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

Understanding the Doctor Salary UK: Gross vs Net and Common Deductions

If you're looking at a doctor salary UK, the headline gross figure can look impressive, but what you actually take home after deductions is what matters for your budget. NHS doctors in England are paid on national scales that vary by grade and experience, and several mandatory deductions – Income Tax, National Insurance, and the NHS Pension – plus optional ones like student loans, can significantly reduce net pay.

This article breaks down the 2026/27 pay scales for NHS doctors in England, explains how each deduction works, and gives you realistic take-home figures. For a personalised calculation, try our take-home calculator or browse our salary data for other professions.

Gross Salary: The Starting Point

NHS doctor salaries are set by the Department of Health and Social Care following the DDRB (Doctors' and Dentists' Remuneration Body) recommendations. For 2026/27, basic pay for resident doctors (formerly junior doctors) rose between 3.5% and 7.14%, with a new nodal point structure. Consultants and salaried GPs received a 3.5% uplift.

Here are the key gross annual salaries for England (2026/27):

• Foundation Year 1 (FY1): £40,190 to £41,226
• Foundation Year 2 (FY2): £45,994 to £47,610
• Registrar (ST6–ST8): £76,582 to £77,348
• Specialty Doctor (0–2 years): £63,696
• Specialist Grade (0–2 years): £104,401
• Salaried GP (range floor): £78,699
• Consultant (entry, threshold 1): £113,565
• Consultant (top, 14+ years): £150,569

These are basic salaries for a standard 40-hour week. Most resident doctors also earn 15–40% extra from enhancements for nights, weekends, and on-call work, which pushes gross pay higher. The ONS Annual Survey of Hours and Earnings (ASHE) 2024 gives a median full-time gross salary for consultant doctors (SOC 2211) of approximately £109,300, reflecting that many consultants are mid-career.

From Gross to Net: The Deductions

Your take-home pay is what remains after the following deductions:

1. Income Tax

Income Tax is deducted via PAYE using your tax code. For 2026/27, the standard Personal Allowance is £12,570 (rest of UK). Above that:

• Basic rate (20%): £12,571 to £50,270
• Higher rate (40%): £50,271 to £125,140
• Additional rate (45%): over £125,140

Doctors earning above £100,000 lose part of their Personal Allowance (tapered by £1 for every £2 over £100,000), effectively increasing the marginal tax rate. Scotland uses different bands (starter, basic, intermediate, higher, top), so Scottish doctors have a different tax calculation.

2. National Insurance (Class 1)

Employee NI is charged at:

• 8% on earnings between £12,570 and £50,270 per year
• 2% on earnings above £50,270

NI is calculated on gross pay before pension contributions (unlike Income Tax, which is after pension deduction).

3. NHS Pension Scheme Contributions

Almost all NHS doctors are members of the NHS Pension Scheme. Contributions are tiered based on pensionable pay:

Pensionable pay up to	Contribution rate
£13,259	5.2%
£28,854	6.5%
£35,155	8.3%
£52,778	9.8%
£67,668	10.7%
Above £67,668	12.5%

This is a net pay arrangement: contributions are deducted before Income Tax, giving tax relief at your marginal rate. However, NI is still charged on the full gross salary. For example, an FY1 on £41,226 pays 9.8% pension (£4,040), but the net reduction in take-home is less than that because of the tax saving.

4. Student Loan Repayments

Many doctors have student loans. Repayment rates for 2026/27:

• Undergraduate plans (1, 2, 4, 5): 9% of earnings above the relevant threshold (e.g., Plan 2 threshold £27,295; Plan 5 threshold £25,000)
• Postgraduate loan: 6% of earnings above £21,000

If you have both an undergraduate and postgraduate loan, both deductions apply simultaneously. This can take a noticeable chunk out of your take-home, especially for junior doctors.

Take-Home Pay Examples (England, Basic Pay Only)

The following monthly take-home figures are after Income Tax, NI, and NHS pension, but exclude student loans and any extra pay for antisocial hours. They are based on rest-of-UK tax bands and the standard Personal Allowance.

Grade	Gross Salary	Monthly Take-Home
FY1	£41,226	£2,498
FY2	£47,610	£2,839
Registrar ST6	£76,582	£4,103
Consultant (entry)	£113,565	£5,659
Consultant (top)	£150,569	£6,770
Salaried GP (min)	£78,699	£4,192

These figures come from reputable UK pay resources that calculate net pay using official HMRC rates and NHS pension tiers. Remember, actual take-home will be higher if you receive enhancements, or lower if you have student loan deductions or a different tax code.

Important Caveats

• Extra pay: Most resident doctors earn significantly more than basic pay due to antisocial hours. A heavy rota can add 15–40% to gross, which also increases tax and NI.
• Location: Scotland, Wales and Northern Ireland have their own pay scales and, in Scotland, different Income Tax bands. Always check the relevant nation's circular.
• Pension opt-out: You can choose to opt out of the NHS Pension, but this is generally not recommended due to the valuable benefits. If you do, your take-home will increase by the contribution amount (minus tax).
• Salary sacrifice: Schemes like cycle-to-work, electric car leasing, or additional pension contributions (AVCs) reduce gross pay for tax and NI purposes, lowering take-home but providing non-cash benefits.
• Union subscriptions: Membership of bodies like the BMA or HCSA is tax-deductible if the organisation is on HMRC's list of approved professional bodies.

For a full picture of your personal situation, use our salary articles for guidance, or check the about page for methodology.

Summary

A doctor salary UK in 2026/27 ranges from around £40,000 for a first-year foundation doctor to over £150,000 for a senior consultant. After mandatory deductions – Income Tax, National Insurance, and NHS pension – monthly take-home typically falls between £2,500 and £7,600. Student loans and extra pay for unsocial hours can change that significantly. Always look at your own tax code and deductions to get an accurate net figure.