Tier 2 Visa Sponsorship Cost to Employer – UK Fee Breakdown

The Tier 2 visa sponsorship cost to employer refers to the total government fees and compliance expenses a UK business must pay when sponsoring a foreign worker under the Skilled Worker visa route. Although the Tier 2 (General) visa has been replaced by the Skilled Worker visa, many employers and applicants still use the term Tier 2 sponsorship.

Understanding the full cost of Tier 2 visa sponsorship is essential for UK employers planning to hire overseas talent and for foreign workers evaluating sponsorship feasibility.

What Is Tier 2 Visa Sponsorship?

Tier 2 visa sponsorship was the former name of the UK’s main employer-sponsored work visa route. It is now called the Skilled Worker visa. Employers must hold a valid sponsor licence and assign a Certificate of Sponsorship before a foreign worker can apply for a visa.

The sponsorship process involves mandatory government fees and compliance obligations.

Main Tier 2 Visa Sponsorship Costs to Employer

1. Sponsor Licence Application Fee

Before sponsoring a worker, an employer must apply for a sponsor licence.

  • Small businesses and charities: lower application fee
  • Medium and large businesses: higher application fee

The licence is typically valid for four years and must be renewed to continue sponsoring workers.

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2. Certificate of Sponsorship (CoS) Fee

For each worker sponsored, the employer must assign a Certificate of Sponsorship.

  • Fee is charged per certificate issued
  • Applies to both defined and undefined CoS

This is a mandatory cost paid by the employer.

3. Immigration Skills Charge (ISC)

The Immigration Skills Charge is one of the largest Tier 2 visa sponsorship costs to employer.

  • Small businesses and charities pay a lower annual rate per sponsored worker
  • Medium and large businesses pay a higher annual rate per sponsored worker

The charge is calculated based on the length of the worker’s visa. For example, sponsoring a worker for five years significantly increases the total Immigration Skills Charge payable.

4. Legal and Compliance Costs

Many employers use immigration lawyers or compliance specialists to manage the sponsorship process.

  • Legal consultation fees
  • Document preparation costs
  • Ongoing compliance audit support

While optional, professional support is common due to strict UKVI compliance requirements.

Estimated Total Tier 2 Visa Sponsorship Cost to Employer

The total cost depends on:

  • Size of the company
  • Length of sponsorship
  • Number of workers sponsored
  • Whether legal support is used

For a medium or large company sponsoring a worker for five years, total government fees alone can reach several thousand pounds when including the Immigration Skills Charge.

Small businesses benefit from reduced Immigration Skills Charge rates but must still account for certificate and licence fees.

Costs Employers Cannot Pass to Workers

UK immigration rules restrict employers from passing certain sponsorship costs to employees.

  • Immigration Skills Charge must be paid by the employer
  • Sponsor licence fees cannot be recovered from the worker
  • Certificate of Sponsorship fee must not be deducted from salary
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Failure to comply can result in sponsor licence revocation.

Employee Costs (Separate from Employer Costs)

While not part of the Tier 2 visa sponsorship cost to employer, workers are responsible for:

Some employers may voluntarily reimburse these costs, but they are not mandatory employer expenses.

Employer Requirements Beyond Financial Costs

Sponsoring a worker involves more than paying fees. Employers must:

  • Maintain accurate HR records
  • Report changes in employment circumstances
  • Monitor right-to-work compliance
  • Ensure salary meets minimum threshold requirements
  • Cooperate with UKVI audits

Compliance failures can lead to fines, suspension, or licence revocation.

Common Mistakes Employers Make

  • Underestimating Immigration Skills Charge costs
  • Failing to budget for multi-year sponsorship
  • Incorrectly assigning occupation codes
  • Missing reporting deadlines
  • Passing prohibited costs to sponsored workers

Careful planning reduces financial and compliance risks.

Is Tier 2 Sponsorship Worth the Cost?

For many UK employers, sponsoring skilled foreign workers is a strategic investment, especially in sectors experiencing labour shortages such as:

  • Healthcare
  • Information technology
  • Engineering
  • Construction
  • Finance

The cost of sponsorship is often outweighed by the value of securing specialized talent that may not be available in the domestic labour market.

FAQs About Tier 2 Visa Sponsorship Cost to Employer

Has Tier 2 been replaced?

Yes. Tier 2 (General) has been replaced by the Skilled Worker visa, though the sponsorship structure remains similar.

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Can employers recover sponsorship costs if the worker leaves?

Employers cannot recover prohibited costs such as the Immigration Skills Charge. Employment contracts may include lawful repayment clauses for certain optional expenses, but legal advice is recommended.

Do small businesses pay less?

Yes. Small businesses and charities pay reduced Immigration Skills Charge rates compared to medium and large sponsors.

Is the sponsor licence fee paid per worker?

No. The licence fee is paid once per application and is valid for multiple sponsorships during its validity period.

Are sponsorship costs tax deductible?

Many sponsorship-related expenses may be treated as business expenses, but employers should consult a qualified tax professional.

Final Thoughts

The Tier 2 visa sponsorship cost to employer includes sponsor licence fees, Certificate of Sponsorship charges, and the Immigration Skills Charge, along with potential legal and compliance expenses. These costs can be significant, particularly for multi-year sponsorships.

However, for employers facing skill shortages, sponsorship remains a powerful tool to access global talent. Proper budgeting, compliance planning, and understanding UK immigration rules are essential to managing sponsorship costs effectively.