NHS GP Salary Calculator 2026/27 — Take Home Pay After Tax, Pension & NI

Use the Calculator to Find Your Exact GP Take Home Pay

Enter your gross salary or session count above to calculate your exact 2026/27 net monthly and annual take-home pay after:

• Income Tax (PAYE — standard UK rates or Scottish rates where applicable)
• National Insurance Contributions (Class 1, employee only)
• NHS Pension Scheme contributions (2015 CARE Scheme, tiered by pensionable pay)
• Student loan repayments (Plan 1, Plan 2, Plan 4, Plan 5, Postgraduate)
• High Cost Area Supplement / London Weighting (Inner London, Outer London, Fringe)
• Salary sacrifice deductions (cycle to work, lease car)
• Additional Voluntary Contributions (AVCs)

Every figure the calculator uses comes from confirmed 2026/27 sources: the NHS Employers pay circular, BMA salaried GP guidance, HMRC 2026/27 tax thresholds, and NHS BSA pension tier tables. All outputs are estimates — verify your exact take-home against your ESR payslip or practice payroll.

What Is the NHS GP Salary for 2026/27?

2 From 1 April 2026, the pay range for salaried GPs is £78,699 to £118,759. 4 The salaried GP figures are for a notional full-time post of 9 sessions a week. Part-time salaried GPs receive a pro-rata share based on sessions worked. 5 This year's 3.5% DDRB recommendation applies to salaried GP pay in 2026/27 compared to 2025/26. 6 The Government has accepted the Doctors' and Dentists' Review Body (DDRB) recommendations for the uplift in GP pay for the year 2026/27. 4 The actual starting salary within the range is set locally between the GP and the employing practice, taking into account experience, sessions worked and any responsibilities like training, lead roles or research. Movement up the range is by agreement with the employer, not automatic.

Salaried GP Salary Quick-Reference Table (2026/27, England)

Standard tax code 1257L. NHS Pension at correct tier. No student loan. No London weighting. Estimates only.

Use the calculator at the top of this page to model your exact gross salary, pension tier, student loan plan, and region.

How the Ddrb Sets GP Pay Every Year

9 The salaried GP pay range was established in 2004 with the model contract and each year is uplifted by the DDRB recommendation. Each year the Doctors' and Dentists' Remuneration Body (DDRB) recommends an uplift for specific groups of salaried doctors and dentists, as determined by its remit. 9 The specific rate of uplift awarded to salaried GPs each year differs between each nation. The 2026/27 uplift is confirmed at 3.5% for England.  The government accepted the DDRB's recommendation of a 3.5% increase from 1 April 2026, applying to consultants, SAS doctors, resident doctors, and salaried GPs. The uplift appeared in June 2026 pay packets, backdated to April. 9 The default salaried GP model contract entitles employees to "annual increments... each year in accordance with the Government's decision on the pay of general practitioners" following the recommendation of the DDRB. 5 The DDRB has recommended a 3.5% uplift for contractor GPs as well as salaried GPs. This is inclusive of the 2.5% public sector pay assumption already included within the initial contract agreement, meaning the DDRB recommendation will result in a further aggregate 1% uplift to the pay elements of Global Sum. 5 GP practices are expected to implement the DDRB uplift as accepted and funded by the Government, though they are not legally bound to apply it unless specified in the employee's contract.

What Is a GP Session and How Does It Calculate My Pay?

One GP session equals 4 hours of clinical or related professional activity. 4The salaried GP figures are for a notional full-time post of 9 sessions a week. Your employing practice may contract you for 4, 5, 6, 7, 8, or 9 sessions per week. Each session is paid as a direct proportion of the full-time annual rate.

Session-by-session salary calculation (2026/27, England minimum £78,699):

Calculating your per-session value: Divide your agreed annual salary by 9 sessions, then multiply by your contracted session count. A GP contracted at £90,000 for 9 sessions earns £10,000 per session per year — or £6,667/year per session worked on a 6-session contract.

Salaried GP vs GP Partner: Which Earns More?

This is the most searched GP pay question in the UK. The answer requires understanding two fundamentally different income structures.

Salaried GPs are employees. 4Salaried GPs employed on the model Salaried GP contract sit in a pay band that, for 2026/27, runs from £78,699 minimum to £118,759 maximum. They receive employment rights, sick pay, maternity/paternity leave, and auto-enrolment into the NHS Pension Scheme.

GP Partners are not on this scale. 4GP partners are not on this scale at all: their income is a share of practice profit, which varies enormously with practice size, list, dispensing status and locality.

21 The estimated average income before tax of GPs in either a General Medical Services or a Primary Medical Services practice was £120,200 for combined (contractor and salaried) GPs in the most recently published NHS Digital earnings data (2023/24). 21 The findings in this report are based upon anonymised tax data from HM Revenue and Customs' Self Assessment tax records and cover both NHS/Health Service and private income. 4 The BMA general practitioners' committee publishes annual guidance on partner profit ranges, typically £80,000–£150,000 for an average practice.

The key point: a GP partner may earn significantly more than a salaried GP in a thriving, high-list-size practice — but also significantly less in a struggling practice with high costs, low funding, or dispensing losses.

GP Registrar (Gpst) Salary 2026/27 — Foundation Year to ST3

GPST trainees (GP Specialty Trainees) are doctors completing the three-year GP vocational training programme. They are paid under the resident doctor contract, not the salaried GP model contract. This is a critical and frequently misunderstood distinction.

4 "Resident doctor" is the new official term replacing "junior doctor" from late 2024. It covers every doctor in training between graduating from medical school and becoming a consultant or GP, including Foundation Year 1 and 2, core trainees, and specialty registrars. 4 Since the 2016 contract reform, English resident doctor basic pay is set by which of five nodal points you sit at, rather than by year of service. FY1 = NP1, FY2 = NP2, ST1-2 and CT1-2 = NP3, ST3-5 and CT3-4 = NP4, ST6+ = NP5. Each nodal point has a fixed annual basic pay. You move to the next nodal point when you progress to the next stage of training, not on an annual increment.

Resident Doctor (Junior Doctor) Pay Scale — England, 2026/27 Basic Salary

4 NHS doctor basic salary in England runs from £40,190 at Foundation Year 1 to £150,569 at the top consultant threshold. Resident doctors progress through five nodal points: FY1 £40,190, FY2 £45,994, ST1-2 £54,499, ST3-5 £67,325 and ST6+ £76,582.

*Estimates: NHS Pension at 12.5% (all fall in top tier), standard tax code 1257L, no student loan, no enhancements. Actual take-home is higher with rota enhancements.

GPST1 and GPST2 trainees sit at the ST1–2 nodal point: £54,499 basic salary (2026/27). GPST3, spent predominantly in a GP practice, sits at the ST3–5 nodal point: £67,325 basic salary.

2026/27 Resident Doctor Pay Deal

11 Resident doctors in England have accepted the government's latest pay and workforce offer, bringing the current NHS strike dispute to an end. The package includes a 3.5% DDRB pay award backdated to 1 April 2026, further nodal pay reforms, an average uplift widely reported as 6.6% by April 2027, reimbursement of some mandatory training costs, and up to 4,500 additional specialty training posts. 14 Foundation Year 1 (FY1) and Foundation Year 2 (FY2) doctors will receive the full extent of proposed investment — with a total 6.2% and 7.1% respectively in year 1, while resident doctors at 3a, 3b, 4b and 5b will receive a minimum of 4.5%. 8 The 5 current nodal pay points will split into 7 (effective 1 April 2026), and again into 10 (effective 1 April 2027). 10 The widely reported 6.6% junior doctors pay rise is an average increase expected to be fully delivered by April 2027. It is not a flat 6.6% award for every doctor. Individual increases depend on the doctor's grade, nodal point and career progression.

How to Calculate Your NHS GP Take Home Pay: Step-By-Step

Your gross salaried GP salary passes through four deduction layers before it reaches your bank account. The worked example below uses a salaried GP earning £90,000 gross in 2026/27, England, no London weighting, no student loan.

Step 1 — NHS Pension Contribution (Deducted Pre-Tax)

NHS pension contributions reduce your taxable income because they are deducted from your gross salary before income tax is applied. Contributions are deducted from gross pay before income tax (a "net pay arrangement"), so you get automatic tax relief at your marginal rate.

 As of 1 April 2026, the contribution rates are as follows: 5.2% for earnings up to £13,259; 6.5% for £13,260 to £28,854; 8.3% for £28,855 to £35,155; 9.8% for £35,156 to £52,778; 10.7% for £52,779 to £67,668; and 12.5% for earnings of £67,669 and above.

Critical rule on pension tiers — this is the most misunderstood point:

 Unlike income tax (which is marginal), NHS pension contributions apply to your ENTIRE salary based on which tier you fall into. This creates "cliff edges" at tier boundaries.  If your pensionable pay is £28,854 (top of Tier 2), you pay 6.5% = £1,876/year. If it rises by just £1 to £28,855, you move to Tier 3 and pay 8.3% on your entire salary = £2,395/year. That's £519 more in pension contributions for £1 more in gross pay. This is the single most misunderstood aspect of NHS pensions and catches thousands of staff each year.

What counts as pensionable pay for GPs:

 The following ARE pensionable: Basic salary, High Cost Area Supplements (HCAS), Recruitment and retention premiums, On-call availability supplements. The following are NOT pensionable: Overtime payments (in most cases), Expense reimbursements, One-off non-consolidated payments, Car allowances.

Worked example — £90,000 gross: A salaried GP on £90,000 sits in the 12.5% tier (above £67,669).

• Pension deduction: 12.5% × £90,000 = £11,250/year (£937.50/month)
• Taxable income after pension: £90,000 − £11,250 = £78,750

Employer Pension Contribution (Not Deducted from Your Pay — Additional Benefit)

 Employers contribute a flat rate of 23.7% of pensionable pay, making the NHS Pension Scheme one of the most generous in the UK.  Since 2019/20, NHS employers haven't paid the full rate directly. Instead, they pay 14.38% through their payroll. NHS England covers the remaining 9.4% through central funding.

On £90,000, the employer contributes an additional £21,330/year to your NHS Pension — money you never see on your payslip but which funds your defined benefit entitlement.

 When you combine your contribution with your employer's, the total going into your pension could be as high as 36.2% of your pensionable pay.

Step 2 — Income Tax (PAYE)

2026/27 HMRC Income Tax Thresholds (England, Wales & Northern Ireland):

Worked example — £78,750 taxable income (after pension):

Step 3 — National Insurance (Class 1, Employee)

2026/27 NI thresholds (England):

Worked example — £90,000 gross:

• 8% × (£50,270 − £12,570) = 8% × £37,700 = £3,016
• 2% × (£90,000 − £50,270) = 2% × £39,730 = £795
• Total NI: £3,811/year (£318/month)

Note: NI is calculated on gross pay, not post-pension gross. Pension contributions do not reduce NI liability.

Step 4 — Student Loan Repayment (if Applicable)

Most doctors carry medical school student debt. The repayment plan depends on when you started your degree and where you studied:

Plan 2 example on £90,000 gross: 9% × (£90,000 − £27,295) = 9% × £62,705 = £5,643/year (£470/month)

Full Take Home Pay Summary — Salaried GP at £90,000 Gross, England, Plan 2

Without student loan, same gross salary:

Use the calculator at the top of this page to input your exact gross, sessions, plan type, and region for your personalised figure.

GP Salary After Tax — Monthly Take-Home Table (England, 2026/27)

Standard tax code 1257L. NHS Pension at correct tier. No student loan. No London weighting.

†At incomes over £100,000, the personal allowance tapers, creating an effective 60% marginal rate between £100,000 and £125,140. See the section on the personal allowance trap below for full details and how to use pension contributions to mitigate it.

The £100,000 Personal Allowance Trap — Critical for Senior Gps

The UK personal allowance of £12,570 is reduced by £1 for every £2 your adjusted net income exceeds £100,000. This creates an effective 60% marginal income tax rate on earnings between £100,000 and £125,140.

How this affects salaried GPs:

At £118,759 (the 2026/27 maximum), your adjusted net income before pension deductions clearly exceeds £100,000. Without pension planning, you lose part or all of your personal allowance.

Mitigation — the correct approach:

Increasing your NHS pension contributions (via AVCs or salary sacrifice) reduces your adjusted net income. Every £1 contributed restores £0.50 of personal allowance, effectively giving you 60p of tax relief for every £1 contributed in the taper zone. A GP at £105,000 adjusted net income who contributes an additional £5,000 to their pension:

• Reduces adjusted net income to £100,000
• Restores the full £12,570 personal allowance
• Saves approximately £5,028 in income tax (40% higher rate on the £12,570 allowance)
• Net cost of the £5,000 AVC: effectively zero once the £5,028 tax saving is applied

This is the single most impactful financial planning decision a senior salaried GP can make.

London Weighting and HCAS — How It Affects GP Take Home Pay

Salaried GPs working in designated High Cost Areas receive the High Cost Area Supplement (HCAS), also called London Weighting for Inner and Outer London zones.

2026/27 HCAS Rates for Salaried GPs:

HCAS is both pensionable and taxable. If your basic salary is £32,073 but you receive £4,000 in HCAS, your pensionable pay is £36,073 — putting you in Tier 4 (9.8%) rather than Tier 3 (8.3%). The same tier-jump effect applies to GPs — HCAS added to your basic salary can push you into a higher NHS Pension contribution tier, simultaneously increasing both your gross pay and your pension deduction rate.

Practical example — Outer London GP at £78,699 basic:

• Gross with HCAS (15%): £90,504
• NHS Pension (12.5%): −£11,313
• Taxable income: £79,191
• Monthly take-home estimate: ~£4,690

Versus the same GP outside London:

• Gross: £78,699
• NHS Pension (12.5%): −£9,837
• Taxable income: £68,862
• Monthly take-home estimate: ~£4,070

London Weighting adds approximately £500–£620 per month to take-home pay at the minimum salaried GP rate — not pound-for-pound, because the higher gross also attracts more tax and higher pension contributions.

How Much Does a GP Earn per Hour?

Calculation basis: 9 sessions × 4 hours = 36 contracted hours per week. 46 working weeks per year (after 6 weeks annual leave + bank holidays).

Important caveat: These are contracted-hours rates only. UK GPs consistently report working beyond contracted sessions for clinical administration, results management, prescription authorisation, and continuing professional development — activity that is often uncontracted and uncompensated, or covered by a flat-rate additional payment agreed locally with the practice.

GP Pay by UK Nation — Scotland, Wales & Northern Ireland (2026/27)

NHS GP pay is not uniform across the four UK nations. Tax structures, pension arrangements, and DDRB uplift implementation differ by country.

Scotland

4 The 2026 pay award adds 3.5% to basic salary across England, with 3.75% for resident doctors in Scotland. 4 Scotland keeps the legacy incremental pay-point system for resident doctors (Foundation House Officer, Senior House Officer, Specialty Registrar, Specialist Registrar) rather than the nodal-point system used in England since 2016.

Scottish income tax differs fundamentally from the rest of the UK. Scotland operates six bands: Starter Rate (19%), Scottish Basic Rate (20%), Intermediate Rate (21%), Higher Rate (42%), Advanced Rate (45%), and Top Rate (48%). A Scottish salaried GP at £90,000 gross pays more income tax than an equivalent GP in England at the same gross salary, producing a lower net take-home figure.

9 The specific rate of uplift awarded to salaried GPs each year differs between each nation.

Wales

Welsh salaried GPs follow the same basic pay range (£78,699–£118,759 for 2026/27) and are subject to UK-wide income tax rates (not Scottish rates). The Welsh Government issues its own pay circular confirming implementation timing and any nation-specific modifications. 9Please see the current Welsh pay circular for confirmed Welsh figures.

Northern Ireland

Northern Ireland follows Westminster tax rules (the same income tax structure as England and Wales). GP contractor earnings in Northern Ireland have historically been lower than in England, reflecting differences in practice funding, list sizes, and contractor base. Salaried GP pay follows the same DDRB-uplifted range as England and Wales.

Less than Full Time (Ltft) GP Pay 2026/27

LTFT working means contracting for fewer than 9 sessions per week. LTFT GPs receive a pro-rata share of the salaried GP pay range. LTFT arrangements are available for a wide range of reasons — childcare, carer responsibilities, health conditions, or personal wellbeing — and are protected under the BMA model salaried GP contract.

LTFT take-home modelling (minimum rate £78,699, England):

*Standard tax code 1257L, NHS Pension at correct tier for each income level, no student loan, England.

Effective hourly rate is higher for LTFT GPs at lower session counts. A 4-session GP on £34,982 earns approximately £3.82/hour less in take-home terms per contracted hour compared to a 9-session GP on the same gross rate — but their total NHS Pension contribution tier is lower, meaning a higher proportion of each pound reaches their bank account. Use the calculator above to model LTFT scenarios.

NHS Pension Scheme for Gps — Everything You Need to Know

The 2015 CARE Scheme — How Your Pension Builds

All NHS staff employed after 1 April 2015, and all those who transitioned in April 2022, are members of the 2015 Career Average Revalued Earnings (CARE) Scheme. This is a defined benefit scheme — your retirement income is guaranteed by formula, not by investment returns.

Key 2015 CARE Scheme parameters for salaried GPs:

Illustration: A salaried GP on £90,000 who works for one year accrues: £90,000 ÷ 54 = £1,667/year of pension income (growing with CPI+1.5% until retirement). After a 30-year career at the same salary, total accrued pension = approximately £50,000/year — paid for life, inflation-linked.

Annual Allowance — Senior GP Alert

The pension Annual Allowance for 2026/27 is £60,000. This is the maximum combined employer-plus-employee pension growth per year before a tax charge applies. For the 2015 CARE scheme, the input is calculated as:

(Opening pension × 16) + Opening lump sum versus (Closing pension × 16) + Closing lump sum, adjusted for inflation. Senior salaried GPs at the top of the pay range regularly breach the £60,000 Annual Allowance. Carry forward rules allow use of up to three prior years' unused Annual Allowance before a charge is levied.

GP Take Home Pay FAQ — Direct Answers to Every User Query

What Is the NHS GP Salary in 2026/27?

2 From 1 April 2026, the pay range for salaried GPs is £78,699 to £118,759. This applies to full-time employment of 9 sessions per week under the BMA model salaried GP contract. 4 The actual starting salary within the range is set locally between the GP and the employing practice, taking into account experience, sessions worked and any responsibilities like training, lead roles or research.

How Much Does a GP Take Home per Month in the UK?

A salaried GP at the 2026/27 minimum of £78,699 takes home approximately £4,070 per month net of income tax, NI, and NHS Pension (no student loan, no London weighting, England). At the maximum of £118,759, monthly take-home is approximately £5,400. These figures change with student loan plan, HCAS zone, AVC contributions, and tax code. Use the calculator above for your personalised calculation.

How Much Does a GP Earn per Month in the UK (Gross)?

A full-time salaried GP earns £6,558 per month gross at the minimum and £9,897 per month gross at the maximum of the 2026/27 range. The mid-point is approximately £8,227 per month gross.

What Is the Average GP Salary in the UK?

21 The estimated average income before tax of GPs in either a General Medical Services or a Primary Medical Services practice was £120,200 for combined (contractor and salaried) GPs. The findings are based upon anonymised tax data from HM Revenue and Customs' Self Assessment tax records and cover both NHS and private income. This NHS Digital figure for 2023/24 blends GP partners and salaried GPs — the salaried-only average sits lower, in the £75,000–£90,000 range depending on sessions and experience.

What Is a GP Registrar's Salary (GPST1 / GPST2 / GPST3)?

GPST trainees are paid under the resident doctor contract, not the salaried GP contract. In 2026/27 England, the basic salaries are £40,190 for FY1, £45,994 for FY2, £54,499 for CT1/ST1 and £67,325 for CT3/ST3 before rota additions. GPST1 and GPST2 are paid at the ST1–2 nodal point (£54,499). GPST3 is paid at the ST3–5 nodal point (£67,325). Rota enhancements for nights, weekends, and on-call duties increase actual pay above these basic figures.

What Is the FY1 Salary in 2026/27?

2 In Foundation training, you will earn a basic salary of £40,190 to £45,994 (from 1 April 2026). FY1 basic salary is £40,190 and FY2 basic salary is £45,994. 14 Foundation Year 1 (FY1) and Foundation Year 2 (FY2) doctors will receive the full extent of proposed investment — with a total 6.2% and 7.1% respectively in year 1.

What Is the FY2 Salary in 2026/27?

FY2 basic salary from 1 April 2026 is £45,994. This is before any rota enhancements for out-of-hours, nights, or weekend working. 2As a resident doctor you'll earn a basic salary, plus pay for any hours over 40 per week, a 37 per cent enhancement for working nights, a weekend allowance for any work at the weekend, an availability allowance if you are required to be available on-call, and other potential pay premia.

What Is the ST3 Salary in the UK?

ST3 trainees sit at the ST3–5 nodal point. 4Resident doctors' nodal point for ST3-5 is £67,325 basic salary in 2026/27. This applies to GPST3, IMT3, CT3, and specialty registrars at ST3–5 level across all specialties in England.

What Is the ST1 Salary in the UK?

ST1 trainees sit at the ST1–2 nodal point: £54,499 basic salary (2026/27, England). This same rate applies to CT1, IMT1, and GPST1.

What Is the IMT1 / IMT3 Salary?

Internal Medicine Trainees sit on the same nodal-point system as all other resident doctors in England. IMT1 and IMT2 sit at the ST1–2 nodal point: £54,499 basic. IMT3 sits at the ST3–5 nodal point: £67,325 basic (2026/27, England).

What Is the CT1 / CT2 Salary?

Core trainees (CT1, CT2) sit at the ST1–2 nodal point: £54,499 basic salary (2026/27, England). CT3 trainees (where the grade exists, e.g., in Psychiatry or ACCS) sit at the ST3–5 nodal point: £67,325 basic.

What Is the ST5 Doctor Salary?

ST5 trainees sit at the ST3–5 nodal point: £67,325 basic salary (2026/27, England). A doctor at ST5 who has moved into the ST6+ grade would receive the higher NP5 rate of £76,582 basic.

What Is the ST6 Doctor Salary?

ST6+ trainees sit at nodal point 5 (NP5): £76,582 basic salary (2026/27, England). This nodal point covers all specialty registrars from ST6 upwards, up to CCT level.

What Is the FY1 Salary After Tax (Take Home Pay)?

An FY1 doctor in England on £40,190 basic has the following deductions (no enhancements, no student loan, standard tax code 1257L, NHS Pension 12.5%):

With a Plan 2 student loan (most common): deduct an additional £1,164/year (£97/month), leaving take-home at approximately £2,345/month.

What Is the FY1 Salary in London (with Inner London HCAS)?

An FY1 in Inner London receives 20% HCAS on their basic salary:

• Basic: £40,190 + HCAS (20%): £8,038 = £48,228 gross
• Monthly gross: £4,019
• Monthly take-home (no student loan, 12.5% pension): approximately £2,840/month

What Is the FY2 Salary After Tax?

An FY2 on £45,994 gross (England, no enhancements, no student loan, 12.5% pension, 1257L):

What Is the GPST1 Salary After Tax?

A GPST1 on £54,499 gross (England, 12.5% pension, no student loan, 1257L):

How Much Do Junior Doctors Earn in the UK?

4 NHS doctor basic salary in England runs from £40,190 at Foundation Year 1 up to £76,582 at ST6+ level (2026/27). The term "junior doctor" now officially refers to "resident doctors." 11 The term "junior doctors" is still commonly used by the public and in search queries, but the BMA and NHS now generally use the term "resident doctors" for this workforce group. Actual total pay is higher than basic salary once rota enhancements for nights, weekends, and on-call duties are included. 2 As a resident doctor you'll earn a basic salary, plus pay for any hours over 40 per week, a 37 per cent enhancement for working nights, a weekend allowance for any work at the weekend, an availability allowance if you are required to be available on-call, and other potential pay premia.

What Is the Salaried GP Salary in Scotland 2026/27?

9 The specific rate of uplift awarded to salaried GPs each year differs between each nation. The 2026/27 DDRB uplift for Scotland was 3.75% for resident doctors; confirmation of the exact salaried GP figure should be verified against the Scottish pay circular. Scottish income tax rates are higher at upper income bands than England and Wales, meaning a Scottish salaried GP on the same gross salary as an English GP will take home less net pay. Scottish NHS pension contributions are administered by the **Scottish Public Pensions Agency (SPPA)** and have slightly different tier boundaries.  Scotland (SPPA) and NI (HSC) have different tier structures.

Is the Bma Pay Calculator the Same as This Calculator?

The BMA does not operate a public-facing take-home pay calculator. The BMA monitors and publishes commentary on the DDRB pay scale — the same scale used by NHS employers. There is no separate BMA scale; the BMA advocates within the DDRB process. The BMA publishes pay ranges, model contract guidance, and DDRB FAQs. This calculator on nhstakehomepay.co.uk uses BMA-published pay ranges and HMRC thresholds to produce personalised take-home estimates.

What Is a Salaried GP vs a Locum GP?

Salaried GP: Employed by a GP practice under the BMA model contract. Receives a fixed PAYE salary, NHS Pension auto-enrolment (with employer contributing 23.7%), sick pay, maternity/paternity entitlement, annual leave, and indemnity cover (usually practice-provided). Pay range 2026/27: £78,699–£118,759 for 9 sessions.

Locum GP: Self-employed. Negotiates a sessional or daily rate per engagement. Handles own tax via Self Assessment. Pays Class 2 and Class 4 NI. Arranges own medical indemnity (MDDUS, MDU, or MPS — cost varies by sessions and speciality mix). Has no automatic access to NHS Pension; must arrange NEST or personal pension separately. Locum rates typically exceed salaried session rates on a gross-per-session basis but carry no employer pension contribution, no sick pay, and no income certainty.

What Is the Resident Doctor Pay Deal for 2026/27?

11 Resident doctors in England accepted the government's latest pay and workforce offer, bringing the current NHS strike dispute to an end. The package includes a 3.5% DDRB pay award backdated to 1 April 2026, further nodal pay reforms, an average uplift widely reported as 6.6% by April 2027, reimbursement of some mandatory training costs, and up to 4,500 additional specialty training posts. 10 The British Medical Association confirmed that 52.9% voted in favour and 47.1% voted against, with 32,932 votes cast and a turnout of 57.3%.

How Do I Get My GP Take Home Pay in Scotland vs England?

Enter your gross salary in the calculator above, select your nation (England or Scotland), and the calculator applies the correct income tax rates. Scottish GPs pay the Scottish rate schedule (Starter 19%, Basic 20%, Intermediate 21%, Higher 42%, Advanced 45%, Top 48%) rather than the UK schedule (20%/40%/45%). NHS Pension contribution tiers for Scotland are set by the SPPA and differ slightly from England/Wales. The difference in take-home between Scotland and England at £78,699 gross is approximately £800–£1,200 per year less for a Scottish GP, depending on exact taxable income.

Can GP Take Home Pay Be Improved Without Earning More Gross Salary?

Yes. There are four PAYE-based ways to increase take-home without negotiating a higher gross:

1. AVC contributions — reduce adjusted net income, saving tax at marginal rate; especially valuable at incomes over £100,000 where the 60% effective rate applies
2. Salary sacrifice schemes — Cycle to Work, lease car, childcare vouchers (legacy scheme) reduce gross pay before tax and NI
3. Marriage Allowance — if your partner earns below the personal allowance, transfer £1,260 of allowance to reduce your tax bill by up to £252/year
4. Professional subscription tax relief — GMC registration, BMA membership, RCGP fees, and indemnity costs are fully deductible against employment income via P87 or Self Assessment

What Deductions Appear on an NHS GP Payslip?

A standard salaried GP payslip under ESR (Electronic Staff Record) will show:

Credits:

• Basic Pay
• HCAS / London Weighting (if applicable)
• Any additional session payments

Debits:

• NHS Pension Employee Contribution (shown separately from employer contribution)
• Income Tax (PAYE)
• National Insurance (NI)
• Student Loan Repayment (if applicable)
• Any salary sacrifice deductions (cycle, lease car)
• AVCs (if elected)

The employer's pension contribution of 23.7% does not appear as a deduction from your pay — it is an additional cost to the practice above your gross salary.

How Does NHS Pension Affect My GP Take Home Pay?

NHS Pension contributions are deducted from gross pay before income tax is calculated. Contributions are deducted from gross pay before income tax (a "net pay arrangement"), so you get automatic tax relief at your marginal rate. A 20% taxpayer paying 8.3% sees a net cost of about 6.6%; a 40% taxpayer paying 12.5% sees a net cost of about 7.5%.

For a salaried GP at £90,000 in the 40% income tax band, the 12.5% pension contribution of £11,250/year has an after-tax-relief net cost of approximately £6,750/year — because £4,500 (40% of £11,250) is saved in income tax. The GP builds a defined benefit pension accruing £1,667/year of retirement income for that £6,750 net cost — a benefit that would cost far more in the open market.

What Professional Costs Can a GP Claim Tax Relief On?

Salaried GPs can claim relief on all of the following employment expenses, reducing their income tax bill:

Relief is claimed via form P87 (up to £2,500 total expenses) or Self Assessment (above £2,500). Unrecovered business mileage (at HMRC approved rates) and professional journals are also claimable.

What Is the FY1 Salary in Scotland vs England?

In England, FY1 basic salary is £40,190 (2026/27). 4The 2026 pay award adds 3.5% to basic salary across England, with 3.75% for resident doctors in Scotland. Scotland retains a different progression structure for resident doctors and a higher income tax rate above £43,662. A Scottish FY1 doctor's take-home pay is different from an English FY1 due to the different tax bands — use the calculator above and select Scotland to model this accurately.

How Much Does a Doctor Earn per Hour in the UK?

GP contracted hours differ from resident doctors because GPs work 9 sessions × 4 hours = 36 hours/week versus the resident doctor contract's 40-hour baseline.

What Is the NHS Pay Rise for Gps in 2026/27?

5 This year's 3.5% recommendation applies to salaried GP pay in 2026/27 compared to 2025/26. 6 The Government has accepted the Doctors' and Dentists' Review Body (DDRB) recommendations for the uplift in GP pay for the year 2026/27. For contractor GPs (GP partners), 5 the DDRB has recommended a 3.5% uplift for contractor GPs as well as salaried GPs. This is inclusive of the 2.5% public sector pay assumption already included within the initial contract agreement, meaning the DDRB recommendation will result in a further aggregate 1% uplift to the pay elements of Global Sum.

What Is the NHS Take Home Pay for a Doctor vs a Nurse?

Doctors and nurses are on entirely separate pay frameworks. Nurses are employed under Agenda for Change (AfC) pay bands — Band 5 to Band 9 for qualified nurses and advanced practitioners. A Band 5 nurse in 2026/27 earns £29,970–£36,483 basic, with a monthly take-home of approximately £1,870–£2,250 net. A salaried GP starts at £78,699 — more than double the Band 5 nurse maximum. The pay gap reflects the extended training pathway (5-year medical degree + FY1/FY2 + 3-year GP training = minimum 10 years post-18 education before qualification).

From Foundation Year to GP: The Career Pay Progression Timeline

Understanding how pay scales connect through the entire career pipeline helps GPs and trainees benchmark their current salary against each career milestone.

This is the minimum timeline. Many GPs take time out of programme (OOP), work LTFT, or complete additional fellowships and portfolio roles — all of which affect pay and progression.