This comprehensive guide explains the Skilled Worker sponsorship requirements that UK employers must meet to sponsor overseas workers in 2026. From obtaining a sponsor licence and assigning Certificates of Sponsorship (CoS) to paying the Immigration Skills Charge (ISC), employers need to understand their obligations before recruiting international talent. Significant changes took effect in late 2025 and early 2026, including increased CoS fees, higher ISC rates, and stricter English language requirements for sponsored workers.
Understanding Skilled Worker Sponsorship Requirements in 2026
The Skilled Worker sponsorship requirements form the foundation of the UK's points-based immigration system for employing overseas workers. To sponsor a Skilled Worker, UK employers must hold a valid sponsor licence, assign a Certificate of Sponsorship (CoS), and ensure the role meets the minimum salary and skill level thresholds. Significant policy changes in 2025 and 2026 have increased both costs and eligibility requirements for sponsored workers.
What is Required to Sponsor a Skilled Worker?
To sponsor a Skilled Worker, UK employers must hold a valid sponsor licence (£574 for small sponsors or £1,579 for medium/large sponsors), assign a Certificate of Sponsorship (£525 per worker), pay the Immigration Skills Charge (£1,320/year for large sponsors), and ensure the job meets the minimum salary (£41,700) and skill level (RQF 6) requirements.
Before sponsoring any overseas workers, employers must apply for and obtain a sponsor licence from the Home Office. The licence application is submitted online through the Sponsorship Management System (SMS) and requires evidence that your organisation is genuine, operating lawfully, and capable of meeting sponsor duties.
Sponsor Licence Fees 2026
To qualify as a small sponsor, your organisation must meet at least two of these criteria: annual turnover of £15 million or less, total assets of £7.5 million or less, or 50 or fewer employees. Standard licence processing takes up to 8 weeks, though compliance visits may extend this timeframe.
Certificate of Sponsorship (CoS) for Skilled Worker Visa
A Certificate of Sponsorship is a digital document with a unique reference number that employers assign to prospective workers through the Sponsorship Management System. The CoS fee is £525 for Skilled Worker visas—a 120% increase from the previous £239. The CoS contains job details including occupation code, salary, and working hours, and is valid for 3 months from assignment.
The Certificate of Sponsorship confirms that the job offer is legitimate and meets the Skilled Worker visa eligibility criteria. Sponsors cannot recover the CoS assignment fee from the worker—doing so could result in licence revocation.
CoS Fees by Visa Route
Selecting the Correct Occupation Code
The occupation code on the CoS must accurately reflect the job role and its skill level, aligning with the SOC 2020 classification system. An incorrect code can result in visa refusal. The occupation code determines the "going rate" salary—published in the Appendix Skilled Occupations—which the worker must meet or exceed. Since July 2025, only RQF Level 6 (degree-level) occupations are eligible for Skilled Worker sponsorship.
Can You Work in the Listed Job Location Without Work Permit Sponsorship?
This question on the CoS application asks sponsors to confirm whether the role genuinely requires sponsorship. If a UK resident or settled person could fill the role, sponsorship may not be appropriate. Sponsors must ensure the job is a genuine vacancy that requires the specific skills of an overseas worker and cannot be filled from the resident labour market without sponsorship.
The CoS must specify the exact work location. If the sponsored worker will work at a third-party site (client premises), there are restrictions—work for third parties is generally only permitted if it's part of the job specified in the CoS and the sponsor maintains day-to-day management of the worker.
Immigration Skills Charge (ISC) 2026
The Immigration Skills Charge is £1,320 per year for medium/large sponsors and £480 per year for small/charitable sponsors, following a 32% increase from 16 December 2025. The ISC is paid when assigning a CoS and must cover the full visa validity period. Sponsors cannot pass this cost to workers—doing so could result in licence revocation.
The Immigration Skills Charge applies to Skilled Worker and Senior/Specialist Worker visa sponsorship. Funds support the Department for Education's investment in domestic skills training. The charge is calculated based on visa duration and is paid upfront through the Sponsorship Management System.
ISC Rates from December 2025
For example, sponsoring a Skilled Worker for 5 years costs a large employer £6,600 in ISC alone (£1,320 + 8 × £660). Combined with the £525 CoS fee, £1,579 sponsor licence, and the worker's visa fees, total sponsorship costs can exceed £10,000 per employee before legal fees or Immigration Health Surcharge (£1,035/year paid by the worker).
ISC Exemptions
You do not need to pay the Immigration Skills Charge if:
- Health and Care visa roles: Occupations eligible for the Health and Care Worker visa
- Student visa switchers: Workers switching from a Student visa
- Short-term entry clearance: Applying from outside UK for less than 6 months
- GBM Senior/Specialist Worker: Meeting all eligibility criteria under this route
- PhD students sponsored for research: Certain research-related sponsorships
What Are the Requirements for a Sponsored Worker?
In addition to employer sponsorship requirements, the worker being sponsored must meet specific eligibility criteria to qualify for a Skilled Worker visa. The January 2026 changes significantly increased these requirements.
Salary Requirements
From July 2025, sponsored workers must earn at least £41,700 per year (or £17.13 per hour) or the going rate for their occupation—whichever is higher. Reduced thresholds apply in certain circumstances:
- New entrants: £33,400 (under 26, switching from Graduate/Student visa, or professional training)
- PhD holders (relevant): £37,500 (90% of going rate)
- STEM PhD holders: £33,400 (80% of going rate)
- Immigration Salary List roles: £33,400 (until 31 December 2026)
For detailed guidance on calculating salary requirements, see our Skilled Worker visa salary requirements guide.
B2 English Language Requirement (January 2026)
Sponsor Compliance Duties
Holding a sponsor licence comes with ongoing compliance obligations. Failure to meet these duties can result in licence suspension, downgrading, or revocation—affecting all sponsored workers.
- Report changes: Notify Home Office of worker absences, role changes, or resignations within 10 working days
- Record keeping: Maintain copies of passports, right to work checks, and contact details
- Genuine vacancy: Ensure roles are real and necessary, not created solely for visa purposes
- Pay requirements: Always pay at least the salary stated on the CoS
- SMS updates: Keep Sponsorship Management System information current
- Compliance visits: Be prepared for Home Office audits at any time
The Home Office publishes a register of licensed sponsors which prospective employees can check. Sponsors with an A-rating have full sponsorship privileges; those downgraded to B-rating have restrictions on assigning new CoS until compliance issues are resolved.
- Sponsor licence costs £574 (small) or £1,579 (medium/large)
- CoS fee increased to £525 per worker (up 120% from £239)
- ISC now £1,320/year for large sponsors (up 32%)
- Minimum salary threshold is £41,700 (from July 2025)
- B2 English required for new applicants (from 8 January 2026)
- Only RQF Level 6 (degree-level) jobs are now eligible
For information on the path to permanent residence for sponsored workers, see our guide on Skilled Worker visa ILR requirements. For a complete breakdown of Home Office fees, visit our dedicated fees guide.
Frequently Asked Questions
How much does it cost to sponsor a Skilled Worker in 2026?
Total employer costs for sponsoring one Skilled Worker for 5 years include: sponsor licence (£574-£1,579), CoS fee (£525), and ISC (£6,600 for large sponsors or £2,400 for small sponsors). This totals approximately £7,700-£8,700 before any legal or administrative fees. The worker separately pays visa application fees (£769-£1,519) and Immigration Health Surcharge (£5,175 for 5 years).
What is a Certificate of Sponsorship (CoS)?
A Certificate of Sponsorship is a unique digital reference number assigned by the employer through the Sponsorship Management System. It contains details about the job role, salary, occupation code, and working hours. The worker uses this reference number to apply for their Skilled Worker visa. The CoS fee is £525 and is valid for 3 months from assignment.
Can an employer charge the worker for sponsorship costs?
No. Sponsors cannot recover the sponsor licence fee, CoS assignment fee, or Immigration Skills Charge from the worker. If the Home Office discovers such clawback arrangements, it will normally revoke the sponsor licence. However, employers may recover the worker's personal costs (visa application fee, IHS) if agreed in the employment contract, though overly onerous clawback clauses may be challenged.
What is the Immigration Skills Charge and who pays it?
The Immigration Skills Charge is a mandatory fee paid by sponsors when assigning a CoS for Skilled Worker or Senior/Specialist Worker visas. From December 2025, the rate is £1,320 per year for medium/large sponsors and £480 per year for small/charitable sponsors. The charge must be paid in full when the CoS is assigned and cannot be passed to the worker.
What is the minimum salary to sponsor a Skilled Worker?
The minimum salary threshold is £41,700 per year (£17.13/hour) from July 2025. However, workers must also meet the going rate for their specific occupation code—whichever figure is higher applies. Reduced thresholds (£33,400-£37,500) apply for new entrants, PhD holders, and roles on the Immigration Salary List.
Can a sponsored worker work for a third party?
Work at third-party sites is only permitted if it forms part of the sponsored role and the sponsor maintains day-to-day management of the worker. The sponsor must specify the work location on the CoS. If the worker will be based at client premises, this must be clearly stated and the sponsor remains responsible for compliance. Contractors and agency workers have additional restrictions.
How long does it take to get a sponsor licence?
Standard sponsor licence processing takes up to 8 weeks. Priority processing is available for an additional £750, reducing this to 10 working days (subject to limited daily slots). Processing may take longer if the Home Office conducts a pre-licence compliance visit to verify your organisation's ability to meet sponsor duties.
What happens if a sponsor licence is revoked?
If a sponsor licence is revoked, the employer can no longer sponsor workers and all currently sponsored employees will have their visas curtailed—typically to 60 days. Affected workers must find alternative sponsorship, switch to another visa route, or leave the UK. The organisation cannot reapply for a licence for 12 months after revocation. Professional immigration solicitors can assist with complex compliance issues to help avoid revocation.