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Publication, Part of

GP Earnings and Expenses Estimates 2019/20

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.

Statistical Significance Explained

Year-on-year differences between income before tax estimates have been tested for statistical significance at a 95 per cent confidence level. An increase or decrease in estimates that is statistically significant is likely to be a genuine change, rather than resulting from chance, and means that users can have greater confidence that any apparent differences are applicable to the entire population in question.

Statistical significance in this report relates only to the fact of an increase or decrease in average income before tax and does not consider the size of the change; in some cases, apparently large changes may not be statistically significant and vice versa.

Average gross earnings, total expenses and median income before tax figures have not been tested, as standard errors were not available. Throughout the rest of the report, results and comparisons have not been tested for statistical significance unless otherwise stated.

Standard errors to support the statistical significance of the income before tax results are available in the CSV files which supplement this report. In the accompanying interactive report, margins of error, which are calculated from the standard errors, are presented. The margin of error shows the maximum expected difference between the true average income before tax and the estimate presented, with a confidence level of 95 per cent.

Notes on the tables in this chapter

1. Further explanatory notes can be found under GPs included and how to interpret the results

2. Report population figures are by headcount

3. GPMS results are those of GMS and PMS GPs together

4. In expenses breakdown tables, values in parentheses represent percentage of total expenses

5. 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.

Notes on the tables in this chapter

1. Further explanatory notes can be found under GPs included and how to interpret the results

2. Report population figures are by headcount

3. GPMS results are those of GMS and PMS GPs together

4. In expenses breakdown tables, values in parentheses represent percentage of total expenses

5. Statistical significance relates only to the fact of a year-on-year change in income before tax. See 'Statistical significance explained'



Last edited: 22 August 2023 1:41 pm