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General Practitioners: Employers' Contributions

Asked by Dr Luke EvansConservativeTreasuryTabled Answered 3 November 2025UIN 85891

The question

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of introducing employers’ National Insurance contributions for General Practice partners on retention.

Answered by Dan Tomlinson

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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