Written Question·Treasury·UIN 85891

General Practitioners: Employers' Contributions

Tabled: 28 October 2025
Answered: 3 November 2025
Named Day

Question

Dr Luke Evans

ConservativeHinckley and Bosworth

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.

Answer

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