GP Net Earnings


 GP Net Earnings 2020-2021

You are required to publish a summary of GP net earnings on your practice website. The practice must also make available the information in hard copy on request, recognising that not all patients will be able to access the website. Alongside the publication of the mean GP Net Earnings, practices will be required to publish the number of full and part time GPs in the practice.


Please find enclosed the summary report of the mean GP Net Earnings for the practice in respect of accounting periods ending in the financial year to 31 March 2021, which you are required to publish.


The mean GP Net Earnings calculation includes:


  • Income from NHS England, CCGs and local authorities for the provision of GP services that relate to the contract or which have been nationally determined
  • Earnings are pre-tax, National Insurance and employee pension contributions
  • GP Partner earnings are stated net of related practice expenses

The following are excluded from the calculation of mean GP Net Earnings:


  • Certain income and costs related to the premises such as Notional Rent and Mortgage Interest
  • Local Enhanced Service (LES) payments
  • Dispensing income
  • NHS Sundry income
  • Non-NHS income
  • Any employer NHS Pension contributions

If you have any queries regarding the calculation of this report please contact or

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