - FY1 to ST8 resident doctor nodal pay, the training route to GP.
- UK salaried GP pay - the salaried range in more detail.
- UK NHS consultant doctor pay - the five consultant thresholds.
- UK NHS nurse pay - Agenda for Change pay, including practice nursing.
- All UK professions - browse the full directory.
Related professions
Frequently asked questions
How much does a GP earn in the UK in 2026/27?
A salaried GP in England is paid within a range of £78,699 to £118,759 from 1 April 2026, after a 3.5% rise (NHS Employers M&D circular 1/2026 R2). For partners, the latest official figure is NHS England's GP Earnings and Expenses Estimates: average income before tax for contractor GPs in England was £164,200 in 2024/25, and £74,800 for salaried GPs. Those averages are not adjusted for hours worked.
What is the difference between a salaried GP and a GP partner?
A salaried GP is an employee of a practice or other NHS body, paid a salary through PAYE with the NHS Pension contribution deducted under a net pay arrangement. A GP partner (a contractor GP) owns a share of the practice and is paid a share of its profit. Partners are self-employed for tax: Income Tax and Class 4 National Insurance are paid through Self Assessment on the profit share.
Who sets the salaried GP pay range?
The range is recommended by the Review Body on Doctors' and Dentists' Remuneration (DDRB), accepted by the government and published by NHS Employers. For 2026/27 the minimum and maximum were increased by 3.5% to £78,699 and £118,759 from 1 April 2026 (circular paragraph 10). The BMA republishes the range but does not set it.
How does the NHS Pension work for a locum GP?
A freelance locum can choose to pension NHS locum work using the GP Locum A and B forms. Pensionable pay is 90% of the fee, excluding the employer element. The practice pays the employer contribution of 14.38% (including a 0.08% levy) as part of the fee, and the locum sends both that and their own tiered contribution on. HM Treasury funds the rest of the 23.78% overall employer rate (NHSBSA 2026/27 Locum A form).
When does the tapered annual allowance affect a GP?
Only when both tests are met: threshold income above £200,000 and adjusted income above £260,000. The £60,000 allowance then falls by £1 for every £2 of adjusted income over the limit, to a minimum of £10,000. For the NHS defined benefit scheme, the pension savings counted are the growth in the value of benefits over the year, not the contributions paid (gov.uk tapered annual allowance guidance).
Do locum GPs pay Class 2 National Insurance?
Not if their profits are at or above the Small Profits Threshold of £7,105: Class 2 contributions are then treated as paid, so there is nothing to pay. Below it, Class 2 can be paid voluntarily. Class 4 is paid on profits above the lower limit through Self Assessment (gov.uk self-employed National Insurance rates).
How do you become a GP?
After a medical degree and the two-year Foundation Programme, a doctor enters GP specialty training. The RCGP says the programme usually includes three years of approved clinical training, with most programmes including 18 to 24 months in general practice posts and the rest in hospital or integrated posts. MRCGP requires the Applied Knowledge Test (AKT), the Simulated Consultation Assessment (SCA) and Workplace Based Assessment (WPBA), leading to the Certificate of Completion of Training (CCT).
How much do GP partners earn in Scotland, Wales and Northern Ireland?
NHS England's 2024/25 estimates put average income before tax for contractor GPs at £140,000 in Scotland, £134,900 in Wales and £121,000 in Northern Ireland, against £164,200 in England. The salaried GP range on this page is the England figure; GP contracts are negotiated separately in each nation.