GP Salary Calculator UK 2025/26 | Partner vs Salaried

Quick answer: UK GP 2025/26: Salaried GP £73,113-£110,358 (BMA range). Partner GP avg £140k (variable, profit-share). After NHS Pension 14.5% + tax + NI, take-home approximately £55,000-£90,000/year for salaried.

Reviewed by Mustafa Bilgic · UK Calculator Editor · Updated May 2026

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GP salaries in the UK split into two distinct paths: salaried GPs (employees of practices or trusts) earn within a BMA-recommended range; GP partners share practice profits and earn variably £80k-£250k+. This calculator covers both routes.

Annual gross salary (£)

How gp salary calculator works in 2025/26

Salaried GP pay 2025/26 (BMA recommended):

Years experience	Salary range
0-2 years post-CCT	£73,113-£81,000
3-5 years	£82,000-£95,000
5+ years	£95,000-£110,358
Top of scale	£110,358

GP Partner earnings: Highly variable. Profit share = (gross practice income - costs) / number of partners. Typical UK partner: £100,000-£170,000. Top partners (London / specialist practices): £180,000-£250,000+.

NHS Pension Scheme 2015 contribution: 14.5% employee at £73k+ band (highest tier). Plus employer 23.7%. Pension contribution alone ~£10,500/year for entry salaried GP.

Tax considerations for high-earning GPs: Most GPs cross £100,000 — PA taper applies (62% effective marginal rate £100k-£125,140). Salary sacrifice into NHS AVCs strongly recommended.

Worked example: Salaried GP £85,000

Pension 14.5% × £85,000 = £12,325 (real cost £8,876 after 42% relief). Taxable £72,675. Tax: £25,432 + NI £3,710 = £29,142. Take-home £55,858/year (£4,655/month).

Gross: £85,000 → Take-home: £55,858.00/year (£4,654.83/month)

Worked example: Top salaried GP £110,358 (PA taper begins)

PA reduced (gross > £100k). Pension 14.5% £16,002. Taxable income very high. Effective marginal rate 62%. Net take-home approximately £67,000.

Gross: £110,358 → Take-home: £67,000.00/year (£5,583.33/month)

Worked example: GP Partner £150,000 (Ltd Co structure for NHS sessional work)

Personal salary £12,570 + Ltd Co dividends. Mixed income tax treatment. Effective rate ~35-40% on Ltd Co side, full PAYE on NHS salaried portion.

Gross: £150,000 → Take-home: £95,000.00/year (£7,916.67/month)

Frequently asked questions

What's the difference between salaried and partner GP?

Salaried GP = employee of practice (or NHS trust), receives fixed salary, employer NHS pension, holiday/sick pay. Partner GP = co-owner of practice, takes share of profits after expenses, no fixed salary, manages business risk + reward.

How does GP locum income work tax-wise?

Locum GPs typically work via Ltd Co or as self-employed. Self-employed: full income tax + Class 2/4 NI on profits. Ltd Co: corporation tax (19/25%) + dividend tax. Both more flexible but no employer pension contribution.

Do GPs get the NHS Pension Scheme?

Yes — salaried GPs are members of NHS Pension Scheme 2015 (or legacy 1995/2008 with McCloud). GP partners are also eligible (since 2008). Employer contribution 23.7% + employee 14.5% (top tier) = total ~38% to pension.

Can a GP earn over £200,000?

Yes — top GP partners in profitable London practices can earn £200,000-£300,000. Specialist GPs (e.g. private practice + occupational health + medico-legal expert work) regularly exceed this.

What about Welsh / Scottish / NI GPs?

GP salary scales differ slightly by nation. Scottish GPs follow Scottish GMS contract. Welsh GPs have separate negotiations. NI GPs follow NHS England-aligned scales typically. Differences usually £2-5k/year at top.

Do I pay NI on GP salary?

Yes — Class 1 employee NI on salaried GP income (8% £12,570-£50,270, 2% above). GP partners pay Class 2 + Class 4 NI on profits. Locum Ltd Co directors pay only on salary portion.

Is there an Annual Allowance issue for GPs?

Yes — high-earning GPs often hit Tapered Annual Allowance (£60k cap reducing to £10k for adjusted income £260-£360k+). Combined with NHS pension contributions, can trigger Annual Allowance charge. Most GPs need accountant advice.

Official UK Sources

Last reviewed: May 2026 against HMRC 2025/26 rates.

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