The recent increase in employer National Insurance (NI) contributions in the Autumn budget is creating serious challenges for GP partnerships in the UK. To understand why, it helps to look at how GP practices work and how they manage their money. What Are GP Partnerships? Most GP practices in the UK are run as partnerships rather than companies. This means the doctors who own the practice share both the profits and the responsibilities. These GP partners are in charge of paying for the staff, running the practice, and handling costs like employer NI contributions. Unlike employees, the partners take on personal financial risk to keep the practice running. What Is Changing with NI Contributions? The government has raised employer NI contributions from 13.8% to 15% . At the same time, the income threshold for paying NI has been lowered, which means more salaries are affected. This means GP practices will have to pay more for every staff member they employ, including receptionists, nurse...