Comprehensive guide to General Practitioner earnings in the UK, including Salaried, Partner, and Locum roles. Updated for the 2025/2026 financial year.
The landscape of General Practice finance has evolved significantly leading into 2026. Whether you are a newly qualified GP, an established Partner, or a GP Registrar (ST1-ST3), understanding your take-home pay requires navigating a complex web of sessional rates, pension tiers, and tax thresholds. This guide breaks down exactly what you can expect to earn.
Use our interactive calculator to estimate your monthly take-home pay, factoring in the latest National Insurance rates and NHS Pension contributions.
A Salaried GP is an employee of a practice. In 2026, the pay range generally falls between £70,000 and £100,000 for a full-time role. However, "full-time" in General Practice is often defined as 8 or 9 sessions per week (roughly 37.5 hours), though many GPs work 6 sessions.
The British Medical Association (BMA) model contract sets a minimum recommended range, but practices are free to offer more to attract talent, especially in under-doctored areas. In 2026, we are seeing higher offers in rural / coastal locations compared to metropolitan hubs.
GP Partners are self-employed independent contractors. They own the business and take a share of the profits rather than a salary. This involves higher risk (premises ownership, staff employment) but generally higher reward.
For the 2025/2026 financial year, average Partner drawings are estimated between £90,000 and £130,000+. High-earning super-partnerships can see earnings exceed £160,000, though this often comes with significant administrative burdens and liability.
Partners must also pay both the employer and employee contributions towards their pension, which are calculated based on "pensionable pay" (usually a percentage of profits).
Doctors in specialist training for General Practice (ST1, ST2, ST3) are paid according to the Junior Doctor contract. The base pay has seen uplifts in recent years.
The NHS Pension is one of the most valuable benefits for GPs, but it is expensive. Contributions are tiered based on your pensionable earnings. In 2026, the tiers typically follow this structure (subject to legislative confirmation):
| Pensionable Pay | Contribution Rate |
|---|---|
| Up to £13,259 | 5.2% |
| £13,260 - £26,831 | 6.5% |
| £26,832 - £38,133 | 9.6% |
| £38,134 - £49,966 | 9.8% |
| £49,967 - £60,528 | 10.7% |
| Over £60,529 | 12.5% - 14.5% |
Note: Recent reforms have sought to flatten the top tier to encourage senior retention. Always check your payslip code.
GPs are frequently caught in the notorious "60% tax trap". When your Adjusted Net Income exceeds £100,000, your Personal Allowance (£12,570) is tapered away by £1 for every £2 you earn over the limit.
Furthermore, high-earning GPs (especially Partners) must watch the Annual Allowance (AA) for pension growth. The standard allowance is £60,000, but for those with a "Threshold Income" over £200,000 and "Adjusted Income" over £260,000, the allowance tapers down, potentially resulting in significant tax bills.
Here are three common scenarios for 2026, assuming Plan 2 Student Loan and standard Tax Code.
A newly qualified GP working 7 sessions.
A senior salaried GP with additional responsibilities.
A partner with profit share. (Note: Self-assessment tax applies, figures are illustrative of total liability).
For 2026, the typical range for a full-time salaried GP (based on 8-9 sessions) is between £70,000 and £100,000 per annum, depending on experience and location.
GP Partners do not earn a fixed salary but take a share of the practice profits. In 2026, typical drawings range from £90,000 to £130,000+, with some high-performing practices yielding £150,000 or more.
The NHS Pension Scheme involves tiered contributions ranging from 5.2% to 14.5% of pensionable pay. These contributions are taken before tax, providing tax relief, but they significantly reduce immediate monthly net income.
A session is nominally 4 hours and 10 minutes. A 'full-time' GP role is often defined as 8 or 9 sessions per week, rather than the standard 37.5-hour week seen in other sectors.
Yes, salaried GPs working in London are eligible for London Weighting, which is an additional allowance added to their base salary to account for the higher cost of living in the capital.
Locum GPs charge hourly or daily rates (e.g., £80-£120/hour). While gross income can be higher, locums lack paid annual leave, sick pay, and employer pension contributions, which must be factored into the comparison.
For every £2 earned above £100,000, the Personal Allowance reduces by £1. This results in an effective marginal tax rate of 60% on income between £100,000 and £125,140.