Publication of GP Earnings

From 1 April 2015, it is a contractual requirement for practices to publish on their practice website by the end of the financial year (i.e. 31 March 2016), the mean earnings for all GPs in their practice relating to the previous financial year (i.e. 2014/15).

All earnings reported are pre-tax, National Insurance (NI) and employee pension contributions and for contractors the figures are net of practice expenses incurred.

This must include earnings from NHS England, CCGs and local authorities (for the provision of public health services) for the provision of GP services that relate to the contract or which have been nationally determined (i.e. those that would have previously been commissioned by PCTs following direction by NHS England or the Department of Health).

Practices should apportion variable costs as far as is reasonably practicable. Where practices experience significant difficulties doing this (identifying the level of expenditure to attribute and deduct from income sources), they should use the same basis for apportionment as they do for fixed costs. This will vary from practice to practice, but is typically around 60% expenditure: 40% income.

Alongside the mean figure, practices will publish the number of full and part time GPs associated with the published figure.

If patients do not have internet access and ask to see this information, contractors are required to provide this information either in paper copy, on a poster or by showing the patient the information posted on the practice website.