How to calculate the figure

Practices or their accountants have to generate the earnings report. NHS England has acknowledged that it is difficult to simply separate income and outgoings. It recommends that practices should work within the reporting guidelines as much as possible.

Producing the final figures:

Total relevant income / number of GPs = mean total

This should be displayed on the practice website, along with the numbers of GPs.

Who should be included?

The mean GP earnings figure should include income for all contractors, salaried and locum GPs who worked full or part-time in the practice for a total of six months or more within the financial year.

• For contractor GPs, the earnings should include income and expenditure for the area listed below.
• For salaried GPs, this should be the actual salary of staff which relates to the work areas listed below.
• For locum GPs, this should be the actual income of the locum.

What should be included?

All earnings should be pre-tax, National Insurance (NI) and employee pension contributions. For GP contractors, the figures should include practice expenses incurred.

This includes earnings from NHS England, CCGs and local authorities for GP services that relate to the contract or which have been nationally determined.

The lists below set out the only income and expenditure which are required.

Income

• Global sum (and PMS equivalent) - this should include the practice’s global sum income (taking into account any OOH deduction where the practice has opted out) and MPIG correction factor payments, as well as any financial support in respect of the phasing out of MPIG.
• Quality and outcomes framework - including both aspiration and achievement payments.
• Seniority payments.
• Item of service fees for specific vaccination and immunisations services.
• Income from national enhanced services - local enhanced services should not be included.
• PA reimbursement and fees, including reimbursement for PA drugs and PA fees.
• Employee's superannuation.

Expenditure

The items of income above should be minus the following expenditure costs:

• Practice expenses - this includes staff costs, general running costs for the practice and depreciation.
• Personal/business expenses - transport costs for home visits, MDU, GMC and BMA subscriptions, mobile phone costs, capital allowances claimed on vehicles.
• Any other expenses related to items which are included in the calculation.
• With ref to ES & V&I - the costs of delivering these services, which should include the relevant proportion of fixed overheads as well as variable costs.