For GP Practices: Mean earnings for all GPs
From1 April 2015, it has been a contractual requirement for practices to publish on their website the mean earning relating to the previous financial year for all their GPs and this needs to be completed by the end of the current financial year (ie 31 March 201X).
All earning reported should be before tax, National Insurance and employee pension contribution.
For GP partners, the figures should be net of any practice expenses incurred.
The BMA guidance has details of what income and expenditure to include and exclude when calculating the earnings for partners.
The rules around this are fairly detailed and partners may need their accountants to undertake the necessary calculations.
To find out more CLICK HERE.