Written Question·Treasury·UIN 85887
General Practitioners: Employers' Contributions
Tabled: 28 October 2025
Answered: 3 November 2025
Named DayQuestion
Dr Luke Evans
Conservative — Hinckley and Bosworth
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.
Answer
Dan TomlinsonPartners are treated as self-employed for tax purposes and therefore no Employer National Insurance Contributions (NICs) are due on their income.