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.
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.
GMC, indemnity, BMA, travel, equipment
Personal pension or NHS locum contributions
For self-employed locum doctors. 2025/26 tax year. Includes Class 4 NI. Does not include Class 2 NI (~£3.70/week). Standard tax code assumed.
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 NI (approximately £3.70/week) is not included in this estimate.
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, 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?
- Class 2 NI is around £3.70 per week (approximately £192/year) and is not included in this calculator. It is usually collected via your self-assessment return along with Class 4. Class 2 is being phased out but is still payable in 2025/26.
- 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 book a free call with a specialist.
Need help interpreting your results?
These calculators provide simplified estimates based on standard rates. Your actual position depends on your NHS pension position, carry-forward entitlement, IR35 status, and income from all sources. We model the full picture as part of our advisory work.
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