1. Purpose of this guidance

1.1 Pay transparency in general practice was introduced into the GP Contract Regulations in October 2021. The Department of Health and Social Care (DHSC) subsequently confirmed that the implementation of general practice pay transparency was to be delayed. 

1.2 On 1 October 2022, amendments to the NHS (General Medical Services Contracts) Regulations 2015 (the ‘GMS Regulations’) and the NHS (Personal Medical Services Agreements) Regulations 2015 (the ‘PMS Regulations’) came into effect to require certain other individuals, namely ‘job holders’, to self-declare their NHS earnings if these are above the earnings threshold for the relevant financial year. These changes are also reflected in an amendment to The Alternative Provider Medical Services (APMS) Directions 2022. GMS, PMS and APMS contracts have been varied to incorporate these amendments.

1.3 This guidance sets out which individuals are required to make a pay transparency self-declaration and outlines the definition of NHS earnings for the purpose of general practice pay transparency. It also explains the process of making the self-declaration and how the data collected will be used. .

2. The threshold of NHS earnings

2.1 The thresholds of NHS earnings above which a self-declaration must be made are set out below for the financial years 2021-22 to 2023-24.

3. Individuals required to self-declare their NHS earnings

3.1 In addition to individuals who hold the GP contract as partners (including partners who are not GPs) and contractors who are individual medical practitioners (see paragraphs 3.3 to 3.6), the following individuals will be required to make a self-declaration for each financial year in which their NHS earnings exceed the threshold for the relevant financial year, once the self-declaration obligation is included in their contracts:

• partners of clinical sub-contractors and sub-contractors who are an individual (including partners of any onward clinical sub-contractors and any onward clinical sub-contractor who is an individual) – see paragraphs 3.8 to 3.9.
• individuals who work for (are engaged by) either a contractor (regardless of whether the contractor is an individual medical practitioner, a partnership or a limited company) or clinical sub-contractor (including any onward clinical sub-contractors) under either (see paragraphs 3.11 to 3.14):
  • a contract of employment
  • a contract for services
  • or as a company officer (directors and any company secretary).
• Individuals engaged by a third party to provide clinical services (for example a locum engaged via an employment agency) – see paragraphs 3.15 and 3.16.

3.2 This section also sets out how the contractual requirements to a make self-declaration are cascaded down through the contracts.

GP contractor partners and contractors who are individual medical practitioners

GP contractors making a self-declaration

3.3 The GP contract requires a contractor who is an individual medical practitioner or each member of a contractor who is a partnership holding a GMS contract, to make a self-declaration for each financial year in which their NHS earnings exceed the threshold for the relevant financial year they are a contractor.

3.4 Where contractors hold a PMS agreement, all named parties to the agreement are subject to the self-declaration obligation if they exceed the threshold for that year for each financial year they are a contractor.

3.5 The contract also requires a contractor who is an individual, or each member of a contractor who is a partnership holding an APMS contract, to make a self-declaration if they exceed the threshold for that year for each financial year they are a contractor.

3.6 The self-declaration obligation applies to current GP contractors and compliance is not required prior to becoming, or ceasing to be, a GP contractor.

GP contractors passing on the pay transparency self-declaration requirement

3.7 GP contractors are required to pass on (or in some circumstances to use reasonable endeavours to pass on) the pay transparency obligation to the individuals listed in paragraphs 3.7.1 to 3.7.7 below. Although GP contractors are required to pass on (or use reasonable endeavours to pass on) the pay transparency obligation to the individuals listed in paragraphs 3.7.1 to 3.7.7, they are not expected to monitor whether individuals comply with the self-declaration obligation once they have passed it on.

3.7.1 Individuals who work for (are engaged by) the contractor under either a contract of employment, a contract for services or as a company officer (if the contractor is a company) – see paragraphs 3.11 and 3.14 below.

3.7.2 An individual engaged by the GP contractor via a third party to provide clinical services (for example locums engaged via an agency) – see paragraphs 3.15 and 3.16. The obligation is passed on to the third party to require any jobholders they engage (that relates to provisions of clinical services under a GP contract) to comply with the self-declaration obligation. The self-declaration obligation applies to the individual once it has been included in their contract of engagement with the third party.

3.7.3 Clinical sub-contractor partners and sub-contractors who are an individual[1] – GP contractors must include the requirement to make a pay transparency self-declaration in any new sub-contracts with clinical sub-contractors, so that clinical sub-contractor partners and sub-contractors who are an individual, are required to self-declare their NHS earnings if above the threshold for the relevant year (see paragraphs 3.8 to 3.9). GP contractors must also include a clause in the clinical sub-contract which requires that the clinical sub-contractor passes on the self-declaration obligation to any onward clinical sub-contractor partners and any onward clinical sub-contractor who is an individual (see paragraphs 3.10.3 to 3.10.5) via clauses in any new clinical subcontracts and that the clinical sub-contractor uses reasonable endeavours to amend existing onward sub-contracts to include the self-declaration obligation.

3.7.4 GP contractors are required to use reasonable endeavours to ensure that any existing relevant clinical sub-contracts (which were in place before the GP contractors’ contract was varied) are amended so that the pay transparency self-declaration obligation is passed to clinical sub-contractor partners and sub-contractors who are an individual. The requirement on GP contractors also includes using reasonable endeavours to include a clause in the existing clinical sub-contract which requires that the clinical sub-contractor passes on the self-declaration obligation to any onward clinical sub-contractor partners and any onward clinical sub-contractor who is an individual, via clauses in any new clinical subcontracts and that the clinical sub-contractor uses reasonable endeavours to amend existing onward sub-contracts to include the self-declaration obligation.

3.7.5 Individuals who work for (are engaged by) the clinical sub-contractor and any onward clinical sub-contractor. New clinical sub-contracts between the GP contractor and clinical sub-contractor must include (and the GP contractor must make reasonable endeavours to amend existing clinical sub-contracts to include) the requirement for the clinical sub-contractor to pass on the self-declaration requirement to individuals engaged by the sub-contractor – see paragraphs 3.11 and 3.14. GP contractors must also include clauses in clinical sub-contracts which require clinical sub-contractors to pass on the self-declaration obligation to individuals who work for (are engaged by) onward clinical sub-contractors in any new onward clinical sub-contracts and also use reasonable endeavours to amend existing onward clinical sub-contracts.

3.7.6 An individual engaged by the clinical sub-contractor, or onward clinical sub-contractor, via a third party to provide clinical services. New clinical sub-contracts between the GP contractor and clinical sub-contractor must also require (and the GP contractor must make reasonable endeavours to amend existing clinical sub-contracts to require) that clinical sub-contractors use reasonable endeavours to pass on the pay transparency obligation to individuals they engage via a third party (only reasonable endeavours apply, irrespective of whether the contract with the third party is future or existing) – see paragraphs 3.15 and 3.16.

3.7.7 GP contractors must also include clauses in new clinical sub-contracts (and make reasonable endeavours to amend existing clinical sub-contracts) which require clinical sub-contractors to pass on the self-declaration obligation to individuals engaged by any onward clinical sub-contractors via a third party. Clinical sub-contractors must then include the self-declaration obligation in any new onward clinical sub-contracts and also use reasonable endeavours to amend existing onward clinical sub-contracts (see paragraphs 3.15 and 3.16).

Clinical sub-contractor partners

Clinical sub-contractors making a self-declaration

3.8 The requirement to self-declare NHS earnings is passed down from the GP contractor to the clinical sub-contractor via the clinical sub-contract (see paragraphs 3.7.3 and 3.7.4). Once this has happened, a sub-contractor who is an individual, or each member of a sub-contractor who is a partnership, will be required to make a self-declaration if they exceed the threshold for that year for each financial year they are a sub-contractor.

3.9 Clinical sub-contractors are not required to comply with the pay transparency self-declaration requirement for any relevant financial year which either ends before they enter into the clinical sub-contract (with the GP contractor) or begins after the clinical sub-contract (with the GP contractor) has terminated.

Clinical sub-contractors passing on the pay transparency self-declaration requirement

3.10 Clinical sub-contractors are also required (once included in their clinical sub-contract with the GP contractor) to pass on the pay transparency obligation to the following individuals:

3.10.1 Individuals who work for (are engaged by) the sub-contractor under either a contract of employment, a contract for services or as a company officer (if the sub-contractor is a company) – see paragraphs 3.11 and 3.14.

3.10.2 An individual engaged by the clinical sub-contractor via a third party (whenever enter into) to provide clinical services (for example locums engaged via an agency) – see paragraphs 3.15 and 3.16.

3.10.3 Any onward clinical sub-contractor partners and any onward clinical sub-contractor who is an individual – where the clinical sub-contractor enters into a new sub-contract (an onward sub-contract) of any of the clinical services it has agreed with the GP contractor to provide under the sub-contract^[2], the onward sub-contract must require the onward sub-contractor (an individual or each member of a sub-contractor who is a partnership) to make a self-declaration if their individual NHS earnings exceed the relevant threshold for that financial year.

3.10.4 Clinical sub-contractors are also required to use reasonable endeavours to ensure that any existing relevant onward clinical sub-contracts (that are already entered into as at the date the sub-contractors contract has been amended to include the pay transparency provisions) are amended. The amendment is to include the obligation for the partners of the onward clinical sub-contractor and any onward clinical sub-contractor who is an individual to make a self-declaration if their individual NHS earnings exceed the relevant threshold for that financial year.

3.10.5 Onward clinical sub-contractors are not required to comply with the pay transparency self-declaration requirement for any relevant financial year which either ends before they enter into the onward sub-contract (with the clinical sub-contractor) or begins after the onward sub-contract (with the clinical sub-contractor) has terminated.

3.10.6 Individuals who work for (are engaged by) the onward sub-contractor. Any new onward clinical sub-contracts must include the requirement that the onward sub-contractor passes on the self-declaration obligation on to individuals engaged by them (see paragraphs 3.11 and 3.14).  Clinical sub-contractors must also use reasonable endeavours to amend existing onward clinical sub-contracts (i.e. already entered into as at the date the sub-contractors contract has been amended to include the pay transparency provisions) to require that the onward sub-contractor includes the self-declaration obligation in the contracts of individuals engaged by them.

3.10.7 An individual engaged by the onward clinical sub-contractor via a third party to provide clinical services. New onward clinical sub-contracts should also include a requirement for the onward clinical sub-contractor to use reasonable endeavours to pass on the pay transparency obligation to individuals they engage via a third party (see paragraphs 3.15 and 3.16). Sub-contractors should use reasonable endeavours to amend existing onward sub-contracts (i.e. already entered into as at the date the sub-contractors’ contract has been amended to include the pay transparency provisions) so the self-declaration obligation is included.

3.10.8 The onward sub-contractor is only required to use reasonable endeavours to include the new term in a contract with a third party, irrespective of whether the contract with the third party is future or existing.

Individuals who work for (are engaged by) a contractor or a subcontractor – either under a contract of employment, a contract for services or as a company officer 

3.11 Once it has been included in their contract of engagement with either the GP contractor (GMS, PMS or APMS – including contractors which are limited companies), the clinical sub-contractor or the onward clinical sub-contractor, an individual who is engaged (either under a contract of employment or a contract for services), will be required to self-declare their NHS earnings if these are above the threshold for the relevant financial year.

3.12 GP contractors, clinical sub-contractors or any onward clinical sub-contractors (once the obligation to cascade the requirement has been included in their contracts) must include the self-declaration requirement in any new contracts of engagement with individuals. GP contractors, clinical sub-contractors or any onward clinical sub-contractors must also use reasonable endeavours to vary existing contracts of engagement (which were in place before their own contracts were varied) held with individuals to include the self-declaration obligation.

3.13 Once included in the contract of engagement they hold with either the GP contractor, clinical sub-contractor or onward clinical sub-contractor, company officers (if the GP contractor, clinical sub-contractor or any onward clinical sub-contractor is a company) will also be required to self-declare their NHS earnings if they are above the threshold for the relevant financial year. Company officers are the directors of the company and any company secretary.    

3.14 Individuals captured by the provisions in paragraphs 3.11 and 3.13 are not required to comply with the pay transparency self-declaration requirement for any relevant financial year which either ends before the individual enters into a contract of engagement or begins after the contract of engagement has terminated.

An individual engaged via a third party to provide clinical services (for example locums engaged via an agency)

3.15 Once it has been included in their contract of engagement with the third party, an individual who is engaged via a third party to provide clinical services (for example locums engaged via an agency) by either a GP contractor, a clinical sub-contractor or any onward clinical sub-contractor will be required to self-declare their NHS earnings if these are above the threshold for the relevant financial year.  

3.16 GP contractors, clinical sub-contractors and any onward clinical sub-contractors are required to use reasonable endeavours to include in a third party contract (that relates to provisions of clinical services under a GP contract – whenever it was entered into), a term requiring the third party to include the requirement to self-declare NHS earnings (if above the threshold for the relevant financial year) in any contracts of engagement it enters into with individuals to provide clinical services to the GP contractor.

4. The information to be declared

4.1 Individuals who are in scope are required to confirm their name and job title and to declare the following information:

• their NHS earnings for the relevant financial year (see definition of earnings section)
• the organisation(s) from which the NHS earnings were drawn.

4.2 Individuals may have drawn NHS earnings from more than one GP contract or clinical sub-contract and are required to list all the organisations from which they have drawn NHS earnings from for the relevant financial year.

5. The definition of NHS earnings for the purposes of general practice pay transparency

5.1 In order to help reduce the burden for individuals who are required to make the pay transparency self-declaration, the definition of NHS earnings for the purposes of general practice pay transparency is based on the definition of practitioner income in Schedule 10 to The National Health Service Pension Scheme Regulations 2015. Individuals should refer to the full definition of practitioner income described in Schedule 10 in conjunction with this guidance. For the following groups of individuals who are required to make the self-declarations (see section 3), the definition of NHS earnings which will apply are described below.

Individuals who are active members of the NHS Pension Scheme and either a medical practitioner or non-GP provider

5.2 For individuals who are active members of the NHS Pension Scheme and who are either a medical practitioner (other than locum practitioner) or non GP provider, the definition of NHS earnings is income (including any form of remuneration and any salary, wages, fees, director’s remuneration or dividends) which is practitioner income as determined under Schedule 10 to the NHS Pension Scheme Regulations (minus paragraph 3 which relates to dental practitioner income) minus an amount on account of practice expenses (as further set out / defined in the NHS Pension Scheme Regulations).

5.3 The exclusion in Schedule 10 of salaried income from other NHS bodies or providers is ignored for these purposes and must be included in the self-declaration. Individuals will therefore be required to aggregate income from any NHS salaried position which they hold into their calculation of NHS earnings.

5.4 For the purpose of general practice pay transparency, all NHS earnings as defined by Schedule 10 count towards the calculation (for example the HMRC pensionable earnings cap would not apply). General practice pay transparency uses the definition of practitioner income in Schedule 10 to the NHS Pension Scheme Regulations but this does not mean only pensionable income should be declared.

Locum practitioners who are members of the NHS Pension Scheme and are directly engaged by the contractor under a contract for services

5.5 The definition of NHS earnings for a locum practitioner who is a member of the NHS Pension Scheme and is directly engaged by the contractor under a contract for services is:

• as determined under paragraph 7 of Schedule 10 to the NHS Pension Scheme Regulations 2015 in respect of the financial year in question, and
• any other earnings (including any form of remuneration and salary, wages, fees, director’s remuneration or dividends) which would be treated as practitioner income under Schedule 10 to the NHS Pension Scheme Regulations (minus paragraph 3 which relates to dental practitioner income and omitting the locum income already included).
• the exclusion in Schedule 10 of salaried income from other NHS bodies or providers is also ignored for these purposes and must be included in the self-declaration. Individuals will therefore be required to aggregate income from any NHS salaried position which they hold into their calculation of NHS earnings.

Individuals who work for (are engaged by) a contractor or sub-contractor under either:

• a contract of employment
• a contract for services
• or as a company officer

and individuals engaged by a third party to provide clinical services

5.6 For this group of individuals (if they are not covered by either of the definitions above – paragraphs 5.2-5.4 or paragraph 5.5) the definition of NHS earnings includes:

• any remuneration salary, wages, fees, director’s remuneration or dividends received in the relevant year under one or more contracts of engagement (under which the individual provides primary medical services).
• any other income which would be treated as practitioner income under Schedule 10 to the NHS Pension Scheme Regulations (minus paragraph 3 which relates to dental practitioner income).  This definition of practitioner income applies as if these individuals were active members of the NHS Pension Scheme and a medical practitioner or non-GP provider.
• the exclusion in Schedule 10 of salaried income from other NHS bodies or providers is also ignored for these purposes and must be included in the self-declaration. Individuals will therefore be required to aggregate income from any NHS salaried position which they hold into their calculation of NHS earnings.

Any other individual who is required to make the pay transparency self-declaration

5.7 The definition of NHS earnings for these individuals is income (including any form of remuneration and any salary, wages, fees, director’s remuneration or dividends) received in the financial year in question from any organisation which would have been treated as practitioner income under Schedule 10 to the NHS Pension Scheme Regulations (minus paragraph 3 which relate to dental practitioner income).

5.8 This definition of practitioner income applies as if these individuals were active members of the NHS Pension Scheme and a medical practitioner or non-GP provider. The exclusion in Schedule 10 of salaried income from other NHS bodies or providers is ignored for these purposes and must be included in the self-declaration. Individuals will therefore be required to aggregate income from any NHS salaried position which they hold into their calculation of NHS earnings.

5.9 This definition of NHS earnings applies to an individual, including a locum practitioner, who is engaged under a contract for services by the contractor to deputise or temporarily assist in the provision of services but is not an active member of the NHS Pension Scheme.

6. When the pay transparency self-declaration must be made

6.1 Self-declarations will need to be made by the 30 April in the financial year beginning immediately after the end of the next financial year. For example, the pay transparency self-declaration for NHS earnings in the financial year 2022/23 (ending 31 March 2023) will need to be made by 30 April 2024. 

7. How individuals make the pay transparency self-declaration

7.1 The general practice pay transparency self-declaration will be made by individuals on the Forms Platform via the Strategic Data Collection Service (SDCS). Individuals with NHS earnings above the threshold for the relevant year will first need to register with the SDCS and then create an account to make their self-declaration on the Forms Platform.

Getting started

7.2 The Data Collections Service will be responsible for registering users and granting access to the general practice pay transparency data collection. Logging in and accessing the online declaration form will be done via the SDCS.

7.3 Individuals who self-declared their 2021/22 NHS earnings will be able to use their existing login. Individuals who are contractually required to self-declare their NHS earnings for the first time will need to contact generalpractice.datacollections@nhs.net with the following information to request a log in account:

• name of the collection the individual requires access to i.e. the General Practice Pay Transparency data collection.
• full name.
• the email address to register the account to. Please note that this must be a personal, professional email address (for example jane.example@nhs.net / paul.example@organisation.gov.uk). Generic, team, shared or personal private email addresses (for example example@hotmail.com) are not accepted.
• the Organisational Data Service (ODS) code – also known as an organisational code – of the organisation from which the individual drew the greatest proportion of NHS earnings for the relevant year in which they exceeded the threshold. If NHS earnings are equally split between organisations, then individuals are able to choose which organisation to register on the SDCS with.
  • ODS codes can be found at the ODS Portal. Individuals who are unable to find a code for the organisation from which they drew the greatest proportion of their NHS earnings should contact helpdesk@nhs.net to check whether a code exists.
  • If a code does not exist then individuals should use the – ‘X26’ code.

7.4 Individuals who have an existing login but who have changed the organisation from which they drew the greatest proportion of NHS earnings since their previous self-declaration, will need to contact generalpractice.datacollections@nhs.net so their new organisation can be added to their account prior to completing the return.  

7.5 Once an account has been created, individuals will receive an automatic email from SDCS confirming the collection they have been registered for. The email will also include a link to SDCS.

Registering your Single Sign on (SSO) Account

7.6 To access SDCS and make the general practice pay transparency self-declaration via the Forms Platform, individuals must have a valid Single Sign on (SSO) account. Information on how to create an account, log in to the SDCS and reset passwords can be found in the SDCS external user guidance.

Accessing the general practice pay transparency online form and making the self-declaration

7.7 Once an account is created individuals can log in to SDCS system. Individuals will need to select ‘Submissions’ > ‘New’.

7.8 Individuals will need to select ‘General Practice Pay Transparency’ from the dropdown then click ‘Create’. This will take individuals to the ‘Personal details’ page. The name of the organisation added during the registration process (from which the individual drew the greatest proportion of their NHS earnings for the relevant year) will be included on the page. Individuals will be asked to submit the information described in ‘the information to be declared’ section of this guidance.  Individuals who are a GP will be asked to add their name as it appears on the GMC medical register.

7.9 Individuals will then be taken to the ‘Other organisations you have taken NHS earnings from’ page. Individuals should indicate whether they have taken NHS earnings from any other organisations in the relevant financial year other than from the organisation which they added when registering for the SDCS.

7.10 For individuals that answer ‘yes’ – they will have the opportunity to add the other organisations they have taken NHS earnings using organisational ODS codes. Individuals are able to enter multiple organisations at this stage.  If an individual is unable to find an ODS code for a particular organisation, then they should instead enter the code ‘X26.

7.11 Where an individual is engaged by a third party to provide clinical services (for example a locum engaged via an employment agency), they are only required to provide the details of the third party and not each organisation in which they were placed by the third party.

7.12 If an individual has navigated to this page in error and has no additional organisations from which they taken NHS earnings, they should use the ‘skip’ button to check their answers before submitting the self-declaration.

7.13 Once individuals have added the details of the other organisations they have taken NHS earnings from, they must click ‘save and continue’.

7.14 Individuals will then be taken to the ‘Check your answers before sending’ page. Individuals will have the opportunity to make any changes to their self-declaration before submitting.

7.15 Once individuals have made their submission they will be provided with a submission reference and can log out of SDCS.

8. How the information collected via the self-declaration will be used

8.1 Data collected as part of the General Practice pay transparency collection for 2021/22 NHS earnings may be published by NHS England by virtue of s260(1), taking account of s260(2) and s260(3) of the Health and Social Care Act 2012.

[1] For the purposes of the general practice pay transparency, “sub-contractor” means a person to whom any rights or duties under the contract in relation to clinical matters are, or have been, sub-contracted.  This includes an individual who is a locum practitioner and who is engaged under a contract for services by the contractor to deputise or temporarily assist in the provision of services

[2] Where permitted by paragraph 44(9A) of Schedule 3 of The National Health Service (General Medical Services Contracts) Regulations 2015, and by paragraph 43(4A) of Schedule 2 of The National Health Service (Personal Medical Services Agreements) Regulations 2015.  

Publication reference: PR1619