skip to content


This guidance applies to situations where it is proposed that the payment will be made in respect of services provided by an individual against invoices through UFS. The purpose of this guidance is to set out:

  • Why it is important to determine correctly whether payments for services provided by individuals engaged by the University may be paid against invoices through UFS (self-employment, limited companies, partnerships or via agencies) or must be paid through payroll (employment, workers, off payroll workers);
  • the University procedures for making this determination; and
  • the factors which influence the decision on employment status.

Where it is proposed from the outset that an individual be retained as an employee or paid as a worker through the University Payment System (UPS), you do not need to read this guidance. Further information is available on the HR website regarding recruitment of employees  and workers.

NB: Up until 2016 these guidelines only applied to individuals. However, the introduction of new off-payroll worker legislation means that payments to Limited companies, partnerships or agencies are now also affected.

Who needs to read this guidance?

Anyone involved in any of the stages of contracting for the provision of any kind of personal service(s) (outside of the normal recruitment procedures for employees or workers). This includes identifying the need to contract with someone to provide services, interviewing/tendering, or making the payments, Departmental Administrators, Finance or HR Staff.

Raven Login

Some items on this website are restricted. University members are encouraged to log in using Raven to make the best use of the site:
Login with Raven