The Immigration Skills Charge (ISC) is a Home Office charge a sponsor may have to pay when it assigns a Certificate of Sponsorship to a Skilled Worker or a Senior or Specialist Worker. It applies to no other sponsored work route (Part 2, S5.10). This guide sets out the published rules from GOV.UK and section S5 of Part 2 of the sponsor guidance. Figures were checked on 3 Oct 2026.
When the charge applies
Unless an exemption applies, the sponsor pays the ISC each time it assigns a certificate to a Skilled Worker or Senior or Specialist Worker who is either (S5.8; GOV.UK):
- applying from outside the UK for a visa of 6 months or more, or
- applying from inside the UK for permission to stay of any length, including less than 6 months
A worker applying from outside the UK for less than 6 months does not attract the charge (S5.9).
How much it costs
The amount depends on the size of the sponsor on the date the certificate is assigned and the length of employment on the certificate (S5.2). GOV.UK lists:
| Period | Small or charitable sponsors | Medium or large sponsors |
|---|---|---|
| First 12 months | £480 | £1,320 |
| Each additional 6 months | £240 | £660 |
If the worker will be in the UK for longer than 6 months but less than a year, the sponsor pays for at least 12 months. The full charge is paid in one go, when the certificate is assigned (GOV.UK). The longest period a worker can be sponsored for is 5 years. Lower rates applied to certificates assigned before 16 December 2025 (S5.3, S5.4). The cost calculator works out the charge for a chosen period and sponsor size.
Small or charitable sponsor status
GOV.UK says an organisation is usually a small sponsor if at least 2 of these apply: annual turnover of 15 million pounds or less, total assets of 7.5 million pounds or less, or 50 employees or fewer. Registered charities, excepted and exempt charities, and ecclesiastical corporations established for charitable purposes count as charitable sponsors. Part 2 defines small or charitable sponsors by reference to regulation 2 of the Immigration Skills Charge Regulations 2017 (S5.3).
Choosing the right size when applying for a licence matters, because it sets both the licence fee and the ISC rate until a change is reported and accepted (S5.5). A change in size or charitable status must be reported within 20 working days (S5.6).
Exemptions
Paragraph S5.9 lists the circumstances in which no ISC is payable. They include:
- certain occupation codes: 2111, 2112, 2113, 2114, 2115, 2119, 2161, 2162 and 2311 (scientists, researchers, research and development managers and higher education teaching professionals)
- a new certificate for a worker the sponsor already sponsors, if the new permission will not be longer than the current permission; where it would be longer, the ISC is due for the extra period
- a worker who holds valid permission on a study route (Student, Child Student, Tier 4 or Short-term Student) on the date the certificate is assigned, and later certificates for the same worker in the same role (S5.11 to S5.14)
- some workers first assigned a certificate before 6 April 2017
- some Senior or Specialist Workers transferred from an EU business in the same group, under the EU-UK Trade and Co-operation Agreement
The study exemption does not cover the Graduate route, or dependants of students (S5.13). No ISC is payable for a worker's dependants who are not themselves sponsored on these routes (S5.10).
GOV.UK adds that when a sponsored worker moves to a new job in the same organisation with a different occupation code, a new certificate is needed, and the ISC is due only for any extra time the new certificate adds to their visa.
The charge cannot be passed on
The sponsor must pay the ISC itself. Part 2 says the Home Office will normally revoke a licence if a sponsor passes any of the charge on to a worker or tries to recoup it (S5.7; Part 1, L6.17).
If the charge is not paid in full
A certificate without the full ISC is invalid until the balance is paid, and the worker's application is delayed (S5.15). UKVI asks for a "top-up" payment. Part 2 says the payment link goes to the Key Contact and is valid for 72 hours, with one further 72-hour link, after which the worker's application is refused (S5.16, S5.17). The GOV.UK guide page describes the deadline as 10 working days.
Refunds
There is a full refund if the worker's application is refused or withdrawn, if it is granted but the worker does not come to work for the sponsor, if the certificate expires unused, or if the sponsor withdraws it before it is used (S5.24).
A partial refund may follow if the worker gets less time than requested, moves voluntarily to another sponsor, or leaves early. The Home Office keeps the first 12 months and refunds unused 6-month periods after that (S5.22, S5.23). No refund is made in some cases, including when the worker changes job with the same sponsor, moves under TUPE, or the licence ends through revocation (S5.26).
Decisions on refunds are made within 90 days of the relevant event (S5.25).
Common questions
Do we pay the ISC for a Temporary Worker?
No. Part 2 (S5.10) says the ISC does not apply to any sponsored work route other than Skilled Worker and Senior or Specialist Worker.
What is the most a sponsor can pay for one worker?
Five years at the published rates. GOV.UK says the longest a worker can be sponsored for is 5 years and works out the maximum on that basis.
Is the charge refunded if the visa is refused?
Yes. A refused or withdrawn application leads to a full refund (S5.24).
Where can we see the other sponsorship costs?
The cost calculator adds the licence fee and the Certificate of Sponsorship fee of £525 to the ISC. The role checker shows whether an occupation code is listed for the route.