Work for the BPS

As a professional body driven by public good, we value the time, skills and expertise members contribute to support our shared mission.

To help maintain this balance, members are asked to make meaningful pro bono contributions before participating in paid activities 

Members wishing receive payment through the Payment for Activities process, must complete at least 12 days of pro bono activity within the last 12 month period.

Pro bono contributions include, but aren't limited to:

• Attending and chairing Committee meetings  
• Working group leadership or participation 
• Strategic planning 
• Committee administration 
• Reviewing minutes and actions 
• Reading papers 
• Reviewing documents for internal decision‑making  

Representing the committee 

Work that does not require specialist psychological knowledge, should be completed by BPS staff. This includes, but is not limited to: 

• Creating webpage layouts, designs or structures on the BPS website
• Admin tasks 
• Project management 
• Logistics or operational planning

The IR35 is a UK Tax rule that looks at the work that is done, not how someone is paid.

It exists to ensure organisations follow fair and consistent tax rules.

IR35 is applicable to members who are paid for activities and determines how the payment is taxed.

IR35 is not applicable to pro bono activities and we outline how IR35 applies to work delivered by our members below. 

Members undertaking paid work under the Payment for Activities scheme have two options for formalising the arrangement:

Option A: Secondment via Employer

• The member remains employed by their organisation
• A secondment agreement is made between the society and the employer
• The society pays the employer directly for the member's time

Benefits:

• Payroll and tax remain with the employer
• Member typically remains covered under employer's insurance
• Simpler administrative process

Option B: Contract for Services (Independent/Freelance)

• The member operates as a sole trader or through a limited company.
• A contract for services is created directly between the member and the society.

Important Note: this arrangement triggers a need to assess the engagement under IR35 tax legislation. This is explained in detail below.

IR35 is UK tax legislation designed to determine whether a person working via a contract for services is genuinely self-employed or should be taxed as an employee.

• Outside IR35 = You're a contractor: independent, outcome-focused, paid gross
• Inside IR35 = You're effectively working like an employee: PAYE applies

*NB – The society does not currently offer the opportunity for roles of this type to be paid on payroll.

IR35 Checklist

The items noted above are just some of the potential criteria relating to IR35.

Contractors should always refer to the HMRC CEST tool to check against all required criteria.

Using this criteria, activities that we will not make payment for are (but not limited to):

• Committee meetings 
• Working group leadership or participation 
• Strategic planning 
• Committee administration 
• Reviewing minutes, operational oversight

Additionally, if the work does not require specialist psychological knowledge, it should be completed by staff, preferred suppliers or through the use of our technology.

Examples of activities these would include are (but not limited to):

• Administrative tasks
• Project Management
• Logistics
• Webpage layouts, designs, structure
• Development of digital materials and promotional items 
• Conducting research with members
• Event Management

The Check Employment Status for Tax tool gives you HMRC's view of a worker's employment status, based on the information you provide.

It can also be used to check if changes to contractual terms or working arrangements may alter a worker's employment status.

You may be asked to provide supporting information about how the work will be delivered.

• If an engagement is inside IR35, the society must deduct tax and NI through payroll
• If outside IR35, you may invoice for gross payment on a self-employed basis or via your own company and you are responsible for any payment due to the HMRC

If a member is engaged via a contract for services, the following process applies to ensure clarity, compliance, and timely payment:

1. Contract Schedule Development

We will work with the member to define a clear schedule of work. This includes:

• Activities to be delivered
• Key outputs and deliverables
• Timelines and milestones

2. Supplier Details Collection

The member will be asked to read and confirm understanding of the society's Off-payroll rules (IR35) Status Determination Statement.

All members will be required to complete a New Supplier Form to provide or update existing details such as:

• Company type (e.g. sole trader, limited company)
• Contact and payment details
• Company registration and VAT (if applicable)

3. Purchase Order (PO) Raised

Once supplier details are confirmed, we will raise a Purchase Order (PO) covering the agreed scope and value of work.

4. Contract Issued

A Contract for Services will be issued, which includes:

• The PO number
• The full schedule of activities
• Payment terms and conditions

5. Sign-Off and Commencement

The contract must be signed by both the member and the society before work begins.

• Once signed, the member may commence delivery.
• The member will invoice the society upon completion of each deliverable or activity.

To ensure prompt processing, each invoice must include:

• The date of the invoice
• The invoice number
• The supplier's name and contact details
• The relevant Purchase Order (PO) number
• The heading of 'Member Networks – Payment for Activities'
• A breakdown of charges being claimed that aligns with the schedule of activities in the contract:
  - Each activity or deliverable listed as a separate line
  - The corresponding fee or rate for each
  - Clear totals and any applicable VAT

Incomplete or incorrectly formatted invoices may result in delayed payment.

We understand that there may be changes needed throughout the life of the contract to the deliverables required.

Therefore, the society may initiate a Schedule Variation Process in which:

• The existing schedule of activities in the contract will be reviewed and amended accordingly.
• An updated schedule will be sent to both parties for approval and signature.
• Work will only proceed against the updated schedule once signed by both parties.

This process ensures clarity and agreement on any changes in scope, timing, or outputs.

Individual members have a variety of employment situations, including being self-employed or employed, in addition to their activities for the BPS. Taxation is a personal matter, and the BPS cannot advise individual members in relation to the tax treatment of the additional income received under the Contract for Services. Members should take their own advice in this respect if required.

Each member is responsible for the declaration and payment of all taxes to which they are liable in respect of the Contract for Services with the BPS, including income tax, corporation tax, national insurance and VAT.

Indemnity Insurance

Members working under a contract for services are strongly advised to have adequate professional indemnity insurance, covering:

• Negligence or professional errors
• Data breaches
• Breach of duty or confidentiality

Your insurance should:

• Clearly cover the services being delivered
• Be maintained throughout and ideally after the engagement

If you are handling or processing any personal data as part of your work, you must comply with UK GDPR and data protection law. This may include:

• Registering with the Information Commissioner's Office (ICO) as a data controller or processor
• Maintaining data security and confidentiality
• Following best practices on consent, data minimisation, and retention

You can check if you need to register using the ICO registration self-assessment tool.