GP Earnings and Expenses Estimates, 2021/22

Combined GPs (Contractor and Salaried) GPs

• The average income before tax for combined GPs (contractor and salaried) in England in 2021/22 was £118,100 for those GPs working in either a GMS or PMS (GPMS) practice compared to £111,900 in 2020/21, an increase of 5.6 per cent which is statistically significant.
• The median income before tax for combined GPs in England in 2021/22 was £104,400 compared to £101,200 in 2020/21, an increase of 3.1 per cent.

Contractor GPs

• The average income before tax for contractor GPs in England in 2021/22 was:
  • £152,700 for those GPs working under a General Medical Services (GMS) contract compared to £141,500 in 2020/21, an increase of 7.9 per cent which is statistically significant
  • £155,500 for those GPs working under a Primary Medical Services (PMS) contract compared to £143,400 in 2020/21, an increase of 8.5 per cent which is statistically significant
  • £153,400 for those GPs working under either a GMS or PMS (GPMS) contract, a statistically significant increase of 8.0 per cent from £142,000 in 2020/21
• The median income before tax for GPMS contractor GPs in England in 2021/22 was £141,600 compared to £132,700 in 2020/21, an increase of 6.7 per cent.
• The average gross earnings for GPMS contractor GPs in England in 2021/22 was £482,400 compared to £438,700 in 2020/21, an increase of 10.0 per cent.
• The average total expenses for GPMS contractor GPs in England in 2021/22 was £329,000 compared to £296,700 in 2020/21, an increase of 10.9 per cent.
• The expenses to earnings ratio for GPMS contractor GPs in England  in 2021/22, which represents the proportion of gross earnings taken up by expenses, was 68.2 per cent, an increase of 0.6 percentage points since 2020/21.
• The average income before tax for dispensing and non-dispensing contractor GPs in England in 2021/22 was: 
  • £163,400 for GMS dispensing GPs compared to £151,900 in 2020/21, an increase of 7.6 per cent, which is statistically significant
  • £150,000 for GMS non-dispensing GPs compared to £138,900 in 2020/21, an increase of 8.0 per cent, which is statistically significant
  • £163,300 for PMS dispensing GPs compared to £152,700 in 2020/21, an increase of 6.9 per cent, which is not statistically significant
  • £154,500 for PMS non-dispensing GPs compared to £142,000 in 2020/21, an increase of 8.8 per cent, which is statistically significant
  • £163,400 for GPMS dispensing GPs compared to £152,000 in 2020/21, an increase of 7.5 per cent, which is statistically significant
  • £151,200 for GPMS non-dispensing GPs compared to £139,700 in 2020/21, an increase of 8.2 per cent, which is statistically significant

Salaried GPs

• The average income before tax for salaried GPs in England in 2021/22 was £68,000 for those GPs working in either a GMS or PMS (GPMS) practice compared to £64,900 in 2020/21, an increase of 4.8 per cent, which is statistically significant.
• The median income before tax for salaried GPs in England in 2021/22 was £62,700 compared to £59,700 in 2020/21, an increase of 5.0 per cent.

Combined GPs (Contractor and Salaried) GPs

• The average income before tax for combined GPs (contractor and salaried) in Scotland in 2021/22 was £110,100 for those GPs working in either a GMS or PMS (GPMS) practice compared to £107,700 in 2020/21, an increase of 2.3 per cent which is statistically significant.
• The median income before tax for combined GPs in Scotland in 2021/22 was £105,300 compared to £104,400 in 2020/21, an increase of 0.9 per cent.

Contractor GPs

• The average income before tax for contractor GPs in Scotland in 2021/22 was:
  • £119,100 for those GPs working under a General Medical Services (GMS) contract compared to £114,800 in 2020/21, an increase of 3.7 per cent which is statistically significant
  • £122,700 for those GPs working under a Primary Medical Services (PMS) contract compared to £120,300 in 2020/21, an increase of 2.1 per cent which is not statistically significant
  • £119,500 for those GPs working under either a GMS or PMS (GPMS) contract, a statistically significant increase of 3.5 per cent from £115,400 in 2020/21
• The median income before tax for GPMS contractor GPs in Scotland in 2021/22 was £114,300 compared to £111,900 in 2020/21, an increase of 2.2 per cent.
• The average gross earnings for GPMS contractor GPs in Scotland in 2021/22 was £269,000 compared to £255,600 in 2020/21, an increase of 5.2 per cent.
• The average total expenses for GPMS contractor GPs in Scotland in 2021/22 was £149,500 compared to £140,200 in 2020/21, an increase of 6.6 per cent.
• The expenses to earnings ratio for GPMS contractor GPs in Scotland in 2021/22, which represents the proportion of gross earnings taken up by expenses, was 55.6 per cent, an increase of 0.7 percentage points since 2020/21.
• The average income before tax for dispensing and non-dispensing contractor GPs in Scotland in 2021/22 was:
  • £129,700 for GMS dispensing GPs compared to £123,000 in 2020/21, an increase of 5.4 per cent, which is not statistically significant
  • £118,500 for GMS non-dispensing GPs compared to £114,400 in 2020/21, an increase of 3.6 per cent, which is statistically significant
  • £119,100 for PMS dispensing GPs compared to £117,400 in 2020/21, an increase of 1.4 per cent, which is not statistically significant
  • £123,300 for PMS non-dispensing GPs compared to £120,800 in 2020/21, an increase of 2.1 per cent, which is not statistically significant
  • £126,800 for GPMS dispensing GPs compared to £121,400 in 2020/21, an increase of 4.4 per cent, which is not statistically significant
  • £119,000 for GPMS non-dispensing GPs compared to £115,000 in 2020/21, an increase of 3.5 per cent, which is statistically significant

Salaried GPs

• The average income before tax for salaried GPs in Scotland in 2021/22 was £71,900 for those GPs working in either a GMS or PMS (GPMS) practice compared to £72,300 in 2020/21, a decrease of 0.7 per cent, which is not statistically significant.
• The median income before tax for salaried GPs in Scotland in 2021/22 was £66,200. The same as in 2020/21.

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 2021/22 was £104,100 compared to £108,800 in 2020/21, a decrease of 4.3 per cent which is statistically significant.
• The median income before tax for combined GPs in Wales in 2021/22 was £99,500 compared to £106,00 in 2020/21, a decrease of 6.2 per cent.

Contractor GPs

• The average income before tax for contractor GPs in Wales in 2021/22 was £115,900 compared to £122,500 in 2020/21, a decrease of 5.3 per cent which is statistically significant.
• The median income before tax for contractor GPs in Wales in 2021/22 was £112,200 compared to £118,100 in 2020/21, a decrease of 5.1 per cent.
• The average gross earnings for contractor GPs in Wales in 2021/22 was £325,800 compared to £317,300 in 2020/21, an increase of 2.7 per cent.
• The average total expenses for contractor GPs in Wales in 2021/22 was £209,800 compared to £194,900 in 2020/21, an increase of 7.7 per cent.
• The expenses to earnings ratio for contractor GPs in Wales in 2021/22, which represents the proportion of gross earnings taken up by expenses, was 64.4 per cent, an increase of 3.0 percentage points since 2020/21.
• The average income before tax for dispensing and non-dispensing contractor GPs in Wales in 2021/22 was: 
  • £121,300 for dispensing GPs compared to £130,500 in 2020/21, a decrease of 7.1 per cent, which is statistically significant.
  • £114,700 for non-dispensing GPs compared to £120,600 in 2020/21, a decrease of 4.9 per cent, which is statistically significant.

Salaried GPs

• The average income before tax for salaried GPs in Wales in 2021/22 was £70,400 compared to £65,700 in 2020/21, an increase of 7.1 per cent, which is not statistically significant.
• The median income before tax for salaried GPs in Wales in 2021/22 was £64,100 compared to £60,300 in 2020/21, an increase of 6.4 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 2021/22 was £104,400 compared to £104,500 in 2020/21, a decrease of 0.1 per cent which is not statistically significant.
• The median income before tax for combined GPs in Northern Ireland in 2021/22 was £100,500 compared to £101,400 in 2020/21, a decrease of 0.9 per cent.

Contractor GPs

• The average income before tax for contractor GPs in Northern Ireland in 2021/22 was £115,000 compared to £112,000 in 2020/21, an increase of 2.7 per cent which is statistically significant.
• The median income before tax for contractor GPs in Northern Ireland in 2021/22 was £110,800 compared to £108,600 in 2020/21, an increase of 2.0 per cent.
• The average gross earnings for contractor GPs in Northern Ireland in 2021/22 was £258,300 compared to £246,800 in 2020/21, an increase of 4.7 per cent.
• The average total expenses for contractor GPs in Northern Ireland in 2021/22 was £143,200 compared to £134,800 in 2020/21, an increase of 6.3 per cent.
• The expenses to earnings ratio for contractor GPs in Northern Ireland in 2021/22, which represents the proportion of gross earnings taken up by expenses, was 55.5 per cent, an increase of 0.9 percentage points since 2020/21.
• The average income before tax for non-dispensing contractor GPs in Northern Ireland in 2021/22 was £114,700 compared to £111,700 in 2020/21, an increase of 2.7 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 2021/22 was £58,600 compared to £61,300 in 2020/21, a decrease of 4.5 per cent, which is not statistically significant.
• The median income before tax for salaried GPs in Northern Ireland in 2021/22 was £55,200 compared to £56,100 in 2020/21, a decrease of 1.6 per cent.