NHS GP Payroll Service

Managing GP payroll involves overseeing the payment process for General Practitioners (GPs) within a healthcare setting, including the tracking of salaries, bonuses, benefits, and tax deductions. We handle GP payroll in the following way:

1. Understand GP Employment Types

  • Salaried GPs: GPs who are employed by a practice or healthcare organization.

  • Partner GPs: GPs who are co-owners of the practice and may share in profits.

  • Locum GPs: Temporary GPs who are hired to cover absences or shortages.

2. Gather Required Information

  • Collect personal details for each GP, such as:

    • Name and address

    • National Insurance number

    • Bank account details for pay deposits

    • Employment status and contract details

3. Determine Salary Structures

  • Understand the salary scales for the different types of GP roles. For salaried GPs, refer to the NHS pay scales or local agreements; for partners, consider profit-sharing arrangements.

  • Set up remuneration packages that may include:

    • Base salary

    • Performance bonuses

    • Additional payments for out-of-hours work or special roles

4. Calculate Working Hours and Leave

  • Track hours worked, including regular hours and any overtime.

  • Monitor leave entitlements (annual leave, sickness absence, maternity/paternity leave) to accurately compute pay.

5. Handle Deductions and Tax Contributions

  • Ensure correct deductions for:

    • Income tax (Pay As You Earn - PAYE)

    • National Insurance contributions

    • Pension contributions (NHS Pension Scheme or personal pension)

6. Payroll Processing

  • Use a payroll system or software to process GP payroll efficiently. This will typically involve:

    • Inputting GP details and calculations for the payroll period.

    • Validating hours worked and deductions.

    • Generating payslips and payroll reports.

7. Distribute Payslips

  • Prepare and distribute payslips to GPs, ensuring they contain all required information, including gross pay, net pay, deductions, and year-to-date totals.

8. Maintain Records

  • Keep accurate records for each GP’s payments, deductions, and tax contributions, as required by law.

  • Ensure compliance with regulatory and financial auditing standards.

9. Year-End Processing

  • At the end of the tax year, ensure all necessary documents, such as P60 forms, are issued to employees.

  • Prepare and submit the annual accounts to HM Revenue and Customs (HMRC) as needed.

10. Stay Up-to-Date with Regulations

  • Regularly review any changes in payroll legislation, NHS pay updates, and tax regulations to ensure compliance and accuracy in payments.