Immigration Skills Charge Factsheet

The Immigration Skills Charge (ISC) came into force in April 2017 and must be paid by the majority of Tier 2 Sponsors at the time of assigning a Certificate of Sponsorship (CoS). Tier 2 Sponsors should be aware of when they are liable for this charge and when an exemption applies.

What is the ISC?

The skills charge applies to Tier 2 workers (General and Intra Company Transfer) assigned a CoS after 6 April 2017.  Sponsors will pay £1000 per each year of the CoS assigned to a worker (or £364 per year for small and charitable sponsors) and this must be paid at the time of assigning the CoS.