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GP Net Earnings

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

 
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