Doctors Salary 2026/27: Gross Pay, Take-Home and Common Deductions Explained

Understanding Doctors Salary in the UK: Gross vs Net and Common Deductions

When looking at a doctors salary in the UK, the headline gross figure can be misleading. What actually lands in your bank account each month depends on income tax, National Insurance, NHS pension contributions, and possibly student loan repayments. This article breaks down the 2026/27 pay scales for hospital doctors, GPs and specialty doctors, and explains how deductions affect take-home pay.

Gross Salary: The Basic Pay Scales

From 1 April 2026, NHS Employers circular (M&D) 1/2026 confirms a 3.5% uplift to basic pay for medical and dental staff in England. The main grades and their gross annual salaries are:

• Foundation Year 1 (FY1): £41,226
• Foundation Year 2 (FY2): £47,610
• Specialty Registrar (ST1–ST2): £55,355
• Specialty Registrar (ST6–ST8): £76,582 to £77,348
• Specialty doctor (0–2 years): £63,696
• Specialty doctor (12–17 years): £102,689
• Consultant (threshold 1, 0–2 years): £113,565
• Consultant (threshold 4, 14+ years): £150,569
• Salaried GP (range minimum): £78,699
• Salaried GP (range maximum): £118,759

These are basic full-time salaries for England. Scotland, Wales and Northern Ireland negotiate separately and may have different figures. For context, the UK median full-time gross annual pay is around £39,039, so even an FY1 earns slightly above the median, while consultants earn well above it.

From Gross to Net: The Deductions

Take-home pay is what remains after several compulsory deductions. The main ones are:

Income Tax

For 2026/27, the personal allowance is £12,570 (frozen). Income is taxed at 20% (basic rate), 40% (higher rate) and 45% (additional rate). A consultant on £113,565 will pay 40% on most of their income above £50,270. Scotland uses different bands (19% to 48%), so Scottish doctors have a different net calculation.

National Insurance

Employee NI is charged at 8% on earnings between £12,570 and £50,270, and 2% above that. Unlike the NHS pension, NI is calculated on gross pay before pension deduction.

NHS Pension

Doctors in the NHS Pension Scheme contribute a percentage of pensionable pay, banded by earnings:

• Up to £52,778: 9.8%
• £52,779 to £67,668: 10.7%
• Above £67,668: 12.5%

The pension is a net pay arrangement: contributions reduce taxable income, so you get full Income Tax relief at your marginal rate. However, NI is still charged on the full gross amount. This means the net reduction in take-home is slightly less than the contribution percentage.

Student Loan

If you have a Plan 2 or Plan 5 student loan, repayments are 9% of income above the threshold (£27,295 for Plan 2, £25,000 for Plan 5 in 2026/27). This can reduce take-home further, especially for higher earners.

Take-Home Pay Examples (Basic Only)

Using standard tax code 1257L, rest-of-UK tax and NI, and the appropriate NHS pension band, estimated annual take-home pay on basic salary is:

Grade	Gross	Pension	Take-home	Monthly
FY1	£41,226	9.8%	~£29,970	~£2,498
FY2	£47,610	9.8%	~£34,066	~£2,839
ST1/CT1	£55,355	10.7%	~£38,942	~£3,245
ST6	£76,582	12.5%	~£49,231	~£4,103
Consultant (entry)	£113,565	12.5%	~£67,908	~£5,659
Consultant (top)	£150,569	12.5%	~£81,236	~£6,770
Salaried GP (min)	£78,699	12.5%	~£50,300	~£4,192
Salaried GP (max)	£118,759	12.5%	~£69,748	~£5,812

These figures exclude enhancements, London weighting, clinical excellence awards, and private practice. Most resident doctors earn 15–40% more from antisocial hours supplements, so real take-home is often higher.

What About Enhancements?

Basic pay is only part of the picture. Under the 2016 resident doctor contract in England, enhancements include:

• Time-and-a-third for evenings
• Time-and-a-half for Saturdays and night shifts
• Double time for Sundays and public holidays
• On-call availability allowances

A busy FY1 or registrar can boost gross pay significantly. The Medscape UK Doctors Pay Report 2026 found a mean total earnings of £114,397 across all grades, but this includes private practice and bonuses.

Using Our Tools

To calculate your own take-home pay, try our take-home calculator which handles tax, NI, pension and student loan. For more detailed salary data across professions, see our salary data page. You can also browse salary articles for comparisons.

Key Takeaways

• A doctors salary varies hugely by grade, from £41,226 for FY1 to £150,569 for senior consultants.
• Take-home is reduced by income tax, NI, NHS pension (9.8%–12.5%) and possibly student loan.
• Enhancements for antisocial hours can add 15–40% to gross pay for resident doctors.
• Scottish doctors face different income tax bands, affecting net pay.
• Always check your payslip and use official GOV.UK guidance for accurate deductions.

Frequently Asked Questions

What is the take-home pay for a consultant on the entry threshold in 2026/27?

A consultant at threshold 1 (0–2 years) earns a basic salary of £113,565. After income tax, National Insurance and a 12.5% NHS pension contribution, the estimated annual take-home is about £67,908, which works out to roughly £5,659 per month. This excludes any enhancements for extra hours, on-call or private practice.

How much does an FY1 doctor take home after deductions?

A Foundation Year 1 doctor on basic pay of £41,226 (2026/27) takes home approximately £29,970 per year after income tax, National Insurance and a 9.8% NHS pension contribution. That is about £2,498 per month. Most FY1 doctors also earn additional pay for nights and weekends, which would increase gross and net pay.

Do Scottish doctors have different take-home pay due to income tax?

Yes. Scottish income tax uses different bands and rates (19% to 48% in 2025/26, subject to change for 2026/27). A doctor working in Scotland will have a different net pay compared to England, Wales or Northern Ireland, even on the same basic salary. The NHS pension and NI rules are similar, but the tax calculation differs. Use a Scottish-specific calculator for accurate figures.