However, the current average of £88,920, or £45 per hour, has still not returned to 2009 levels of £47.74 per hour.

The small-scale poll of 36 practices across the UK, used by practice managers to benchmark pay, found the lowest annual salary paid to a salaried doctor was £63,232. The highest was £138,320.

The average wage paid to a nurse practitioner was £39,074, and the highest salary more than £50,000. Senior practice nurses were paid on average £32,464 with the highest salary at £37, 544.

First Practice Management (FPM) general manager Steve Morris, who carried out the survey, said the figures reflected the squeeze on salaries over the past two years.

‘The reason we do this survey is because as the 2012 pay negotiations come up it’s important for practices to be able to judge their costs while still remaining competitive against other practices in the UK. This can be used as a useful benchmarking tool for practice managers and staff.’

The latest NHS Information Centre data for the UK found that average rates of pay for salaried GPs rose from £57,300 in 2008/09 to £58,000 in 2009/10.

But these national data are deflated because they include total earnings from a mix of full-time and part-time GPs. The FPM data are based on annual salaries for a 38-hour week.

Meanwhile, a survey by the website practicenursing.co.uk found that pay for practice nurses had risen 5% on average since 2008, while nurses on the national Agenda for Change pay deal would have received 18% increases.