General Practitioners: Employers' Contributions

(asked on 28th October 2025) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate she has made of the number of General Practice partners who do not pay employers’ National Insurance contributions due to the partnership funding model.


Answered by
Dan Tomlinson Portrait
Dan Tomlinson
Exchequer Secretary (HM Treasury)
This question was answered on 3rd November 2025

Partners are treated as self-employed for tax purposes and therefore no Employer National Insurance Contributions (NICs) are due on their income.

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