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Im Brechin and the board made the decision to go professional. This was after promotion to the SPL. I then had to re nogotiate all the part time contracts at the club.
I read somewhere that it's a decision your board will make depending on reputation and finances. You have no influence on when they make this decision apart from doing well. I read that if being professional is a requirement of being in a certain league, then this will happen when you are promoted to that league (not happened to me yet, so can't verify).
Being semi-professional will not prevent you giving full-time contracts, but once you are professional you must upgrade your existing part-timers to full-time.
I was playing as East Bengal in India, and I ended up making money hand over fist, and offered some of my up-and-coming players full-time contracts so they could train more. After I won the league, the board decided to go pro.
Becoming professional 
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