Publishing GP net earnings on your practice website

The rule

Regulation 27 of the GMS Contracts Regulations says a practice must publish on its website each year:

• the mean (average) net earnings of its GPs for the previous financial year, and
• how many GPs that average covers, and how many of them were employed or engaged (salaried or locum) rather than partners.

It must also give the same information on paper to anyone who asks for it.

The deadline

The figure must be published before the end of the financial year after the one it covers. So the earnings for April 2025 to March 2026 must be on your website by 31 March 2027. Most practices publish when their accounts for the year are finished.

Keep the previous years’ figures too, clearly labelled with their year. Patients and journalists sometimes compare, and an old figure with no year on it looks like a mistake.

Who counts, and what’s included

The average includes every GP who worked at the practice for at least six months in the year, full time or part time: partners, salaried GPs and locums. The BMA’s guidance explains the detail:

• Figures are before tax, National Insurance and employee pension contributions.
• Only income from NHS GP services counts, such as the global sum, QOF and national enhanced services. Private work and local enhanced services don’t.
• Practice expenses linked to that income are taken off first.

Your accountant prepares the figure. If the number looks surprising because of how it’s calculated, you can add a short note explaining that it’s an average and can’t be used to compare practices.

Wording you can adapt

All GP practices must publish the average pay of the GPs who provide NHS services to their patients. In 2025/26, the average pay of GPs working at practice name was £amount, before tax and National Insurance. This covers number GPs who worked here for at least six months, of whom number were salaried or locum GPs.

Where to put it

Put it on a page patients can find, such as “Practice information” or “About us”, as text rather than a PDF. When we checked 150 North East practice websites, we couldn’t find GP earnings on 15% of them.