Locum GP Rate 2026/27: BMA Guidance + Net Take-Home
Locum GPs are self-employed GPs filling sessions at GP practices and PCNs on an ad-hoc basis. BMA guidance for 2026 places rates at £80-£120/hour, with a standard locum "session" defined as an agreed block of around 4 hours of clinical work plus paperwork. The BMA Sessional + Locum committee publishes recommended pre-session checklists; there is no nationally fixed rate - it is negotiated per session.
Typical pay & take-home
- Median gross
- £110,000
- Typical range
- £55,000–£250,000
- Take-home at median
- £72,357
England, no pension applied — use the salary calculator for your scheme.
At the median for this profession, you earn about 182% above the UK full-time median (£39,039), placing you in the top 5% of UK earners.
What influences locum gp pay
Geography drives the biggest swing in rates. London / South East metropolitan practices typically pay £80-£100/hour; rural underserved areas in Cumbria, Norfolk, Powys and the Highlands routinely advertise £120-£150/hour to attract cover, occasionally up to £1,000/day for desperate practices (Pulse reporting, 2024). Saturday + out-of-hours typically commands 30-50% premium.
Pensionability matters for net take-home. Type 1 pensionable locum sessions allow contributions to NHS Pension Scheme via SOLO form (employee 9.8-12.5% banded contribution + employer 23.7%). Non-pensionable sessions pay higher headline rate but build no NHS DB pension - choice between higher cash today + DB build-up matters most for under-50 locums planning long-term NHS career.
Locum GPs are self-employed so pay Class 4 NI (6% on £12,570-£50,270, 2% above) plus Class 2 NI voluntarily above £7,105 Small Profits Threshold (for Maternity Allowance + State Pension qualifying years). Indemnity insurance (MDU/MPS/MDDUS) £4,000-£8,000/year; GMC + RCGP fees ~£900/year; CPD costs £1,500-£3,000/year. These are all allowable expenses against profits.
Career progression
- GP Registrar (ST3 trainee): £65,048 basic (BMA 2016 contract nodal point 4, 2026/27 England) plus GP Registrar Enhancement supplement; subject to 5.1%+3.5% June 2026 pay offer uplifts.
- Newly qualified locum GP (first year post-CCT): £85,000-£100,000 gross self-employed.
- Established locum GP (3-5 years post-CCT): £110,000-£140,000 typical, including weekend + OOH sessions.
- Specialist or remote-area locum (rural premium / niche skills): £140,000-£200,000+.
- Limited-company portfolio locum (mix of NHS GP locum + private appraisals + insurance medicals): £150,000-£250,000+ pre-CT.
Frequently asked questions
- What is take-home on £110,000 self-employed locum income?
- On £110,000 gross self-employed (after allowable expenses), take-home is approximately £67,000-£70,000/year after Income Tax (PA tapered above £100k, 40% on most income), Class 4 + Class 2 NI, and £6,000 indemnity. Pension election to Type 1 NHS adds £8,000-£14,000/year of NHS contribution (deducted from net but builds DB benefit worth ~£2,500/year indexed accrual).
- Should a locum GP incorporate as Limited company?
- Generally no for pure GP locum income because NHS Pension Scheme membership is only available to self-employed individuals (Type 1) or salaried/PAYE (Type 2) - Limited companies cannot contribute on behalf of directors. Some portfolio locums incorporate to ring-fence non-NHS income (private appraisals, occupational health) while staying self-employed for the NHS locum stream.
- How does the £100k personal-allowance taper interact with locum income?
- Above £100,000 adjusted net income, £1 of personal allowance is withdrawn for every £2 earned, fully tapered out at £125,140. Marginal rate in that band is 62% (40% IT + 2% NI + 20% PA loss). Pension contribution (NHS Type 1 or external SIPP) reduces adjusted net income £1-for-£1 - sacrificing into pension to drop adjusted net below £100,000 is the highest-yield tax move available, plus rebuilds the £12,570 personal allowance.