4. Northern Ireland
Payments to contractor GPs in Northern Ireland in 2018/19 did not receive the recommended uplift in time to be reflected in their earnings for that financial year. Instead, the uplifts for both 2018/19 and 2019/20 are reflected in the contractor GP income in this year’s figures. This means that the decreases seen in 2018/19 will be partially attributable to the delays to funding in that year, while some of the 2019/20 increases will be because two years of uplift were paid in the same year.
Contractor GPs
Table 4.1: GMS contractor GPs - mean earnings and expenses by dispensing status, Northern Ireland, 2018/19 and 2019/20
Dispensing Status |
Year |
Report Population |
Gross Earnings |
Total Expenses |
Income Before Tax |
Income Before Tax Change1 |
Expenses to Earnings Ratio |
All GPs |
2018/19 |
1,150 |
£208,400 |
£116,200 |
£92,300 |
55.7% |
|
2019/20 |
1,150 |
£228,000 |
£128,400 |
£99,600 |
Sig |
56.3% |
|
Change |
0 |
+9.4% |
+10.5% |
+7.9% |
0.6 Percentage Points |
||
Dispensing GPs |
2018/193 |
c |
c |
c |
c |
c |
|
2019/203 |
c |
c |
c |
c |
c |
||
Change |
z |
z |
z |
z |
z |
||
Non-dispensing GPs |
2018/19 |
1,150 |
£207,400 |
£115,300 |
£92,100 |
55.6% |
|
2019/20 |
1,100 |
£227,800 |
£128,200 |
£99,600 |
Sig |
56.3% |
|
Change |
-50 |
+9.9% |
+11.2% |
+8.2% |
0.7 Percentage Points |
Notes: 1. Statistical significance relates only to the fact of a year-on-year change in income before tax. See 'Statistical significance explained'.
2. Further expenses breakdowns are published in the Excel Time Series, available under Resources on the Overview page.
3. Results for dispensing GPs are suppressed due to low sample numbers.
Median gross earnings, total expenses and income before tax
Table 4.2: GMS contractor GPs - median earnings and expenses, Northern Ireland, 2018/19 and 2019/20
Year |
Report Population |
Gross Earnings |
Total Expenses |
Income Before Tax |
2018/19 |
1,150 |
£198,400 |
£105,600 |
£88,600 |
2019/20 |
1,150 |
£215,800 |
£117,100 |
£97,000 |
Change |
0 |
+8.8% |
+11% |
+9.4% |
Note: The median figures are all lower than the mean figures in Table 4.1 which indicates that there is a relatively small number of contractor GPs with high earnings increasing the mean figures.
Breakdown of expenses for contractor GPs
Table 4.3: GMS contractor GPs - breakdown of mean expenses by dispensing status, Northern Ireland, 2019/20
Dispensing Status |
Report Population |
Total Expenses |
Office and General Business |
Premises |
Employee |
Car and Travel |
Interest |
Other |
Net Capital Allowances |
All GPs |
1,150 |
£128,400 |
£20,500 |
£16,000 |
£74,800 |
£1,300 |
£900 |
£13,700 |
£1,100 |
(100%) |
(16%) |
(12.5%) |
(58.3%) |
(1%) |
(0.7%) |
(10.6%) |
(0.9%) |
||
Dispensing GPs |
c |
c |
c |
c |
c |
c |
c |
c |
c |
c |
c |
c |
c |
c |
c |
c |
c |
||
Non-dispensing GPs |
1,100 |
£128,200 |
£20,600 |
£16,000 |
£74,800 |
£1,300 |
£900 |
£13,500 |
£1,100 |
(100%) |
(16.1%) |
(12.5%) |
(58.3%) |
(1%) |
(0.7%) |
(10.5%) |
(0.9%) |
Note: 1. Results for dispensing GPs are suppressed due to small sample sizes and so comparisons between dispensers and non-dispensers are not possible.
2. Further expenses breakdowns are published in the Excel Time Series, available under Resources on the Overview page.
Salaried GPs
Table 4.4: GMS salaried GPs - mean earnings and expenses, Northern Ireland, 2018/19 and 2019/20
Year |
Report Population |
Gross Earnings |
Total Expenses |
Income Before Tax |
Income Before Tax Change1 |
2018/192 |
150 |
£64,400 |
£9,300 |
£55,100 |
|
2019/202 |
200 |
£63,000 |
£6,500 |
£56,500 |
Not Sig |
Change |
+50 |
-2.1% |
-30% |
+2.6% |
Notes: 1.Statistical significance relates only to the fact of a year-on-year change in income before tax. See 'Statistical significance explained'.
2. Small sample (<125). Though the Total Expenses percentage decrease appears large, it is based on a small sample and equates to a relatively small cash amount, so should be treated with caution.
Median gross earnings, total expenses and income before tax
Table 4.5: GMS Salaried GPs - median earnings and expenses, Northern Ireland, 2018/19 and 2019/20
Year |
Report Population |
Gross Earnings |
Total Expenses |
Income Before Tax |
2018/191 |
150 |
£56,700 |
£6,500 |
£47,500 |
2019/201 |
200 |
£60,000 |
£5,600 |
£54,400 |
Change |
+50 |
+5.8% |
-14.9% |
+14.6% |
Notes: 1. Small sample (<125).
2. The median figures are all lower than the mean figures in Table 4.4, indicating that a small number of salaried GPs on high earnings are increasing the mean estimates.
Combined GPs (Contractor and Salaried)
Table 4.6: GMS combined GPs - mean earnings and expenses, Northern Ireland, 2018/19 and 2019/20
Year |
Report Population |
Gross Earnings |
Total Expenses |
Income Before Tax |
Income Before Tax Change1 |
2018/19 |
1,300 |
£191,400 |
£103,500 |
£87,900 |
|
2019/20 |
1,300 |
£205,000 |
£111,400 |
£93,600 |
Sig |
Change |
0 |
+7.1% |
+7.6% |
+6.5% |
Notes: 1.Statistical significance relates only to the fact of a year-on-year change in income before tax. See 'Statistical significance explained'.
2. Perhaps because contractor GPs account for the majority of the Northern Ireland GP report population, the year-on-year changes in earnings and expenses estimates for contractor and salaried GPs combined are similar to those of contractor GPs alone.
Table 4.7: GMS Combined GPs - median income before tax, Northern Ireland, 2018/19 and 2019/20
Year |
Report Population |
Income Before Tax |
2018/19 |
1,300 |
£84,600 |
2019/20 |
1,300 |
£91,000 |
Change |
0 |
+7.6% |
Note: As was the case for contractor and salaried GPs separately, the median income before tax estimates are lower than the mean for both years for combined GPs in Northern Ireland.
Last edited: 22 August 2023 1:41 pm