Gross vs take-home
Comparing a UK consultant's £113,565 base with an Australian staff specialist's A$230,000 tells you very little on its own. The systems tax differently, fund retirement differently, and quote packages differently. The number that matters is what lands in your account each month — and what your employer adds on top for retirement.
This article focuses on base salary only. On-call supplements, additional programmed activities, penalty rates, excellence awards and salary packaging all change the picture — usually in favour of the higher-base systems — but they vary too much to generalise.
The UK: income tax, NI and the NHS pension
In England for 2026/27, a consultant starts at £113,565. After income tax (with the personal allowance tapering away above £100,000) and employee National Insurance, take-home on the consultant minimum is roughly £73,700 a year. At the top of the consultant scale (£150,569), take-home is around £91,000.
The headline understates the UK's real strength: the NHS Pension Scheme. It is a defined-benefit (career-average) pension with an employer contribution of about 23.7% — among the most valuable pensions available anywhere in the UK, and difficult to replicate through Australian super at the same risk level.
Australia: income tax, Medicare and superannuation
Australia's 2025–26 resident tax scale is 0% to A$18,200, 16% to A$45,000, 30% to A$135,000, 37% to A$190,000 and 45% above, plus a 2% Medicare levy. On a A$230,000 base, take-home is roughly A$155,800.
On top of salary, employers pay superannuation at 12% of ordinary earnings (about A$27,600 on a A$230,000 base) into your retirement fund — separate from take-home. Many specialist packages also allow salary packaging, which can lift effective take-home further.
New Zealand: income tax and KiwiSaver
New Zealand taxes from the first dollar — 10.5% to NZ$15,600, 17.5% to NZ$53,500, 30% to NZ$78,100, 33% to NZ$180,000 and 39% above — plus a small ACC earner levy. On a NZ$230,000 senior medical officer base, take-home is roughly NZ$158,700.
Employers typically contribute 3% to KiwiSaver. NZ has no compulsory super at Australian levels, so the retirement advantage is smaller than Australia's — but lifestyle, rural/remote roles and a faster route to senior practice draw many doctors.
A consultant worked example
| System | Base salary | Approx. take-home | Employer retirement |
|---|---|---|---|
| NHS (England) | £113,565 | ~£73,700 | NHS pension ~23.7% |
| Australia | A$230,000 | ~A$155,800 | Super 12% (~A$27,600) |
| New Zealand | NZ$230,000 | ~NZ$158,700 | KiwiSaver ~3% |
Converted to sterling at illustrative rates, the Australian and NZ take-home figures are materially higher than the NHS base — but the NHS pension narrows the lifetime gap more than most comparisons admit. The right choice depends on career stage, family, and whether you value guaranteed retirement income or higher cash now.
Run your own numbers
Every doctor's situation is different, so we built a free NHS vs Australia vs New Zealand take-home pay calculator. Enter a base salary for each system and it applies current income tax, Medicare/ACC and shows super and pension on top — with an editable exchange rate so you can convert to sterling at today's rate.
Beyond the pay packet
Pay is only one factor. Cost of living, housing, climate, training recognition, visa and registration routes, and proximity to family all weigh heavily. For a fuller cost-of-living and lifestyle breakdown, see our full NHS vs Australia vs NZ salary comparison.
How Ava Medical helps
Whether you are weighing a move abroad or a move home to the NHS, Ava Medical can talk you through the real package for specific roles — free, and with no pressure. Browse NHS vacancies or Australia & NZ opportunities.