Fees & Costs · 5 min read
UK Immigration Skills Charge 2026: What It Is, Who Pays, and How Much
Complete guide to the Immigration Skills Charge — current rates, who pays, which visa routes are exempt, and how it is calculated for different visa lengths.
The Immigration Skills Charge (ISC) is a levy paid by UK employers every time they sponsor a worker on the Skilled Worker route. It is separate from the application fee and the Certificate of Sponsorship fee. This guide covers the current rates, how the charge is calculated, who is exempt, and what it means in practice for employers.
Current ISC rates (from December 2025)
| Sponsor type | Rate per year | Rate per 6 months |
|---|---|---|
| Large sponsor (50+ employees, £10.2m+ turnover) | £1,320/year | £660 |
| Small sponsor (fewer than 50 employees or under £10.2m turnover) | £480/year | £240 |
| Charity sponsor (regardless of size) | £480/year | £240 |
How the ISC is calculated
The ISC is calculated based on the duration of the Certificate of Sponsorship, not the visa grant period. It is charged per whole or part 6-month period. A worker sponsored for 3 years pays 6 × the 6-month rate.
| CoS duration | Large sponsor total | Small sponsor total |
|---|---|---|
| 1 year | £1,320 | £480 |
| 2 years | £2,640 | £960 |
| 3 years | £3,960 | £1,440 |
| 5 years | £6,600 | £2,400 |
Who is exempt from the ISC
| Category | Exempt? | Notes |
|---|---|---|
| Health and Care Worker visa applicants | Yes — fully exempt | Applies to all eligible Health and Care Worker roles |
| PhD-level occupations (SOC codes designated as PhD-level) | Yes — fully exempt | Exemption applies at the time of CoS assignment |
| High Potential Individual visa | Yes — no employer sponsor required | No CoS means no ISC |
| Graduate visa | Yes — no employer sponsor required | No CoS means no ISC |
| Scale-up visa (first 6 months) | Yes | ISC applies only if role extends |
The ISC cannot be passed to the worker
By law, an employer cannot require a sponsored worker to pay or reimburse the Immigration Skills Charge, directly or indirectly. This includes deducting it from salary, requiring it as a condition of employment, or charging it as a recruitment cost. Doing so is a breach of the sponsor licence conditions and can result in the licence being revoked.
Refunds
If a worker leaves before the end of their CoS period, the employer may be entitled to a partial refund of the ISC for unused 6-month periods. Refunds must be claimed within 6 months of the worker leaving or the visa expiring. The CoS fee and application fee are not refundable.
For the full employer cost breakdown including CoS fees and sponsor licence costs, see our Skilled Worker visa total cost guide.
Last verified: May 2026. ISC rates effective from December 2025. Verify current rates at GOV.UK.
VisaVault is a document preparation service, not an immigration adviser or solicitor. This article is based on current UKVI published guidance and is intended for general information only. Requirements change without notice. Always verify current requirements on GOV.UK before submitting your application.