GP Earnings and Expenses Estimates 2019/20

Combined GPs (Contractor and Salaried) GPs

• The average income before tax for combined GPs (contractor and salaried) in England in 2019/20 was £100,700 for those GPs working in either a GMS or PMS (GPMS) practice compared to £98,000 in 2018/19, an increase of 2.7 per cent which is statistically significant.
• The median income before tax for combined GPs in England in 2019/20 was £92,300 compared to £90,500 in 2018/19, an increase of 2 per cent.

Contractor GPs

• The average income before tax for contractor GPs in England in 2019/20 was:
  • £121,200 for those GPs working under a General Medical Services (GMS) contract compared to £116,100 in 2018/19, an increase of 4.4 per cent which is statistically significant
  • £123,300 for those GPs working under a Primary Medical Services (PMS) contract compared to £120,500 in 2018/19, an increase of 2.3 per cent which is statistically significant
  • £121,800 for those GPs working under either a GMS or PMS (GPMS) contract, a statistically significant increase of 3.8 per cent from £117,300 in 2018/19
• The median income before tax for GPMS contractor GPs in England in 2019/20 was £114,400 compared to £111,200 in 2018/19, an increase of 2.9 per cent.
• The average gross earnings for GPMS contractor GPs in England in 2019/20 was £402,600 compared to £380,900 in 2018/19, an increase of 5.7 per cent.
• The average total expenses for GPMS contractor GPs in England in 2019/20 was £280,800 compared to £263,600 in 2018/19, an increase of 6.5 per cent. Since 2005/06, expenses have been increasing at a faster rate than income before tax for GPMS contractor GPs in the England, resulting in an expenses to earnings ratio which has grown each year.
• The expenses to earnings ratio for GPMS contractor GPs in England  in 2019/20, which represents the proportion of gross earnings taken up by expenses, was 69.7 per cent, an increase of 0.5 percentage points since 2018/19.
• The average income before tax for dispensing and non-dispensing contractor GPs in England in 2019/20 was:
  • £126,300 for GMS dispensing GPs compared to £122,500 in 2018/19, an increase of 3.2 per cent, which is statistically significant
  • £120,000 for GMS non-dispensing GPs compared to £114,500 in 2018/19, an increase of 4.8 per cent, which is statistically significant
  • £125,800 for PMS dispensing GPs compared to £118,100 in 2018/19, an increase of 6.5 per cent, which is not statistically significant
  • £122,900 for PMS non-dispensing GPs compared to £120,800 in 2018/19, an increase of 1.7 per cent, which is not statistically significant
  • £126,200 for GPMS dispensing GPs compared to £121,700 in 2018/19, an increase of 3.7 per cent, which is statistically significant
  • £120,800 for GPMS non-dispensing GPs compared to £116,300 in 2018/19, an increase of 3.9 per cent, which is statistically significant

Salaried GPs

• The average income before tax for salaried GPs in England in 2019/20 was £63,600 for those GPs working in either a GMS or PMS (GPMS) practice compared to £60,600 in 2018/19, an increase of 4.9 per cent, which is statistically significant.
• The median income before tax for salaried GPs in England in 2019/20 was £59,500 compared to £56,400 in 2018/19, an increase of 5.5 per cent.

Combined GPs (Contractor and Salaried) GPs

• The average income before tax for combined GPs (contractor and salaried) in Scotland in 2019/20 was £99,800 for those GPs working in either a GMS or PMS (GPMS) practice compared to £95,700 in 2018/19, an increase of 4.3 per cent which is statistically significant.
• The median income before tax for combined GPs in Scotland in 2019/20 was £97,800 compared to £92,800 in 2018/19, an increase of 5.4 per cent.

Contractor GPs

• The average income before tax for contractor GPs in Scotland in 2019/20 was:
  • £105,800 for those GPs working under a General Medical Services (GMS) contract compared to £100,900 in 2018/19, an increase of 4.8 per cent which is statistically significant
  • £108,800 for those GPs working under a Primary Medical Services (PMS) contract compared to £104,300 in 2018/19, an increase of 4.4 per cent which is statistically significant
  • £106,100 for those GPs working under either a GMS or PMS (GPMS) contract, a statistically significant increase of 4.8 per cent from £101,300 in 2018/19
• The median income before tax for GPMS contractor GPs in Scotland in 2019/20 was £103,200 compared to £97,400 in 2018/19, an increase of 6 per cent.
• The average gross earnings for GPMS contractor GPs in Scotland in 2019/20 was £241,100 compared to £223,700 in 2018/19, an increase of 7.8 per cent.
• The average total expenses for GPMS contractor GPs in Scotland in 2019/20 was £135,000 compared to £122,400 in 2018/19, an increase of 10.3 per cent.
• The expenses to earnings ratio for GPMS contractor GPs in Scotland in 2019/20, which represents the proportion of gross earnings taken up by expenses, was 56.0 per cent, an increase of 1.3 percentage points since 2018/19.
• The average income before tax for dispensing and non-dispensing contractor GPs in Scotland in 2019/20 was:
  • £116,700 for GMS dispensing GPs compared to £115,700 in 2018/19, an increase of 0.9 per cent, which is not statistically significant
  • £105,200 for GMS non-dispensing GPs compared to £100,200 in 2018/19, an increase of 5 per cent, which is statistically significant
  • £106,000 for PMS dispensing GPs compared to £110,300 in 2018/19, a decrease of 3.9 per cent, which is not statistically significant
  • £109,300 for PMS non-dispensing GPs compared to £103,300 in 2018/19, an increase of 5.9 per cent, which is statistically significant
  • £113,600 for GPMS dispensing GPs compared to £114,100 in 2018/19, a decrease of 0.5 per cent, which is not statistically significant
  • £105,700 for GPMS non-dispensing GPs compared to £100,500 in 2018/19, an increase of 5.1 per cent, which is statistically significant

Salaried GPs

• The average income before tax for salaried GPs in Scotland in 2019/20 was £65,900 for those GPs working in either a GMS or PMS (GPMS) practice compared to £65,100 in 2018/19, an increase of 1.2 per cent, which is not statistically significant.
• The median income before tax for salaried GPs in Scotland in 2019/20 was £62,400 compared to £59,400 in 2018/19, an increase of 5 per cent.

Combined GPs (Contractor and Salaried) GPs

No PMS contracts exist in Wales, so all results shown relate to GMS GPs only.

• The average income before tax for combined GPs (contractor and salaried) in Wales in 2019/20 was £97,600 compared to £95,800 in 2018/19, an increase of 1.9 per cent which is not statistically significant.
• The median income before tax for combined GPs in Wales in 2019/20 was £94,300 compared to £93,300 in 2018/19, an increase of 1.1 per cent.

Contractor GPs

• The average income before tax for contractor GPs in Wales in 2019/20 was £108,800 compared to £106,200 in 2018/19, an increase of 2.5 per cent which is not statistically significant.
• The median income before tax for contractor GPs in Wales in 2019/20 was £104,700 compared to £102,900 in 2018/19, an increase of 1.7 per cent.
• The average gross earnings for contractor GPs in Wales in 2019/20 was £295,600 compared to £290,400 in 2018/19, an increase of 1.8 per cent.
• The average total expenses for contractor GPs in Wales in 2019/20 was £186,800 compared to £184,200 in 2018/19, an increase of 1.4 per cent.
• The expenses to earnings ratio for contractor GPs in Wales in 2019/20, which represents the proportion of gross earnings taken up by expenses, was 63.2 per cent, a decrease of 0.2 percentage points since 2018/19.
• The average income before tax for dispensing and non-dispensing contractor GPs in Wales in 2019/20 was:
  • £112,600 for dispensing GPs compared to £116,400 in 2018/19, a decrease of 3.2 per cent, which is not statistically significant
  • £107,900 for non-dispensing GPs compared to £104,300 in 2018/19, an increase of 3.5 per cent, which is not statistically significant

Salaried GPs

• The average income before tax for salaried GPs in Wales in 2019/20 was £60,800 compared to £58,400 in 2018/19, an increase of 4.1 per cent, which is not statistically significant.
• The median income before tax for salaried GPs in Wales in 2019/20 was £56,400 compared to £55,000 in 2018/19, an increase of 2.7 per cent.

Combined GPs (Contractor and Salaried) GPs

No PMS contracts exist in Northern Ireland, so all results shown relate to GMS GPs only.

• The average income before tax for combined GPs (contractor and salaried) in Northern Ireland in 2019/20 was £93,600 compared to £87,900 in 2018/19, an increase of 6.5per cent which is statistically significant.
• The median income before tax for combined GPs in Northern Ireland in 2019/20 was £91,000 compared to £84,600 in 2017/18, an increase of 7.6 per cent.

Contractor GPs

• The average income before tax for contractor GPs in Northern Ireland in 2019/20 was £99,600 compared to £92,300 in 2018/19, an increase of 7.9 per cent which is statistically significant.
• The median income before tax for contractor GPs in Northern Ireland in 2019/20 was £97,000 compared to £88,600 in 2018/19, an increase of 9.4 per cent.
• The average gross earnings for contractor GPs in Northern Ireland in 2019/20 was £228,000 compared to £208,400 in 2018/19, an increase of 9.4 per cent.
• The average total expenses for contractor GPs in Northern Ireland in 2019/20 was £128,400 compared to £116,200 in 2018/19, an increase of 10.5 per cent.
• The expenses to earnings ratio for contractor GPs in Northern Ireland in 2019/20, which represents the proportion of gross earnings taken up by expenses, was 56.3 per cent, an increase of 0.6 percentage points since 2018/19.
• The average income before tax for non-dispensing contractor GPs in Northern Ireland in 2019/20 was £99,600 compared to £92,100 in 2018/19, an increase of 8.2 per cent, which is statistically significant

^{Results are suppressed for Northern Ireland non-dispensing GPs due to small sample sizes.}

Salaried GPs

• The average income before tax for salaried GPs in Northern Ireland in 2019/20 was £56,500 compared to £55,100 in 2018/19, an increase of 2.6 per cent, which is not statistically significant.
• The median income before tax for salaried GPs in Northern Ireland in 2019/20 was £54,400 compared to £47,500 in 2018/19, an increase of 14.6 per cent.