GP Earnings - Publication of Mean GP Net Earnings

From 1 April 2015, it is a contractual requirement for general practices to publish on their practice website by the end of the financial year (i.e. 31 March 2016), the mean net earnings for all GPs in their practice relating to the previous financial year (i.e. 2014/15).  In addition practices are required to publish the number of full-time and part-time GPs working at the practice.  Full details are available in the Guidance to the GMS 2015/16 Contract, pages 10-16.

In summary:

• All earnings reported are pre-tax, National Insurance, employee pension contributions and are also net of practice expenses.
• A detailed list of what income and expenditure is included, and excluded, is available in Table 1 and 2 on pages 11-15 of the Guidance (link above)
• Practices should apportion variable costs as far as is practical, but if there are difficulties doing so they should use the same basis for apportionment as they do for fixed costs; your accountant can advise further.
• Alongside the mean figure, practices are to publish the number of full and part-time GPs associated with the published figure (including locum doctors who worked for six months or more during the 2014/15 financial year).  Full-time should be taken as working eight sessions or more per week.
• For contractors, the mean income should be based on net income based on Table 1.
• For salaried and locum GPs, the figure is the actual income based on their commitment to the work areas of included income in Table 1.
• The actual published figures on the website should be:
  • Average pay of general practitioners working at the practice
  • Number of full-time GPs
  • Number of part-time GPs
  • Number of locums who worked six months or more in financial year 2014/15

The LMC recommends the inclusion of a further line, noting that this figure is before the payment of tax, national insurance and employee pension costs, and practice expenses.

Practices who have not yet dealt with this are advised to ask their accountants to prepare the statement for their website.

It may be that your practice’s accounting year does not run from April to March.  If so, the LMC recommends that you use the information for your year-end falling within the 2014/15 fiscal year.  So if, for example, your accounting year-end is 30 September, the information that you should be publishing on your website from April 2016 will be as at 30 September 2014.

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Updated on Wednesday 3 April 2024

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