The Immigration Skills Charge explained: 2026 amounts, worked examples and exemptions

What it is

The Immigration Skills Charge (ISC) is a fee the sponsor pays when it assigns a Certificate of Sponsorship to a Skilled Worker or a Senior or Specialist Worker. It is paid upfront, for the whole period on the Certificate, at the moment you assign it. It sits on top of the £525 Certificate fee and the worker's own visa fee and Immigration Health Surcharge.

You pay it when the worker applies from outside the UK for 6 months or more, or from inside the UK for any period (S5.8).

The current amounts

For Certificates assigned on or after 16 December 2025, section S5 sets these rates:

• Small or charitable sponsor: £480 for the first 12 months, then £240 for each additional 6 months.
• Medium or large sponsor: £1,320 for the first 12 months, then £660 for each additional 6 months.

For Certificates assigned before 16 December 2025 the older rates of £364 and £182 (small) or £1,000 and £500 (large) applied.

Worked examples

Because you pay for the whole Certificate period upfront, a 5-year Certificate is a significant cost:

• 3-year Certificate, small sponsor: £480 + (4 × £240) = £1,440.
• 3-year Certificate, large sponsor: £1,320 + (4 × £660) = £3,960.
• 5-year Certificate, small sponsor: £480 + (8 × £240) = £2,400.
• 5-year Certificate, large sponsor: £1,320 + (8 × £660) = £6,600.

Add the £525 Certificate fee to each figure for your total cost per Certificate. Our free Immigration Skills Charge calculator does the arithmetic for any length.

Are you a small sponsor?

GOV.UK says you are usually a small sponsor if at least two of these apply: annual turnover of £15 million or less, total assets of £7.5 million or less, and 50 employees or fewer. Registered charities are charitable sponsors and pay the small rate. If your size changes, you must report it, because it changes the charge you owe.

Pay the right rate. If you pay the small rate when you should pay the large one, the Home Office can refuse the worker's application and take action against your licence.

Exemptions

Section S5.9 to S5.14 lists when no charge is payable. The main ones are:

• The worker applies from outside the UK for less than 6 months.
• The job is in certain scientific and research occupation codes (2111 to 2119, 2161 and 2162) or code 2311, higher education teaching professionals.
• The worker currently holds Student or Child Student permission and is switching.
• Some workers you already sponsor, depending on their history.
• Certain intra-company assignments covered by the EU-UK Trade and Cooperation Agreement.

If a sponsored worker transfers to you under TUPE without changing role, you do not pay the charge for the transfer, but you generally will if you later assign them a new Certificate.

Refunds

You may get a full or partial refund if the worker's application is refused or withdrawn, or if they leave early. Refund rules depend on the reason and timing, so check section S5 before assuming one.

Never pass it on

Section S5.7 is absolute: you must not pass the charge on to the worker or recover it from them, directly or indirectly. The same applies to the sponsor licence fee and the Certificate fee for Skilled Workers assigned on or after 31 December 2024. That includes deducting it from wages, building it into a training repayment clause, or asking the worker to repay it if they leave early. Doing so is a ground for revocation.

Sources

• GOV.UK: Sponsor guidance part 2, sponsor a worker (section S5, Immigration Skills Charge)
• GOV.UK: UK visa sponsorship for employers, apply for your licence (small sponsor test)