Free tool for practices
Locum cost calculator
See the full cost of locum cover before you book: the locum’s fee, the NHS Pension contribution for GPs, expenses and any booking or agency fee, per day and per hour.
What it adds up
- Hourly, session or day rates
- NHS Pension employer contribution
- Mileage, parking and other expenses
- Booking or agency fees, side by side
It all happens in your browser. Nothing you type is sent to FindALocum.
Your figures
Work out the cost
The totals update as you type. Use the figures from the locum’s offer or your usual rates.
Follow the calculation
What does a £400 GP session cost in total?
This hypothetical example uses one eligible pensioned GP session in England or Wales, a £400 session fee and £10 of agreed expenses. The fee and expenses illustrate the arithmetic; they are not a market rate or a FindALocum booking.
| Cost | Basis | Amount |
|---|---|---|
| GP session fee | One hypothetical session | £400.00 |
| Employer pension contribution | £400.00 × 90% × 14.38% | £51.77 |
| Agreed expenses | Illustrative amount | £10.00 |
| FindALocum booking fee | £19.99 for one locum day worked | £19.99 |
| Total practice cost | Before any VAT becomes chargeable on our booking fee | £481.76 |
VAT is not currently charged on our booking fee. It will be added once our VAT registration takes effect; the total above does not include that future VAT. Check the current booking fee and VAT position.
The practice pays the locum directly. Change the fee, pension choice and agreed expenses in the calculator for your own offer. There is no fixed session length: confirm the paid hours and workload separately.
Sources and assumptions
Sources checked 12 October 2026. The 2026/27 Locum A form sets the employer contribution, including its administration levy, at 14.38% of 90% of eligible freelance GP locum fees. Scotland and Northern Ireland have separate schemes.
- NHS Pensions: GP Locum A form, 2026/27 (PDF)
- PCSE: pension contributions, Locum A and B
- GOV.UK: check employment status for tax
This tool estimates the costs entered. It does not determine employment status, calculate take-home pay or include every payroll or off-payroll cost. Use the terms of the actual engagement and the applicable guidance.
Who pays what
Locum pay and our fee stay separate
You pay the locum their agreed rate directly. Our booking fee is billed separately and never comes out of the locum’s pay.
See pricingUsing the calculator
Common questions
Free locum agreement builder →
Free locum induction pack builder →
Why is there a pension contribution?
If a self-employed GP locum pensions their NHS work, the practice pays an employer contribution on top of the fee. For 2026/27 in England that is 14.38% of 90% of the fee. Scotland and Northern Ireland have their own schemes, so check the rate there and enter it.
Do I pay employer’s National Insurance for a locum?
Not for a self-employed locum. If a locum is on your payroll, or the off-payroll working rules (IR35) apply, there are other costs this calculator does not cover.
What does FindALocum charge?
£19.99 + VAT per locum, per day worked, including part-days. There is no subscription. You agree the rate with the locum and pay them directly.
Is this a quote?
It is an estimate to help you budget. Agree the actual rate, expenses and cancellation terms with the locum in writing before the booking.
Does FindALocum see what I type?
No. The calculator works in your browser and nothing you enter is sent to us.
Ready to book cover?
Register free and tell us who you need and when. You agree the rate with the locum and pay them directly.