Certificate of Sponsorship UK What It Is and How It Works

Written by Bill Zahr

Last Updated 12 September 2026

Executive Summary

A Certificate of Sponsorship is the key document that connects a licensed UK employer to an overseas worker's visa application. Without a valid, correctly assigned CoS the worker cannot apply for a Skilled Worker visa. The CoS is not a physical document — it is an electronic reference number assigned by the employer through the Home Office's Sponsor Management System.

This guide explains what a CoS is, the critical difference between Defined and Undefined certificates, exactly what the CoS must contain, how SOC codes determine the applicable salary threshold, the costs including the Immigration Skills Charge, how long it takes to get a CoS, and the serious consequences of errors that cannot be corrected after the visa application is submitted.

What is a Certificate of Sponsorship?

A Certificate of Sponsorship is a unique alphanumeric reference number generated by a licensed UK sponsor through the Sponsor Management System. When the employer assigns a CoS to a specific worker for a specific role, it creates a digital record in the Home Office's systems containing the key details of the job offer. The worker then enters this reference number in their visa application, and the Home Office uses it to assess whether the application meets the Skilled Worker route requirements.

The CoS is the foundation of every Skilled Worker, Health and Care Worker, Senior or Specialist Worker, Graduate Trainee, Scale-Up Worker, and several other sponsored work visa applications. It is generated before the visa application is submitted — the worker cannot apply without it.

The CoS is sometimes called the CoS number, the sponsorship reference number, or in older terminology the Tier 2 reference number. All refer to the same thing. 

Defined vs Undefined Certificate of Sponsorship The Critical Difference

There are two types of Certificate of Sponsorship and they are used in different circumstances. Assigning the wrong type invalidates the visa application.

Defined CoSUndefined CoS
Used forWorkers applying from outside the UK — entry clearanceWorkers already in the UK — switching or extending
How obtainedRequest allocation from Home Office — not on-demand from SMSEmployer assigns directly through SMS — no pre-approval needed
AllocationAnnual allocation process — apply in advanceAvailable immediately from existing SMS allocation
Expiry3 months from assignment date3 months from assignment date

For employers who need to recruit from overseas and do not have sufficient Defined CoS allocation, the process of requesting additional allocation from the Home Office introduces a waiting period of several weeks. Employers planning to hire internationally should manage their Defined CoS allocation proactively rather than applying for more allocation only when a specific hire is confirmed.

What a Certificate of Sponsorship Must Contain

The Home Office compares the information on the CoS against the visa application. Any discrepancy including a name that differs from the passport by a single character results in the application being rejected at the document checking stage, or refused. Every field must be accurate.

Required CoS fields — Skilled Worker
Worker's full nameMust match the passport exactly — including hyphenation, accents, and middle names
Date of birthMust match the passport exactly
SOC 2020 occupation codeMust accurately reflect the actual duties of the role — not the job title
Gross annual salaryMust meet or exceed both the general threshold and the going rate for the SOC code
Job titleThe title as it will appear on the employment contract
Employment start dateThe proposed first day of work — must be in the future at assignment
Contracted hours per weekThe weekly contracted hours
Sponsor licence numberThe employer's current A-rated licence number
Genuine vacancy confirmationThe CoS must affirm the role is genuine and not created solely for immigration purposes

Certificate of Sponsorship sample: what the details look like

The CoS reference number is a 14-character alphanumeric code beginning with the licence number of the sponsoring employer. A CoS reference number is not a document in the traditional sense it does not produce a printed certificate that can be shown to a third party. Workers share the reference number with the Home Office in the visa application; the Home Office accesses the full CoS record in the SMS using the reference number.

If an employer wants to provide a worker with a summary of the CoS details before the visa application is submitted, they can download a CoS confirmation from the SMS. This confirmation shows all the fields listed above and is sometimes requested by workers as a "certificate of sponsorship sample" or "CoS letter." It is not a formal document but can be shared with the worker for reference.

SOC Code The Most Important Field on the CoS

Wrong SOC code = visa refusal + compliance risk

An incorrect Standard Occupational Classification code is the single most common cause of both visa refusal and sponsor licence compliance action. The code must reflect the actual duties of the role — not the job title, the salary band, or the code that produces the most favourable going rate. If the duties do not match the standard occupational classification for the assigned code, the visa may be refused and the employer may face a compliance visit and licence downgrade.

From 22 July 2025, only roles at RQF Level 6 or above (broadly equivalent to a bachelor's degree) are eligible for the Skilled Worker route. Many medium-skilled roles that were previously eligible were removed from the Appendix Skilled Occupations list on that date. Employers must verify that the specific SOC code they intend to use remains on the current eligible list before assigning a CoS. 

Salary Two Tests That Both Must Be Met

The salary on the CoS must meet both the general salary floor and the going rate for the specific SOC code. Failing either test results in refusal. Meeting one but not the other is not sufficient.

Skilled Worker salary thresholds — CoS assignment September 2026
Option A — standard threshold£41,700 per year AND 100% of the going rate for the SOC code
Option B — PhD in relevant STEM£37,500 per year AND 100% of the going rate
Option D — ISL discount (expires 31 Dec 2026)£33,400 per year AND 80% of the going rate
Option E — New Entrant£33,400 per year AND 70% of the going rate
Option F — Transitional (pre-April 2024 CoS, no employer change)£31,300 AND 100% of 2023 ASHE 25th percentile going rate
Health and Care Worker£25,000 per year AND 100% of the NHS or care going rate

Per-pay-period compliance from 8 April 2026 — affects CoS salary assignment

From 8 April 2026, the salary must be met in every individual pay period — not on an annual average. A CoS that states an annual salary of £42,000 does not necessarily comply if pay structure means some months fall below the monthly equivalent. Salary sacrifice arrangements, bonus-heavy structures where base pay falls below threshold, or irregular payment schedules can all create per-pay-period compliance breaches.

Certificate of Sponsorship Cost 2026

The cost of a Certificate of Sponsorship comprises two separate charges paid by the employer: the CoS assignment fee and the Immigration Skills Charge. Both are non-refundable.

Certificate of Sponsorship costs — 2026
CoS assignment fee — Skilled Worker£239 per CoS (paid by employer)
Immigration Skills Charge — large employer (from December 2025)£1,320 per year of the sponsored period
Immigration Skills Charge — small employer or charity£480 per year of the sponsored period
Small employer definition for ISCFewer than 50 employees OR annual turnover under £10.2m
Example — large employer, 5-year visa£239 CoS fee + £6,600 ISC = £6,839 total employer cost
Example — small employer, 3-year visa£239 CoS fee + £1,440 ISC = £1,679 total employer cost

The Immigration Skills Charge increased by 32% in December 2025 under HC 1333. The charge is payable by the employer and cannot legally be passed to the sponsored worker recovering it by deduction from salary, by a clause in the employment contract, or by any other means is a prohibited act under the sponsor guidance and a primary trigger for compliance investigation and licence revocation.

How to Get a Certificate of Sponsorship UK The Assignment Process

Assigning an Undefined CoS (for workers inside the UK)

Step 1: Log into the Sponsor Management System at gov.uk/sponsor-management-system. Navigate to the CoS management section.

Step 2: Select "Assign a CoS" and choose Undefined CoS. Check that you have sufficient Undefined CoS allocation — the allocation available is shown in the SMS dashboard.

Step 3: Enter the worker's details: full name (matching passport exactly), date of birth, SOC code, gross annual salary, job title, start date, and contracted hours. Double-check every field before confirming.

Step 4: Pay the CoS assignment fee (£239) and the Immigration Skills Charge through the SMS payment portal.

Step 5: The CoS reference number is generated immediately on successful payment. Provide the 14-character reference number to the worker so they can enter it in their visa application.

Requesting Defined CoS (for workers outside the UK)

If the worker is applying from outside the UK, the employer must have Defined CoS allocation. The Home Office allocates Defined CoS annually based on sponsor need declarations. If allocation is insufficient, the employer must request more through the SMS and wait for the Home Office to allocate additional certificates this process typically takes 2 to 4 weeks.

The assignment process for Defined CoS is the same as for Undefined CoS once allocation is confirmed.

Certificate of Sponsorship Processing Time

An Undefined CoS is generated immediately in the SMS once the assignment form is completed and payment is made there is no processing time. The reference number is available within minutes.

A Defined CoS request where additional allocation is needed from the Home Office typically takes 2 to 4 weeks to be processed by the Home Office. In practice, employers with established sponsor licences and a history of Defined CoS usage are often allocated their annual request in advance. Planning CoS needs for overseas recruitment several weeks ahead avoids delays.

Certificate of Sponsorship processing time
Undefined CoS (worker inside UK)Immediate — generated in SMS on payment
Defined CoS (sufficient allocation)Immediate — generated in SMS on payment
Defined CoS (insufficient allocation — request to UKVI required)2–4 weeks for Home Office allocation
CoS validity once assigned3 months — worker must submit visa application within this window

Certificate of Sponsorship Priority Service

There is no separate priority service for CoS assignment itself. An Undefined CoS is generated immediately and there is nothing to expedite. A Defined CoS request where additional allocation is needed does not have a priority route the 2 to 4 week timeline applies regardless.

However, once the CoS has been assigned, the worker can choose to pay for Priority or Super Priority processing of their visa application (£500 or £800 additional respectively). This expedites the visa decision, not the CoS assignment.

Documents Required for Certificate of Sponsorship UK

There are no supporting documents submitted with the CoS assignment itself the assignment is made entirely through the SMS by entering data. However, the employer must have the following information available and verified before completing the assignment:

From the worker's passport: Full legal name exactly as it appears (including middle names if shown), date of birth, passport number, and nationality.

Employment details: SOC 2020 occupation code, confirmed gross annual salary meeting both the general threshold and the going rate, proposed start date, contracted hours, and job title.

Salary evidence: Internal payroll confirmation that the stated salary will be paid in every pay period, and that it meets the going rate for the SOC code as published in Appendix Skilled Occupations.

Genuine vacancy evidence: Internal documentation confirming the role has been properly approved, the job description accurately describes the duties, and the role is a genuine business requirement.

What Happens if the CoS Contains Errors

Errors on a CoS cannot be corrected after the worker has used it to submit a visa application. This is the most important operational risk of the CoS process.

Error identified before the application is submitted: The employer can withdraw the CoS through the SMS and assign a corrected one. A new assignment fee and ISC is payable for the replacement CoS.

Error identified after the application is submitted: The worker must withdraw the application. The employer assigns a new CoS with the correct details. The worker reapplies. The original visa application fee is non-refundable the worker pays again.

Error identified during Home Office processing: If the mismatch between the CoS and the passport (name, date of birth) is identified by the Home Office, the application is rejected as invalid. If a salary or occupation code discrepancy is identified, the application may be refused on eligibility grounds. In serious cases particularly where the discrepancy suggests an attempt to circumvent the salary threshold the employer may face a compliance investigation.

A name mismatch is the most avoidable error

The most frequent CoS correction request is a name that does not exactly match the passport. A middle name included in the CoS but absent from the passport, a hyphenated surname on the passport but not the CoS, or an accented character recorded without the accent — all cause the application to fail at document checking. Copy the name from the passport biometric page character by character.

CoS Validity The Three-Month Window

A Certificate of Sponsorship is valid for three months from the date it is assigned in the SMS. The worker must submit their visa application within that three-month period. If the application is not submitted before the CoS expires, the CoS becomes invalid. The employer must assign a new CoS paying a new assignment fee and ISC and the worker must apply with the new reference number.

For overseas workers who need to attend a Visa Application Centre and book biometric appointments, three months can be tight. The employer and worker should coordinate CoS assignment timing so the worker has sufficient time to complete all application steps within the validity window. For workers in countries with limited VAC appointment availability, this coordination is critical.

Frequently Asked Questions

What is a Certificate of Sponsorship?

A Certificate of Sponsorship is a unique reference number generated by a licensed UK employer through the Home Office's Sponsor Management System. It records the key details of a job offer the occupation code, salary, start date, and employer information and enables the worker to apply for a Skilled Worker or other sponsored work visa. Without a CoS, the worker cannot apply.

What is the difference between a Defined and Undefined Certificate of Sponsorship?

A Defined CoS is used for workers applying from outside the UK (entry clearance). Employers must request Defined allocation from the Home Office in advance. An Undefined CoS is used for workers already in the UK who are switching to or extending a Skilled Worker visa. Employers can assign Undefined CoS directly through the SMS without pre-approval, subject to having sufficient allocation.

How much does a Certificate of Sponsorship cost in 2026?

The CoS assignment fee is £239. The Immigration Skills Charge is additional: £1,320 per year for large employers (from December 2025) or £480 per year for small employers and charities. For a large employer sponsoring a worker on a 5-year visa, the total employer cost is £239 + £6,600 = £6,839. These costs cannot be passed to the worker.

How long does it take to get a Certificate of Sponsorship?

An Undefined CoS (for a worker inside the UK) is generated immediately in the SMS on payment there is no processing time. A Defined CoS where the employer has sufficient existing allocation is also immediate. Where additional Defined CoS allocation must be requested from the Home Office, the process takes 2 to 4 weeks.

Can I correct a Certificate of Sponsorship after it has been used?

No. Once a worker has used a CoS reference number to submit a visa application, the CoS cannot be corrected. The worker must withdraw the application, the employer must assign a new CoS with the correct details, and the worker must reapply paying a new visa application fee. Always verify every field against the passport before the CoS is assigned.

What is the CoS validity period?

Three months from the date of assignment. The worker must submit the visa application within this window. If the CoS expires before the application is submitted, a new CoS must be assigned and a new fee paid.

What documents are required for a Certificate of Sponsorship?

No documents are submitted with the CoS the assignment is completed through the SMS by data entry. The employer must have the worker's passport details (full legal name, date of birth), the correct SOC 2020 code, a confirmed salary meeting both the general threshold and the going rate, a proposed start date, and contracted hours verified before beginning the assignment.

Assigning a Certificate of Sponsorship or Advising on a Skilled Worker Visa?

Noble Rose advises employers and workers on CoS assignment, SOC code selection, salary threshold verification, per-pay-period compliance, and the full Skilled Worker visa application. IAA regulated Level 1. Cambridge.

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