GP Earnings and Expenses Estimates, 2020/21

Combined GPs (Contractor and Salaried) GPs

• The average income before tax for combined GPs (contractor and salaried) in England in 2020/21 was £111,900 for those GPs working in either a GMS or PMS (GPMS) practice compared to £100,700 in 2019/20, an increase of 11.1 per cent which is statistically significant.
• The median income before tax for combined GPs in England in 2020/21 was £101,200 compared to £92,300 in 2019/20, an increase of 9.6 per cent.

Contractor GPs

• The average income before tax for contractor GPs in England in 2020/21 was:
  • £141,500 for those GPs working under a General Medical Services (GMS) contract compared to £121,200 in 2019/20, an increase of 16.7 per cent which is statistically significant
  • £143,400 for those GPs working under a Primary Medical Services (PMS) contract compared to £123,300 in 2019/20, an increase of 16.3 per cent which is statistically significant
  • £142,000 for those GPs working under either a GMS or PMS (GPMS) contract, a statistically significant increase of 16.6 per cent from £121,800 in 2019/20
• The median income before tax for GPMS contractor GPs in England in 2020/21 was £132,700 compared to £114,400 in 2019/20, an increase of 16.1 per cent.
• The average gross earnings for GPMS contractor GPs in England in 2020/21 was £438,700 compared to £402,600 in 2019/20, an increase of 9.0 per cent.
• The average total expenses for GPMS contractor GPs in England in 2020/21 was £296,700 compared to £280,800 in 2019/20, an increase of 5.7 per cent.
• The expenses to earnings ratio for GPMS contractor GPs in England  in 2020/21, which represents the proportion of gross earnings taken up by expenses, was 67.6 per cent, a decrease of 2.1 percentage points since 2019/20.
• The average income before tax for dispensing and non-dispensing contractor GPs in England in 2020/21 was:
  • £151,900 for GMS dispensing GPs compared to £126,300 in 2019/20, an increase of 20.2 per cent, which is statistically significant
  • £138,900 for GMS non-dispensing GPs compared to £120,000 in 2019/20, an increase of 15.8 per cent, which is statistically significant
  • £152,700 for PMS dispensing GPs compared to £125,800 in 2019/20, an increase of 21.4 per cent, which is statistically significant
  • £142,000 for PMS non-dispensing GPs compared to £122,900 in 2019/20, an increase of 15.5 per cent, which is statistically significant
  • £152,000 for GPMS dispensing GPs compared to £126,200 in 2019/20, an increase of 20.4 per cent, which is statistically significant
  • £139,700 for GPMS non-dispensing GPs compared to £120,800 in 2019/20, an increase of 15.7 per cent, which is statistically significant

Salaried GPs

• The average income before tax for salaried GPs in England in 2020/21 was £64,900 for those GPs working in either a GMS or PMS (GPMS) practice compared to £63,600 in 2019/20, an increase of 2.0 per cent, which is statistically significant.
• The median income before tax for salaried GPs in England in 2020/21 was £59,700 compared to £59,500 in 2019/20, an increase of 0.4 per cent.

Combined GPs (Contractor and Salaried) GPs

• The average income before tax for combined GPs (contractor and salaried) in Scotland in 2020/21 was £107,700 for those GPs working in either a GMS or PMS (GPMS) practice compared to £99,800 in 2019/20, an increase of 7.9 per cent which is statistically significant.
• The median income before tax for combined GPs in Scotland in 2020/21 was £104,400 compared to £97,800 in 2019/20, an increase of 6.7 per cent.

Contractor GPs

• The average income before tax for contractor GPs in Scotland in 2020/21 was:
  • £114,800 for those GPs working under a General Medical Services (GMS) contract compared to £105,800 in 2019/20, an increase of 8.6 per cent which is statistically significant
  • £120,300 for those GPs working under a Primary Medical Services (PMS) contract compared to £108,800 in 2019/20, an increase of 10.5 per cent which is statistically significant
  • £115,400 for those GPs working under either a GMS or PMS (GPMS) contract, a statistically significant increase of 8.8 per cent from £106,100 in 2019/20
• The median income before tax for GPMS contractor GPs in Scotland in 2020/21 was £111,900 compared to £103,200 in 2019/20, an increase of 8.4 per cent.
• The average gross earnings for GPMS contractor GPs in Scotland in 2020/21 was £255,600 compared to £241,100 in 2019/20, an increase of 6.0 per cent.
• The average total expenses for GPMS contractor GPs in Scotland in 2020/21 was £140,200 compared to £135,000 in 2019/20, an increase of 3.9 per cent.
• The expenses to earnings ratio for GPMS contractor GPs in Scotland in 2020/21, which represents the proportion of gross earnings taken up by expenses, was 54.9 per cent, a decrease of 1.1 percentage points since 2019/20.
• The average income before tax for dispensing and non-dispensing contractor GPs in Scotland in 2020/21 was:
  • £123,000 for GMS dispensing GPs compared to £116,700 in 2019/20, an increase of 5.3 per cent, which is not statistically significant
  • £114,400 for GMS non-dispensing GPs compared to £105,200 in 2019/20, an increase of 8.7 per cent, which is statistically significant
  • £117,400 for PMS dispensing GPs compared to £106,000 in 2019/20, an increase of 10.7 per cent, which is statistically significant
  • £120,800 for PMS non-dispensing GPs compared to £109,300 in 2019/20, an increase of 10.5 per cent, which is statistically significant
  • £121,400 for GPMS dispensing GPs compared to £113,600 in 2019/20, an increase of 6.9 per cent, which is statistically significant
  • £115,000 for GPMS non-dispensing GPs compared to £105,700 in 2019/20, an increase of 8.9 per cent, which is statistically significant

Salaried GPs

• The average income before tax for salaried GPs in Scotland in 2020/21 was £72,300 for those GPs working in either a GMS or PMS (GPMS) practice compared to £65,900 in 2019/20, an increase of 9.8 per cent, which is statistically significant.
• The median income before tax for salaried GPs in Scotland in 2020/21 was £66,200 compared to £62,400 in 2019/20, an increase of 6.1 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 2020/21 was £108,800 compared to £97,600 in 2019/20, an increase of 11.5 per cent which is statistically significant.
• The median income before tax for combined GPs in Wales in 2020/21 was £106,000 compared to £94,300 in 2019/20, an increase of 12.4 per cent.

Contractor GPs

• The average income before tax for contractor GPs in Wales in 2020/21 was £122,500 compared to £108,800 in 2019/20, an increase of 12.5 per cent which is statistically significant.
• The median income before tax for contractor GPs in Wales in 2020/21 was £118,100 compared to £104,700 in 2019/20, an increase of 12.8 per cent.
• The average gross earnings for contractor GPs in Wales in 2020/21 was £317,300 compared to £295,600 in 2019/20, an increase of 7.4 per cent.
• The average total expenses for contractor GPs in Wales in 2020/21 was £194,900 compared to £186,800 in 2019/20, an increase of 4.4 per cent.
• The expenses to earnings ratio for contractor GPs in Wales in 2020/21, which represents the proportion of gross earnings taken up by expenses, was 61.4 per cent, a decrease of 1.8 percentage points since 2019/20.
• The average income before tax for dispensing and non-dispensing contractor GPs in Wales in 2020/21 was:
  • £130,500 for dispensing GPs compared to £112,600 in 2019/20, an increase of 15.9 per cent, which is statistically significant.
  • £120,600 for non-dispensing GPs compared to £107,900 in 2019/20, an increase of 11.8 per cent, which is statistically significant.

Salaried GPs

• The average income before tax for salaried GPs in Wales in 2020/21 was £65,700 compared to £60,800 in 2019/20, an increase of 8.1 per cent, which is not statistically significant.
• The median income before tax for salaried GPs in Wales in 2020/21 was £60,300 compared to £56,400 in 2019/20, an increase of 6.8 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 2020/21 was £104,500 compared to £93,600 in 2019/20, an increase of 11.7 per cent which is statistically significant.
• The median income before tax for combined GPs in Northern Ireland in 2020/21 was £101,400 compared to £91,000 in 2019/20, an increase of 11.5 per cent.

Contractor GPs

• The average income before tax for contractor GPs in Northern Ireland in 2020/21 was £112,000 compared to £99,600 in 2019/20, an increase of 12.5 per cent which is statistically significant.
• The median income before tax for contractor GPs in Northern Ireland in 2020/21 was £108,600 compared to £97,000 in 2019/20, an increase of 12.0 per cent.
• The average gross earnings for contractor GPs in Northern Ireland in 2020/21 was £246,800 compared to £228,000 in 2019/20, an increase of 8.2 per cent.
• The average total expenses for contractor GPs in Northern Ireland in 2020/21 was £134,800 compared to £128,400 in 2019/20, an increase of 5.0 per cent.
• The expenses to earnings ratio for contractor GPs in Northern Ireland in 2020/21, which represents the proportion of gross earnings taken up by expenses, was 54.6 per cent, a decrease of 1.7 percentage points since 2019/20.
• The average income before tax for non-dispensing contractor GPs in Northern Ireland in 2020/21 was £111,700 compared to £99,600 in 2019/20, an increase of 12.1 per cent, which is statistically significant

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

Salaried GPs

• The average income before tax for salaried GPs in Northern Ireland in 2020/21 was £61,300 compared to £56,500 in 2019/20, an increase of 8.5 per cent, which is not statistically significant.
• The median income before tax for salaried GPs in Northern Ireland in 2020/21 was £56,100 compared to £54,400 in 2019/20, an increase of 3.1 per cent.