FINDALOCUM - LOCUM GP COST WORKSHEET (FOR PRACTICES)
Version: 1.1 | Prepared: 9 October 2026 | Updated: 10 October 2026
Accompanying guides:
https://findalocum.co.uk/blog/how-much-does-a-locum-gp-cost/
https://findalocum.co.uk/blog/locum-gp-pension-forms-practices/

Save a copy and complete it from the written offer for one booking. This is a
budgeting aid, not a quote, contract or tax advice.
Completing this worksheet does not confirm a booking.
Keep patient-identifiable information out of this file.

Owner of this worksheet:
Status (draft / agreed / superseded):
Booking reference or dates:

1. THE BOOKING
Practice / site(s):
Dates and start/finish times:
Working arrangement (on-site / remote / hybrid):
Workload included (appointments, results, letters, visits, duty, handover):
Booked through (direct / agency / platform - name):

2. FIGURES - WRITE EACH AMOUNT FROM THE OFFER
Item                                            | OFFER A        | OFFER B
Rate and unit (hour / session / day)             |                |
Number of paid units                             |                |
Clinician fee F (rate x paid units)              |                |
Paid hours H (including agreed admin time)       |                |
Will the locum pension the work? (yes / no)      |                |
Pensionable pay P (90% of F if pensioned)        |                |
Employer contribution rate R (current Locum B)   |                |
Pension employer contribution C (P x R)          |                |
Agreed expenses E (mileage, parking, travel)     |                |
Agency or platform fee A                         |                |
VAT on A, if charged and not reclaimable (V)     |                |
Cancellation / change charges (note only)        |                |

3. ARITHMETIC - USE A CALCULATOR WITH YOUR OWN FIGURES
Clinician fee F: hourly rate x paid hours, OR session rate x sessions,
OR daily rate x days. Do not multiply a session or day rate by hours too.
Pension: only if the locum pensions the work. Check R on the current NHS
Pensions Locum A form (the 2026/27 form uses 14.38%, including the
administration levy). Scotland and Northern Ireland have their own schemes.
Total booking cost T = F + C + E + A + V
Cost per paid hour = T / H, provided H is greater than zero.

RESULT                                          | OFFER A        | OFFER B
Total booking cost T                             |                |
Cost per paid hour                               |                |

4. QUESTIONS STILL OPEN
Item | Responsible person | Next action | Due date | Status


Employment status for tax depends on the actual working arrangements, not the
word "locum". Check HMRC guidance or ask your accountant if unsure.
FindALocum introduces locums; the hiring organisation agrees the rate with and
pays the locum directly. Our separate booking fee:
https://findalocum.co.uk/pricing/

Official sources linked by the accompanying guide; check their current guidance:
PCSE - pension contributions, Locum A and B:
https://pcse.england.nhs.uk/help/gp-pensions/pension-contributions-locum-b
GOV.UK - check employment status for tax:
https://www.gov.uk/guidance/check-employment-status-for-tax