1. England
Prior to April 2019, clinical negligence indemnity cover was paid for through subscriptions with Medical Defence Organisations in England. These subscriptions were paid either by the GPs themselves or by the practice/provider in which they work. The way in which indemnity subscriptions were paid was a factor in salary/earnings decisions for contractors and salaried GPs.
From April 2019, the national Clinical Negligence Scheme for General Practice, managed by NHS Resolution, was established in England. This removed the need for GPs or practices/providers to pay for MDO subscriptions for clinical negligence indemnity cover (although practitioners are still expected to pay for personal professional indemnity). As a result, some practice and personal expenses may have reduced, and some earnings might have increased or decreased (depending on the agreed situation before the scheme was introduced).
Given the varied impacts on individual contractor and salaried GP earnings and expenses (due to their individual arrangements pre and post establishment of the CNSGP scheme), it is not possible to say with accuracy what the impact is on the national average net earnings of contractor and salaried GPs for 2019/20 in England.
Contractor GPs
Table 1.1: GPMS contractor GPs - mean earnings and expenses by contract type, England, 2018/19 and 2019/20
Contract Type |
Year |
Report Population |
Gross Earnings |
Total Expenses |
Income Before Tax |
Income Before Tax Change1 |
Expenses to Earnings Ratio |
GPMS |
2018/19 |
20,300 |
£380,900 |
£263,600 |
£117,300 |
69.2% |
|
2019/20 |
19,250 |
£402,600 |
£280,800 |
£121,800 |
Sig |
69.7% |
|
Change |
-1,050 |
+5.7% |
+6.5% |
+3.8% |
0.5 Percentage Points |
||
GMS |
2018/19 |
14,900 |
£371,800 |
£255,700 |
£116,100 |
68.8% |
|
2019/20 |
14,200 |
£394,100 |
£272,800 |
£121,200 |
Sig |
69.2% |
|
Change |
-700 |
+6% |
+6.7% |
+4.4% |
0.4 Percentage Points |
||
PMS |
2018/19 |
5,400 |
£406,100 |
£285,600 |
£120,500 |
70.3% |
|
2019/20 |
5,050 |
£426,400 |
£303,100 |
£123,300 |
Sig |
71.1% |
|
Change |
-350 |
+5% |
+6.1% |
+2.3% |
0.8 Percentage Points |
Note: 1. Statistical significance relates only to the fact of a year-on-year change in income before tax. See 'Statistical significance explained.
Dispensing and non-dispensing GPs
Table 1.2: GPMS dispensing contractor GPs - mean earnings and expenses by contract type, England, 2018/19 and 2019/20
Contract Type |
Year |
Report Population |
Gross Earnings |
Total Expenses |
Income Before Tax |
Income Before Tax Change1 |
Expenses to Earnings Ratio |
GPMS |
2018/19 |
3,700 |
£453,800 |
£332,200 |
£121,700 |
73.2% |
|
2019/20 |
3,500 |
£480,100 |
£353,800 |
£126,200 |
Sig |
73.7% |
|
Change |
-200 |
+5.8% |
+6.5% |
+3.7% |
0.5 Percentage Points |
||
GMS |
2018/19 |
3,050 |
£454,500 |
£332,000 |
£122,500 |
73.1% |
|
2019/20 |
2,850 |
£479,500 |
£353,100 |
£126,300 |
Sig |
73.6% |
|
Change |
-200 |
+5.5% |
+6.4% |
+3.2% |
0.5 Percentage Points |
||
PMS |
2018/19 |
650 |
£451,000 |
£332,800 |
£118,100 |
73.8% |
|
2019/20 |
650 |
£482,800 |
£357,000 |
£125,800 |
Sig |
73.9% |
|
Change |
0 |
+7.1% |
+7.3% |
+6.5% |
0.1 Percentage Points |
Note: 1. Statistical significance relates only to the fact of a year-on-year change in income before tax. See 'Statistical significance explained'.
Table 1.3: GPMS non-dispensing contractor GPs - mean earnings and expenses by contract type, England, 2018/19 and 2019/20
Contract Type |
Year |
Report Population |
Gross Earnings |
Total Expenses |
Income Before Tax |
Income Before Tax Change1 |
Expenses to Earnings Ratio |
GPMS |
2018/19 |
16,550 |
£364,600 |
£248,300 |
£116,300 |
68.1% |
|
2019/20 |
15,750 |
£385,300 |
£264,500 |
£120,800 |
Sig |
68.6% |
|
Change |
-800 |
+5.7% |
+6.5% |
+3.9% |
0.5 Percentage Points |
||
GMS |
2018/19 |
11,850 |
£350,700 |
£236,200 |
£114,500 |
67.3% |
|
2019/20 |
11,300 |
£372,500 |
£252,600 |
£120,000 |
Sig |
67.8% |
|
Change |
-550 |
+6.2% |
+6.9% |
+4.8% |
0.5 Percentage Points |
||
PMS |
2018/19 |
4,700 |
£399,600 |
£278,800 |
£120,800 |
69.8% |
|
2019/20 |
4,400 |
£418,100 |
£295,100 |
£122,900 |
Not Sig |
70.6% |
|
Change |
-300 |
+4.6% |
+5.9% |
+1.7% |
0.8 Percentage Points |
Note: 1. Statistical significance relates only to the fact of a year-on-year change in income before tax. See 'Statistical significance explained'.
Median gross earnings, total expenses and income before tax
Table 1.4: GPMS contractor GPs - median earnings and expenses by contract type, England, 2018/19 and 2019/02
Contract Type |
Year |
Report Population |
Gross Earnings |
Total Expenses |
Income Before Tax |
GPMS |
2018/19 |
20,300 |
£343,200 |
£225,100 |
£111,200 |
2019/20 |
19,250 |
£360,200 |
£238,800 |
£114,400 |
|
Change |
-1,050 |
+5% |
+6.1% |
+2.9% |
|
GMS |
2018/19 |
14,900 |
£335,100 |
£217,000 |
£110,400 |
2019/20 |
14,200 |
£351,700 |
£231,200 |
£114,200 |
|
Change |
-700 |
+4.9% |
+6.5% |
+3.4% |
|
PMS |
2018/19 |
5,400 |
£368,300 |
£245,900 |
£113,400 |
2019/20 |
5,050 |
£385,800 |
£256,300 |
£114,500 |
|
Change |
-350 |
+4.8% |
+4.2% |
+1% |
Note: The median figures are lower then the mean figures in table 1.1. The higher mean values indicate that there is a relatively small number of high-earning contractor GPs increasing the mean figures.
Breakdown of expenses for contractor GPs
Table 1.5: GPMS contractor GPs - breakdown of mean expenses by contract type, England, 2019/20
Contract Type |
Report Population |
Total Expenses |
Office and General Business |
Premises |
Employee |
Car and Travel |
Interest |
Other |
Net Capital Allowances |
GPMS |
19,250 |
£280,800 |
£20,500 |
£37,600 |
£177,000 |
£1,100 |
£2,900 |
£39,800 |
£1,900 |
(100%) |
(7.3%) |
(13.4%) |
(63%) |
(0.4%) |
(1%) |
(14.2%) |
(0.7%) |
||
GMS |
14,200 |
£272,800 |
£20,200 |
£35,900 |
£169,500 |
£1,100 |
£2,600 |
£41,700 |
£1,800 |
(100%) |
(7.4%) |
(13.2%) |
(62.1%) |
(0.4%) |
(0.9%) |
(15.3%) |
(0.7%) |
||
PMS |
5,050 |
£303,100 |
£21,300 |
£42,300 |
£198,000 |
£1,100 |
£3,900 |
£34,400 |
£2,100 |
(100%) |
(7%) |
(13.9%) |
(65.3%) |
(0.4%) |
(1.3%) |
(11.4%) |
(0.7%) |
Table 1.6: GPMS contractor GPs - breakdown of mean expenses by dispensing status, England, 2019/20
Dispensing Status |
Report Population |
Total Expenses |
Office and General Business |
Premises |
Employee |
Car and Travel |
Interest |
Other |
Net Capital Allowances |
All GPs |
19,250 |
£280,800 |
£20,500 |
£37,600 |
£177,000 |
£1,100 |
£2,900 |
£39,800 |
£1,900 |
(100%) |
(7.3%) |
(13.4%) |
(63%) |
(0.4%) |
(1%) |
(14.2%) |
(0.7%) |
||
Dispensing GPs |
3,500 |
£353,800 |
£22,900 |
£30,200 |
£185,400 |
£1,000 |
£4,600 |
£107,800 |
£2,100 |
(100%) |
(6.5%) |
(8.5%) |
(52.4%) |
(0.3%) |
(1.3%) |
(30.5%) |
(0.6%) |
||
Non-dispensing GPs |
15,750 |
£264,500 |
£20,000 |
£39,200 |
£175,200 |
£1,100 |
£2,600 |
£24,600 |
£1,800 |
(100%) |
(7.6%) |
(14.8%) |
(66.2%) |
(0.4%) |
(1%) |
(9.3%) |
(0.7%) |
Notes: 1.Further expenses breakdowns are published in the Excel Time Series, available under Resources on the Overview page.
Salaried GPs
Table 1.7: GPMS salaried GPs - mean earnings and expenses by contract type, England, 2018/19 and 2019/20
Contract Type |
Year |
Report Population |
Gross Earnings |
Total Expenses |
Income Before Tax |
Income Before Tax Change1 |
GPMS |
2018/19 |
10,500 |
£70,100 |
£9,400 |
£60,600 |
|
2019/20 |
11,000 |
£71,600 |
£8,000 |
£63,600 |
Sig | |
Change |
+500 |
+2.2% |
-15.4% |
+4.9% |
||
GMS |
2018/19 |
6,650 |
£69,500 |
£9,500 |
£60,000 |
|
2019/20 |
7,200 |
£72,000 |
£8,500 |
£63,500 |
Sig | |
Change |
+550 |
+3.6% |
-10.2% |
+5.7% |
||
PMS |
2018/19 |
3,850 |
£71,100 |
£9,400 |
£61,700 |
|
2019/20 |
3,800 |
£71,000 |
£7,000 |
£63,900 |
Sig | |
Change |
-50 |
-0.2% |
-25.3% |
+3.7% |
Note: 1. Statistical significance relates only to the fact of a year-on-year change in income before tax. See 'Statistical significance explained'.
Table 1.8: GPMS salaried GPs - median earnings and expenses by contract type, England, 2018/19 and 2019/20 Median gross earnings, total expenses and income before tax
Contract Type |
Year |
Report Population |
Gross Earnings |
Total Expenses |
Income Before Tax |
GPMS |
2018/19 |
10,500 |
£60,200 |
£2,900 |
£56,400 |
2019/20 |
11,000 |
£61,800 |
£1,800 |
£59,500 |
|
Change |
+500 |
+2.7% |
-38% |
+5.5% |
|
GMS |
2018/19 |
6,650 |
£59,600 |
£2,900 |
£55,900 |
2019/20 |
7,200 |
£61,700 |
£1,800 |
£59,400 |
|
Change |
+550 |
+3.4% |
-38% |
+6.1% |
|
PMS |
2018/19 |
3,850 |
£61,000 |
£2,800 |
£57,100 |
2019/20 |
3,800 |
£62,100 |
£1,700 |
£59,600 |
|
Change |
-50 |
+1.8% |
-38.1% |
+4.4% |
Note: The median figures are all lower than the mean figures in Table 1.7. The higher mean values indicate that there is a relatively small number of high-earning salaried GPs increasing the mean figures.
Combined GPs (Contractor and Salaried)
Table 1.9: GPMS combined GPs - mean earnings and expenses by contract type, England, 2018/19 and 2019/20
Contract Type |
Year |
Report Population |
Gross Earnings |
Total Expenses |
Income Before Tax |
Income Before Tax Change1 |
GPMS |
2018/19 |
30,800 |
£274,900 |
£177,000 |
£98,000 |
|
2019/20 |
30,250 |
£282,300 |
£181,700 |
£100,700 |
Sig | |
Change |
-550 |
+2.7% |
+2.7% |
+2.7% |
||
GMS |
2018/19 |
21,550 |
£278,500 |
£179,700 |
£98,800 |
|
2019/20 |
21,350 |
£285,700 |
£183,900 |
£101,800 |
Sig | |
Change |
-200 |
+2.6% |
+2.3% |
+3% |
||
PMS |
2018/19 |
9,200 |
£266,500 |
£170,500 |
£96,000 |
|
2019/20 |
8,850 |
£274,300 |
£176,400 |
£97,900 |
Not Sig | |
Change |
-350 |
+2.9% |
+3.5% |
+2% |
Note: 1. Statistical significance relates only to the fact of a year-on-year change in income before tax. See 'Statistical significance explained'.
Table 1.10: GPMS combined GPs - median income before tax by contract type, England, 2018/19 and 2019/20
Contract Type |
Year |
Report Population |
Income Before Tax |
GPMS |
2018/19 |
30,800 |
£90,500 |
2019/20 |
30,250 |
£92,300 |
|
Change |
-550 |
+2% |
|
GMS |
2018/19 |
21,550 |
£92,300 |
2019/20 |
21,350 |
£94,700 |
|
Change |
-200 |
+2.6% |
|
PMS |
2018/19 |
9,200 |
£86,300 |
2019/20 |
8,850 |
£86,700 |
|
Change |
-350 |
+0.4% |
Note: The median figures are all lower than the mean figures in Table 1.9. The higher mean values indicate that there is a relatively small number of high-earning salaried GPs increasing the mean figures.
Last edited: 22 August 2023 1:41 pm