GP Take-Home Pay UK 2026/27 -- Partner, Salaried and Locum Compared

Last updated: 21 June 2026Last reviewed: 21 June 2026How we verify

GP income in the UK is significantly more complex than a single salary figure suggests. A GP partner draws a profit share from a GP practice partnership -- not a salary -- and the quantum depends on the practice's contract income, QOF performance, enhanced services and local costs. A salaried GP receives a negotiated salary with PAYE deductions and NHS pension. A locum GP earns a day rate but has no employer, no sick pay and no automatic pension. This guide sets out income ranges, estimated take-home pay for 2026/27 after income tax, NI and NHS pension, and the key financial differences between GP employment models. All figures are estimates -- use the linked calculators for your own numbers.

The Three Main GP Income Models

Understanding which type of GP role a doctor holds is essential before interpreting any income figure. The same headline number means something very different depending on whether it is a partnership profit share (pre-tax trading income), a salaried employment contract, or a locum day rate.

--GP partner: a partner in a GP practice limited liability partnership (LLP) or traditional partnership. Income is a share of practice profits after expenses. Average profit share is approximately £110,000--£130,000, but highly variable. Partners pay Class 4 NI and file Self Assessment. They also bear a share of practice liabilities and manage practice staff, premises and contracts.
--Salaried GP: employed by a GP practice, GP federation, PCN (Primary Care Network) or NHS trust. Salary range £70,000--£100,000 per year. PAYE deductions apply. NHS pension employee contributions deducted at source. No share of practice profits or liabilities.
--Locum GP: works sessionally for practices, OOH (out-of-hours) providers or NHS 111. Self-employed, charging a day rate of £450--£700. Must manage own tax, NI, GMC registration, medical defence and pension. No employment rights.
--Portfolio GP: a mix of the above -- perhaps 3 clinical sessions as a salaried GP, locum sessions at weekends, private GP appointments and a CCG/ICB leadership role. Multiple income streams requiring Self Assessment in almost all cases.

GP Take-Home Pay -- Net Estimates 2026/27

2026/27 England rates. Salaried GP: income tax (PAYE) + employee NI (8%/2%) + NHS pension (tiered %). GP partner: income tax + Class 4 NI (6%/2%) + NHS pension on profit. Figures before student loan or other deductions.

Scenario	Gross/profit	Income tax	NI	NHS pension	Net/year	Net/month
Salaried GP (mid-range)	£85,000	£21,432	£3,711	£8,330	£51,527	£4,294/mo
Salaried GP (senior)	£100,000	£27,432	£4,011	£9,800	£58,757	£4,896/mo
GP partner (average)	£120,000	£39,432	£3,657	£17,400	£59,511	£4,959/mo
GP partner (above average)	£140,000	£49,203	£4,057	£20,300	£66,440	£5,537/mo

NHS pension contributions are deducted pre-tax for salaried GPs, providing tax relief automatically. GP partner pension contributions also attract tax relief via Self Assessment. Net figures above show cash take-home excluding pension accumulation. For your exact figure use the take-home pay calculator.

The NHS Pension Scheme for GPs

The NHS Pension Scheme is one of the most valuable benefits available to UK GPs. It is a defined benefit (DB) pension: the annual pension amount is guaranteed regardless of investment performance, calculated from career average earnings.

--2015 CARE scheme: for most GPs who joined or rejoined after 1 April 2015. Each year of membership adds 1/54th of that year's pensionable earnings to the pension pot, revalued annually by CPI+1.5%. At retirement (Normal Pension Age is State Pension Age), the accumulated pension is payable as income.
--Employee contribution rates (2026/27): tiered from 5.2% on earnings up to£13,246 to 14.5% on earnings above £111,377. A GP partner earning £120,000 pays approximately 12.5% on pensionable pay.
--Employer contribution: 23.7% of pensionable pay, funded by NHS England. This does not appear in take-home pay but represents a significant additional benefit -- on a £120,000 salary that is approximately £28,440 of additional value per year.
--Annual allowance consideration: the annual pension allowance is £60,000 for 2026/27. High-earning GPs whose pension growth exceeds the allowance (measured using a prescribed factor) may face an Annual Allowance charge. NHS England operates a scheme pays arrangement where the pension scheme pays the charge on the GP's behalf, to be recovered from the pension on retirement. This has been a significant issue for higher-earning senior GPs.

The GP Contract and How Practice Income Works

GP practice income comes from several sources under the GMS (General Medical Services) or PMS (Personal Medical Services) contract with NHS England. Understanding these income streams explains why GP partner income varies so much between practices.

--Global Sum: the core capitation payment per registered patient, adjusted for the Carr-Hill formula (reflecting local patient demographics, deprivation and workload). For 2026/27 the global sum per weighted patient is approximately £105 per year. A practice with 10,000 patients might receive approximately £1,050,000 in global sum, from which all practice expenses are paid.
--QOF (Quality and Outcomes Framework): voluntary pay-for-performance scheme. Practices earn points for meeting clinical and organisational targets. Each point is worth approximately £220 per practice (list-size adjusted). Maximum QOF adds significant income; poor performance reduces it.
--Enhanced services: additional payments for providing specific services beyond core GMS -- for example, minor surgery, extended access, childhood immunisations and structured medication reviews. These vary significantly by ICB and practice.
--Private income: some practices generate additional income from private medicals, occupational health reports, insurance reports and private GP appointments. This is entirely variable.

After all income is received and all practice expenses paid (staff, rent, IT, indemnity, locum cover), the remaining profit is distributed to partners according to their partnership deed -- typically in proportion to their sessions worked (expressed as Programmed Activities or PAs).

GP vs Hospital Doctor Pay Comparison

The debate about whether GPs or hospital consultants are better paid is a perennial one. The honest answer is: it depends heavily on career stage and the type of GP role.

--New consultant (England, 2026/27): starting salary approximately £99,532 on the 2016 contract; rising to £131,964+ at the top of the main pay scale. With Clinical Excellence Awards (CEAs) and additional PAs, senior consultants can exceed £150,000. Most have the NHS pension and are employed.
--GP partner (established): average profit share £110,000--£130,000, rising in high-income practices. GP partners bear more administrative and financial risk than hospital consultants but have more autonomy over their working week.
--Salaried GP: at £70,000--£100,000, typically below a new consultant salary, with less risk but also less income growth potential than partnership.

Both GPs and hospital consultants benefit from the NHS pension, which is a defined benefit scheme worth significantly more than typical private sector pension arrangements -- and should be factored into any income comparison.

Frequently Asked Questions

How much does a GP earn in the UK in 2026/27?

GP income varies considerably by employment type. GP partners (who own a share of the practice) have an average profit share of approximately £110,000--£130,000 per year, though this fluctuates with practice income, QOF performance, enhanced services and local contracts. Salaried GPs employed by a practice typically earn £70,000--£100,000 per year. Locum GPs working sessionally earn £450--£700 per day (or per session). Portfolio GPs mixing clinical sessions, private work and leadership roles may earn across a wide range.

What is the take-home pay for a salaried GP earning £85,000?

A salaried GP earning £85,000 gross in 2026/27 (England rates) pays approximately £28,386 in income tax (personal allowance £12,570, 20% on next £37,700, 40% on remaining £34,730) and approximately £4,134 in employee NI (8% on £12,570--£50,270, 2% on £34,730). NHS pension contributions for a salaried GP at £85,000 would be approximately 12.5% of pensionable pay, around £10,625. After all three deductions the take-home is approximately £41,855 per year or around £3,488 per month. Use the take-home calculator for your own figures.

What is the NHS pension for GPs?

GPs in the NHS Pension Scheme are in the 2015 Career Average Revalued Earnings (CARE) scheme, which is a defined benefit arrangement. For every year of membership, 1/54th of pensionable earnings is added to the pension pot, revalued annually by CPI+1.5%. Employee contribution rates for 2026/27 are tiered: 5.2% up to £13,246, rising to 14.5% for earnings above £111,377. Employer contributions are 23.7% of pensionable pay -- a significant benefit not visible in take-home pay calculations. GP partners contribute as self-employed practitioners; salaried GPs contribute as employees. Locum GPs can contribute via a type 2 GP practitioner arrangement.

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How do GP partners pay tax differently from salaried GPs?

GP partners are essentially self-employed: their income is the profit share from the partnership after practice expenses. They pay income tax via Self Assessment (and make payments on account), Class 4 NI (6% on profits £12,570--£50,270, 2% above) rather than employee Class 1 NI, and they manage their own NHS pension contributions. Salaried GPs are employed: they pay tax and employee NI through PAYE with their employer handling deductions. For roughly equivalent gross income, a GP partner typically takes home slightly more because Class 4 NI rates are lower than employee Class 1 rates, and they can deduct allowable business expenses from profit.

What is QOF and how does it affect GP income?

QOF (Quality and Outcomes Framework) is a voluntary pay-for-performance scheme within the GP contract. Practices earn QOF points by meeting clinical and organisational targets -- for example, recording blood pressure readings for hypertensive patients or reviewing diabetic patients. Each point has a monetary value set nationally. For 2026/27 a QOF point is worth approximately £220 per practice (adjusted for list size). A practice achieving full QOF points adds meaningful income on top of the global sum. Poor QOF performance reduces practice income and therefore reduces GP partner profit shares. Salaried GPs typically do not directly share QOF income, though it affects the practice's financial health.

What is the locum GP day rate in 2026/27?

Locum GP day rates in 2026/27 range from approximately £450 to £700 per day (typically a standard GP session is approximately 4.5 hours, so a half-day rate applies). Rates vary by location (London and rural areas with shortage tend to pay more), urgency, specialism and the type of work. Locum GPs are self-employed, pay income tax and Class 4 NI on their profits, and must arrange their own pension. Although the day rate appears high, locum GPs must fund their own professional fees (GMC registration, medical defence organisation subscription), have no sick pay or holiday pay, and face variable workload. NHS pension participation is possible via the Type 2 GP Certificate of Pensionable Earnings arrangement but requires active management.

Can a GP reduce their tax bill with pension contributions?

Yes. A GP earning above £100,000 faces the personal allowance taper (the allowance reduces by £1 for every £2 above £100,000, creating an effective 62% marginal rate on income between £100,000 and £125,140). Making NHS pension contributions or additional voluntary contributions (AVCs) reduces pensionable income and can preserve some or all of the personal allowance. For GP partners, additional private pension contributions (SIPP) also reduce taxable profit. Given the NHS pension's generous employer contribution and defined benefit structure, most GPs are better served maximising NHS pension participation before looking at private pensions.

What are the costs of becoming a GP?

GP training follows a defined pathway: a 5-year medical degree (MBChB or MBBS), 2 years of Foundation training (FY1 and FY2), then a 3-year GP Specialty Training programme (GPST). During Foundation and specialty training, trainees are employed by NHS England and paid a training grade salary (FY1 starts at approximately £32,398; GPST salaries rise from approximately £38,000 to £54,000+ by ST3). The MRCGP examination (membership of the Royal College of General Practitioners) is required for CCT -- the fee is approximately £1,700. GMC registration is approximately £424 per year. Medical defence organisation (MDO) subscriptions for GPs in independent practice are typically £2,000--£4,000+ per year.

What is a portfolio GP?

A portfolio GP is one who works across multiple roles rather than committing to a single practice full-time. A typical portfolio might include: 3--4 clinical sessions per week at a GP surgery, 1 session as a GP trainer or appraiser, private GP work (online or face-to-face), medico-legal report writing, and perhaps a clinical leadership or CCG/ICB role. Portfolio GPs often have complex tax positions mixing employed (salaried sessions) and self-employed (locum or private) income, requiring Self Assessment returns even where some income is PAYE. The flexibility is attractive but the paperwork and professional fee overhead is greater.

How does the £100,000 trap affect GPs?

Many GP partners and senior salaried GPs earn between £100,000 and £125,140, putting them squarely in the personal allowance taper zone where the effective marginal tax rate is approximately 62% (40% income tax + 2% NI + 20% from the allowance taper). Strategies to mitigate this include: maximising NHS pension contributions, salary sacrifice for additional AVCs, charitable giving (Gift Aid), and -- for GP partners -- timing income recognition. A GP partner earning £115,000 who contributes £15,000 to their NHS pension reduces assessed income to £100,000 and recovers the full personal allowance, saving approximately £6,000--£9,000 in tax.

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About the author

Emma Clarke

UK Tax Writer

Emma Clarke has been writing about UK personal tax since 2018, with a particular focus on Self Assessment, PAYE coding and the practical mechanics of how HMRC actually applies the rules to ordinary salaries. Her work concentrates on translating the dense language of HMRC manuals and Finance Act schedules into worked examples that show, pound by pound, how income tax and National Insurance reduce a gross salary to the figure that lands in a UK bank account. Emma covers the full PAYE lifecycle: tax codes (1257L, BR, K codes, emergency codes), the Marriage Allowance, the High Income Child Benefit Charge, salary sacrifice arrangements and their effect on pensionable pay, the Apprenticeship Levy, and the differences between the rUK and Scottish income-tax regimes. She is particularly interested in the edge cases that catch PAYE employees out — the £100,000 personal-allowance taper, the 60% effective marginal rate it creates, and the interaction between student-loan plans and pension contributions. Every figure in Emma's articles is verified against the current HMRC rates pages and worked through a Self Assessment calculation by hand before publication. She writes to CalcHub's editorial standards: primary-source citations, plain English, no promotional language, and clear "this is general information, not financial advice" disclaimers where appropriate.

Personal-finance writer since 2018
UK tax specialism — PAYE, Self Assessment, National Insurance
Writes to CalcHub editorial standards (primary-source citation, annual review)

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