From April 2015, it is a contractual requirement for GMS practices to publish on their practice websites the mean net earnings of the partners, salaried GPs and any locum who has worked in the practice for over six months

This 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
• all earnings to be reported are pre-tax, National Insurance and employee pension contributions
• for contractors the figures are net of practice expenses incurred

This does not include:

• income and costs related to premises

What practices need to do

Alongside the mean figure, practices will be required to publish the number of full and part-time GPs in the practice. The information must be published on practice websites before the end of the financial year following the financial year to which that information relates. Practices must also make available the information in hard copy on request, recognising that not all patients will be able to access the website.

Practices, or their accountants, will have to generate the report themselves. NHS England has acknowledged that it can be difficult to disaggregate income and expenditure lines precisely and will recommend that practices should work within the reporting guidelines as far as is reasonably practicable.

Earnings for General Dental Practitioners will be published to the same timetable. Detailed Guidance on how net earnings should be calculated can be found in the General Medical Services (GMS) contract.

The Fairlands Practice Declaration for the financial year 2020/21.

All GP practices are required to declare the mean earnings (e.g. average pay) for GPs working to deliver NHS services to patients at each practice.

The average pay for GPs working in The Fairlands Practice in the last financial year was £81,077 before tax and National Insurance. This is for 2 full time GPs and 8 part time GPs who worked in the practice for more than six months.