Locum Doctor Tax Calculator
Self-employed locum work means calculating your own tax, NI and student loan repayments. Enter your gross locum income, allowable expenses and any pension contributions to see your estimated 2025/26 net take-home pay.
Ask a medical accountant about your figureLocum Doctor Tax Calculator
Self-employed locum work means calculating your own tax, NI and student loan repayments. Enter your gross locum income, allowable expenses and any pension contributions to see your estimated 2025/26 net take-home pay.
GMC, indemnity, BMA (85% of the subscription), travel, equipment
Personal pension or NHS locum contributions
For self-employed locum doctors. 2025/26 tax year. Includes Class 4 NI. Class 2 NI has not been a required payment since 6 April 2024, so nothing is included for it. Standard tax code assumed.
Calculate your take-home pay as a locum doctor
A calculator gives the shape of the answer. NHS pensions, the annual allowance taper and private-practice incorporation are unforgiving in the detail. Tell us your situation and one of our medical accountants who works with doctors will confirm your exact figure and the sensible next step. Enquiring commits you to nothing.
Get the full Locum doctor tax model and guide
Prefer to read first? The Locum and self-employed doctor take-home guide is free to read, with no email needed.
The Doctor take-home model (Excel) is a spreadsheet you can download and run on your own figures.
How this calculator works
The calculator applies the 2025/26 personal allowance of £12,570 (no taper above £100,000 for self-employed; the taper applies to adjusted net income), the three income tax bands, and Class 4 National Insurance at 6% on profits between £12,570 and £50,270 and 2% above. Class 2 National Insurance stopped being a required payment on 6 April 2024, so nothing is included for it.
Your gross locum income minus allowable expenses and pension contributions gives your net income. Tax, NI and any student loan repayments are calculated on that net figure. Student loan thresholds and rates vary by plan.
Frequently asked questions
What expenses can a locum doctor deduct?
- HMRC allows locum doctors to deduct costs wholly and exclusively incurred for work: GMC registration, medical indemnity (MDU/MPS), BMA membership (relief restricted to 85% of the subscription by its HMRC List 3 entry), CPD and course fees, medical journals and textbooks, motor expenses (business journeys only), professional equipment, and the cost of running a home office if part of your home is used exclusively for administrative work.
Do I pay Class 2 as well as Class 4 NI?
- No. Class 2 has not been a required payment since 6 April 2024. If your profits are at or above the small profits threshold you are treated as having paid it, and you keep your state pension entitlement without paying anything. Below that threshold you can pay Class 2 voluntarily to protect your record, at £3.65 a week for 2026/27. Class 4 is the contribution you actually pay, and it is in this calculator.
What student loan plan am I on?
- Plan 1 if you started university before September 2012 in England or Wales. Plan 2 if you started between September 2012 and July 2023. Plan 4 applies to Scottish students. Postgraduate loans use a separate scheme not included here.
Should I work through a limited company as a locum?
- It depends on your income level, IR35 status across engagements, and NHS pension position. At sustained income above roughly £80,000 to £100,000 from outside-IR35 engagements, a limited company can save materially. Use the Private Practice Incorporation Calculator to model the comparison, or send an enquiry and one of our medical accountants will model it with you.
Free consultation
Need help interpreting your result?
These calculators give a simplified estimate on standard rates. Your actual position depends on your NHS pension record, carry-forward entitlement, IR35 status and income from all sources. Send your position and one of our medical accountants will read the full picture.
- Medical work onlyNHS pension, practice accounts and private practice
- Read by a medical accountantYour enquiry goes to our accountants who work with doctors
- One position, not threePractice, pension and personal return read together
No obligation and no hard sell. If our specialists think your position is already right, they will tell you so.