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:

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, 23 October 2019