Who is exempt from paying the ISC?

Companies who wish to sponsor migrants under the Skilled Worker or Intra-Company Transfer (ICT) routes, are usually required to pay an Immigration Skills Charge (ISC) through their sponsorship management system (SMS) when they assign a Certificate of Sponsorship (CoS).

How much will you need to pay?

The amount of the ISC depends on the organisation’s size, charitable status and length of sponsorship.

The ISC only applies to the main applicant under the Skilled Worker and ICT routes. It is not payable by their dependants.

Who is exempt from paying the ISC?

 Sponsors are not required to pay the ISC when sponsoring skilled workers:

  • Under PhD occupation codes 2111, 2112, 2113, 2114, 2119, 2150, 2311, 2444 (Clergy), 3441 (sports players) and 3442 (sports coaches, instructors and officials);
  • Under the Intra-Company Graduate Trainee route;
  • When assigning a further CoS which does not extend the date of their previous period of ISC liable permission, for instance, if switching occupation code;
  • Switching from study route (i.e. Tier 4 General student), and also those that initially switched from study route and are now extending their permission to remain in the same role with the same sponsor;
  • Migrants who were granted Tier 2 permission using a CoS assigned prior to 6 April 2017 and have continued to hold Tier 2/Skilled Worker/ICT permission and undertake a skilled role since;
  • Applying for an entry clearance to the UK for less than 6 months.

Can you apply for an ISC refund?

Full ISC refund

A full refund of the ISC paid will be owed if paid in error when not due or the:

  • CoS assigned, which is not subsequently used to support an application for an entry clearance or permission to stay and it has expired;
  • Skilled Worker or ICT application is withdrawn, refused, or the application is successful, but the Skilled Worker or ICT worker does not start their employment.

Partial ISC refund

A company will receive a partial refund of the ISC if:

  • The sponsor has overpaid, for instance, in terms of the company’s size, charitable status or as a result of assigning a further ISC liable CoS that overlaps, by more than 6 months, dates already paid by their worker’s current CoS;
  • The visa is granted for less time than the period requested on the CoS;
  • Sponsorship ceases earlier than CoS stated due to worker leaving employment.

No ISC refund

Please note that the sponsor will not receive any ISC refund if:

  • In terms of the first year of sponsorship if, for instance, the migrant leaves employment early;
  • Where the worker changes job or role but remains with same employer;
  • Where an individual is sponsored for 12 months or less;
  • When a migrant is reported as having moved to another immigration route but remains employed in the same role;
  • When a sponsor licence becomes dormant;
  • When compliance action has been taken resulting in the revocation of sponsor licence or leave curtailment.

Contact Our Immigration Team

For expert advice regarding any aspect of the UK visa application, please contact our immigration team on 0203 384 3075.

 

The content of this article is for general use and information only. Since each case should be prepared on its own merit and in light of the constant amendments to the Immigration Rules, it is important to note that the information provided must not be relied upon unless Migra & Co has either given written consent or has been officially engaged in relation to a specific immigration matter. As a result, Migra & Co will take no responsibility for any damage, cost or loss resulting from relying on the information contained in this article, blog and website.