Certificate of Sponsorship Glasgow: CoS Assignment for Employers 2026

What is a Certificate of Sponsorship?

A Certificate of Sponsorship (CoS) is the electronic record a licensed sponsor assigns to an overseas worker through the Home Office Sponsorship Management System. It is not a paper certificate and it is not sent by post. It is a reference number generated in the SMS that the worker uses when they submit their visa application. The Home Office assesses the visa application against what the CoS declares, so the accuracy of every field directly determines whether the worker gets their visa.

Glasgow employers across care, hospitality, technology, engineering, and the NHS use the CoS process every time they hire from outside the UK. Most run into the same issues: the wrong Standard Occupational Classification code, a salary that does not meet the going rate for that code, or a mismatch between what the CoS says and what the employment contract says. Any of those errors produces a refusal the worker cannot easily recover from.

This page sets out the CoS process in full: what goes on a CoS, the difference between defined and undefined records, how to manage allocations, the Immigration Skills Charge, and what to do when something goes wrong. If you are a worker looking to understand your CoS from the applicant side, see our Skilled Worker Visa page.

Defined CoS versus undefined CoS

There are two distinct types of Certificate of Sponsorship, and using the wrong one is a procedural error that will delay or invalidate the application.

A defined CoS is used for Skilled Workers who are applying for entry clearance from outside the UK. You request each defined CoS individually from UKVI through the SMS. UKVI reviews the request and typically approves it within one working day. Once approved, you assign it to the worker. The worker then has three months to use the reference number in their visa application. Defined CoS records are issued one at a time and each one is tied to a specific worker and a specific job.

An undefined CoS comes from an annual pool of records allocated to your SMS account. You draw from this pool when assigning CoS records for workers who are already in the UK and applying in-country, for example someone switching from a Student visa or extending existing Skilled Worker leave. The allocation is agreed at licence stage or by a separate application, and you manage the pool yourself within the SMS. You do not go back to UKVI for approval each time you assign an undefined CoS, but you do need to make sure your pool is not exhausted before you need it.

Most Glasgow employers with regular international recruitment use both types depending on whether the worker is coming from abroad or switching inside the UK. We confirm which type is needed for each worker before the process starts.

How to request a defined Certificate of Sponsorship

You request a defined CoS by logging into the Sponsorship Management System and completing the CoS request form for the specific worker. You need to enter the worker’s full name, date of birth, nationality, and passport number, along with the job details: the SOC code, gross annual salary, weekly hours, start date, and work location.

UKVI reviews the request and in the vast majority of cases approves it within one working day. Once approved, the CoS reference number appears in your SMS account and you assign it to the worker. The worker then uses that reference number in their visa application. If UKVI queries or rejects the defined CoS request, it is usually because the SOC code or salary does not meet the requirements, or because information is inconsistent with the sponsor’s licence record.

Glasgow employers new to sponsorship often find the first few CoS requests the most time-consuming because they are learning the SMS at the same time as managing a worker’s start date. We walk through the process with employers at their first assignment and check every field before submission.

CoS allocations for undefined records

When you apply for a sponsor licence, you can request an initial allocation of undefined CoS records as part of that application. The number you request should reflect your expected hiring needs for the year ahead. UKVI will ask for justification if the number is high, and may grant fewer than you request if the evidence does not support it.

If you use up your allocation before the year is out, or if your hiring needs increase, you can apply for additional undefined CoS records through the SMS. Again, you will need to provide evidence of genuine need, such as signed contracts or recruitment records showing you have workers lined up who need CoS records assigned. We help Glasgow employers prepare allocation requests with the right supporting evidence, because an under-evidenced request is the most common reason UKVI restricts the numbers granted.

Plan your allocation requests with time to spare. If you use your last undefined CoS in October and do not apply for more until November, there will be a gap in your ability to sponsor workers while the request is processed. We advise care providers and hospitality operators in Glasgow and Paisley on forward-planning their allocation needs, particularly at peak hiring periods.

What goes on a Certificate of Sponsorship

Every field on the CoS is assessed by the Home Office when the worker applies. The core information is:

• Worker details: full name, date of birth, nationality, and passport number exactly as they appear on the travel document.
• Job title and SOC code: the Standard Occupational Classification code that best describes the role. The SOC code determines the going-rate salary the visa application will be assessed against, so selecting the wrong code is one of the most consequential errors a sponsor can make.
• Gross annual salary: this must meet the applicable threshold for the route and the going rate for the SOC code, whichever is higher. The salary declared on the CoS is the figure UKVI uses; the employment contract must match it.
• Weekly hours: the contracted hours of work. The salary calculation is assessed on a full-time equivalent basis if the hours are below 37.5 per week.
• Employment start date and, where applicable, end date: the start date must be realistic and align with when the worker is likely to receive their visa. A start date that has already passed when the visa is granted creates a problem.
• Work location: the address or addresses where the worker will be based.

A mismatch between the CoS and the supporting documents the worker submits, for example a salary on the CoS that differs from the letter of appointment, is one of the clearest routes to a refusal. We check every field against the contract and offer letter before you assign.

Choosing the correct SOC code

The Standard Occupational Classification code is the single most important field on the CoS. It has two functions: it determines whether the role meets the skill level required for the Skilled Worker route (RQF level 3 or above for most roles), and it sets the going rate the salary will be measured against.

Each SOC code carries its own going rate, set by the Home Office based on earnings data. The going rate for a senior care worker is different from the going rate for a software developer, and the minimum salary for the application is whichever is higher: the general Skilled Worker threshold of £41,700, or the going rate for the specific SOC code. If the SOC code understates the seniority of the role, the going rate may be lower than the actual role warrants, which looks like an inconsistency. If the SOC code overstates the seniority, the going rate may be higher than the salary you are offering, which produces a refusal.

Glasgow employers in sectors with many possible codes, such as social care, hospitality, and technology, most often need guidance on SOC code selection. We identify the correct code for the specific job description and confirm that the salary meets the going rate before you assign the CoS.

Salary rules and the CoS

The salary declared on the CoS must meet two tests: the general Skilled Worker threshold and the going rate for the SOC code. In 2026, the general threshold is £41,700 a year for most workers. Lower thresholds apply for new entrants to the labour market and for roles on the Immigration Salary List. The going rate for the occupation code applies regardless of the general threshold, and if it is higher, the going rate is what counts.

The salary on the CoS must be the gross annual salary the worker will actually receive. It cannot be padded with allowances or benefits unless those allowances are of a type the Immigration Rules permit to be included in the salary calculation. Accommodation allowances, travel allowances, and discretionary bonuses generally cannot be included. Guaranteed non-discretionary allowances may be includeable in some circumstances.

If the salary falls below the threshold after the non-permissible elements are stripped out, the CoS cannot be used and the worker’s application will be refused. Glasgow employers in lower-wage sectors, particularly social care and hospitality, sometimes find that the going rate for the relevant SOC code is higher than they anticipated. We confirm the salary position before any commitment is made to the worker.

For the Skilled Worker route specifically, if a worker qualifies as a new entrant, the salary floor is reduced to £33,400 a year or 70% of the going rate for the SOC code, whichever is higher. New entrant status applies to applicants who are within their first five years post-graduation, switching from a Student visa, or under 26 in some circumstances. The CoS must accurately reflect whether the new entrant rate applies.

The Certificate of Sponsorship fee

You pay the CoS assignment fee through the SMS at the point of assignment. For the Skilled Worker route and the Senior or Specialist Worker route, the fee is £525 per CoS. This is a government fee paid directly to UKVI, separate from any advisory fees.

Different CoS fees apply to Temporary Worker routes, which include routes such as the Seasonal Worker, Creative Worker, and Charity Worker routes. The CoS fee for those routes is £55, lower than the £525 Worker-route fee. The fee is non-refundable whether or not the worker’s visa application succeeds, so it is worth getting the CoS right before you assign it.

The CoS fee is paid by the sponsor. The worker does not pay the CoS fee; they pay their own visa application fee and Immigration Health Surcharge separately. These are different charges and should not be confused when budgeting. We give Glasgow employers a full written breakdown of all employer-side and worker-side costs before the process begins.

The Immigration Skills Charge

The Immigration Skills Charge is a separate levy paid by the sponsor when assigning a CoS for a Skilled Worker or Senior or Specialist Worker. It is paid through the SMS at the same time as the CoS fee. The charge is based on your organisation’s size and the length of leave you are sponsoring.

The current rates are:

• Small or charitable sponsors: £480 for the first 12 months, and £240 for each additional 6 months of leave on the CoS.
• Medium or large sponsors: £1,320 for the first 12 months, and £660 for each additional 6 months.

To give a practical example: a medium or large Glasgow employer assigning a CoS for a three-year Skilled Worker engagement pays £1,320 for the first 12 months, plus £660 for months 13 to 18, plus £660 for months 19 to 24, plus £660 for months 25 to 30, plus £660 for months 31 to 36. That totals £4,620 in ISC for a single three-year CoS. For a small sponsor, the same three-year CoS costs £480 plus five periods of £240, totalling £1,680.

Whether your organisation qualifies as a small, medium, or large sponsor is determined by the Companies Act criteria applied at the time of the assignment. Charitable sponsors use a separate classification. If your organisation is near a size threshold, we confirm the applicable rate before you assign the CoS, because paying the wrong rate causes a delay while UKVI queries the discrepancy.

The ISC is paid per CoS, per worker, every time you assign a CoS. It is not a one-off licence fee. Glasgow employers who sponsor multiple workers every year need to build the ISC into their annual HR budget, because across a workforce of ten sponsored workers on three-year CoS records, the aggregate ISC for a medium employer runs to five figures.

ISC exemptions

Not all CoS assignments attract the ISC. Some roles and some routes are exempt. Certain PhD-level occupation codes carry an ISC exemption where the Home Office has confirmed the occupation qualifies. In addition, some assignments made under specific routes, such as parts of the Global Business Mobility or Scale-up routes for shorter engagement periods, may be exempt in certain circumstances.

An exemption does not apply automatically because the role has a postgraduate qualification attached to it. The exemption depends on the specific SOC code and whether UKVI has formally designated that code as exempt. We check the exemption status for any role where it might apply before the CoS is assigned, so you do not pay a charge you are not required to pay.

The three-month validity window

Once you assign a CoS to a worker, the worker has three months to submit their visa application using that reference number. If the three months pass without the worker applying, the CoS expires and is effectively lost. You would need to assign a new CoS, paying the CoS fee again, before the worker can apply.

This is a practical planning issue for Glasgow employers managing start dates. Assigning the CoS too early, before the worker is ready to apply, risks expiry. Assigning it too late risks the worker not having time to complete biometrics and receive a decision before the agreed start date. The optimal timing depends on the worker’s home country, the expected processing time at their visa application centre, and any biometrics appointment availability in that location.

We advise on CoS assignment timing as part of the CoS assignment service, because a mistimed assignment is a straightforwardly avoidable cost.

Correcting a CoS after assignment

Once a CoS is assigned, not all fields can be updated through the SMS. Some corrections can be made before the worker submits their visa application, but others require the CoS to be withdrawn and a new one assigned. If the worker has already submitted their application using the CoS reference number, a correction at that stage is significantly more complicated and may require the worker to withdraw and reapply, losing the application fee and processing time.

The practical consequence is that getting the CoS right before assignment is far cheaper and faster than trying to fix it afterwards. Common errors that Glasgow employers discover after assignment include the wrong SOC code selected from a dropdown, a salary figure that omits a probationary period clause in the contract, and a start date that was set optimistically before the worker had confirmed biometrics availability.

If you have already assigned a CoS and have concerns about a field, contact us before the worker submits. There may still be time to correct it. If the worker has already applied, we advise on the realistic options available at that stage.

When UKVI restricts or refuses an allocation

UKVI can restrict or refuse a request for CoS allocation numbers if it is not satisfied that the demand is genuine, or if there are concerns about the sponsor’s compliance record. A restriction means you receive fewer CoS records than you requested. A refusal means you receive none for that request.

The most common reason for a restriction is insufficient supporting evidence. UKVI expects to see documentation that demonstrates genuine, imminent need: signed job offers, recruitment records, or evidence that existing sponsored workers are approaching the end of their leave and will need CoS records for extension applications.

Administrative review of an allocation decision is available in some circumstances. We advise Glasgow employers on whether a review is appropriate, what evidence is needed to make it succeed, and how to prepare the request. In some cases it is faster to submit a new, better-evidenced allocation request than to pursue review of a defective one. We give a direct assessment of the realistic options.

CoS accuracy and sponsor compliance

A CoS error is not just a problem for the worker. It is also a compliance issue for the sponsor. Under the sponsor compliance framework, assigning CoS records with inaccurate information, or failing to keep records that demonstrate the CoS was accurate, is a reportable failure that UKVI takes seriously. A pattern of CoS errors can lead to a reduction in your sponsor rating from A to B, and a sustained failure can lead to licence revocation.

Glasgow employers in the care sector, in particular, face heightened scrutiny because the sector has historically had a higher rate of CoS-related non-compliance. This does not mean care employers are treated differently in terms of the rules, but it does mean UKVI inspections in the care sector tend to examine CoS records closely. Accurate CoS assignment is not just about getting the worker’s visa; it is about protecting the licence.

Our Sponsor Licence Compliance service covers the full framework of sponsor duties. CoS assignment accuracy is one of the most important of those duties in practice. We advise on both together because errors in CoS records frequently surface during compliance reviews.

First-time CoS assignment in Glasgow

If you have recently been granted a sponsor licence and are assigning a CoS for the first time, the process is new territory. The SMS is not the most intuitive system and the consequences of an error are disproportionate to the difficulty of avoiding it. Glasgow employers across a wide range of sectors, including small technology firms in the city centre, care providers across Paisley and Renfrewshire, hospitality businesses in the west end, and construction and engineering contractors across the Glasgow city region, come to us for support on their first CoS assignment.

For employers who plan to sponsor workers regularly, we can provide a short briefing on the SMS, the defined and undefined CoS processes, and the ongoing compliance obligations that flow from each assignment. This prevents the same errors recurring across a pipeline of new workers.

If you do not yet hold a sponsor licence, you need one before you can assign any CoS. See our Sponsor Licence Applications service for the process of applying for a Skilled Worker licence. We handle licence applications for Glasgow employers and can then continue through to CoS assignment and compliance support under the same engagement.

CoS fee, visa fee, and IHS: who pays what

The three main costs in a sponsored worker hire are often confused, particularly by employers going through the process for the first time.

• Certificate of Sponsorship fee (£525 for Skilled Worker): paid by the employer through the SMS when assigning the CoS. This is a government charge, not an agency fee.
• Immigration Skills Charge: also paid by the employer through the SMS, on top of the CoS fee. Calculated by organisation size and length of leave as set out above.
• Visa application fee: paid by the worker when they submit their application online. For a Skilled Worker entry clearance application of up to three years, this is £819; for over three years, £1,618. These figures follow the April 2026 increase.
• Immigration Health Surcharge: paid by the worker at the time of the visa application at £1,035 per year of leave granted. A three-year visa generates approximately £3,105 in IHS, payable upfront.

Some Glasgow employers choose to contribute to the worker’s visa fee or IHS as part of a relocation package. Others do not. That is a commercial decision, not a legal requirement. What is a legal requirement is that the employer pays the CoS fee and the ISC; those cannot be charged back to the worker in any form.

Planning the timeline

The CoS assignment is one step in a timeline that runs from job offer to the worker’s start date. A realistic timeline for a defined CoS and entry clearance Skilled Worker application, assuming a biometrics appointment is available promptly and the worker is in a country with a functioning visa application centre, looks roughly like this:

• Job offer confirmed and employment contract signed.
• SOC code and salary confirmed by adviser.
• Defined CoS requested from UKVI: typically one working day for approval.
• CoS assigned to worker; three-month validity begins.
• Worker applies online and books biometrics: typically within one to two weeks.
• Biometrics appointment attended.
• Visa decision issued: standard processing is typically around three to eight weeks from biometrics, but can vary significantly by location and demand.
• Worker travels and starts employment.

Glasgow employers who announce a start date before they have confirmed the CoS and visa timeline frequently find that the worker cannot start on the agreed date. We advise on realistic timelines at the outset so that start dates reflect the actual process, not an optimistic assumption.

How UK Visa Assistance helps Glasgow employers

UK Visa Assistance is a Glasgow immigration practice. We work with licensed sponsors across the west of Scotland, helping them assign CoS records accurately, manage their allocations, calculate and pay the Immigration Skills Charge correctly, and respond to UKVI queries. We also advise on compliance obligations that arise from CoS assignment, and we link that work to the sponsor licence compliance service where needed.

Our fees are fixed and agreed in advance. To discuss CoS assignment for your next overseas hire, call 0141 496 0321 or request a callback for a free initial assessment. If you are a worker looking to understand your CoS, call the same number and we will direct you to the right service.

Related services: Skilled Worker Visa (worker applicant guide), Sponsor Licence Applications (applying for a new licence), Sponsor Licence Compliance (ongoing sponsor duties).