Reporting Sponsored Worker Changes: At a Glance
Sponsors have continuing duties to report specified changes affecting sponsored workers throughout the period of sponsorship. For most reportable worker changes, the general Home Office deadline is 10 working days from the relevant event, unless a different timeframe applies.
Reportable events can include delayed starts, unauthorised absence, certain periods of unpaid or reduced-pay absence, salary reductions, changes to role or duties, changes to normal work location and the ending of sponsorship.
The compliance decision can extend beyond whether an SMS report is required. Some changes can proceed under the worker’s existing sponsorship, while others may require a new Certificate of Sponsorship (CoS) and a new immigration application before the revised employment can take effect.
This guide explains which sponsored worker changes need to be reported, the applicable deadlines, how reporting is completed through the Sponsor Management System (SMS) and how employers should manage worker changes across HR, payroll and sponsor compliance processes.
Section A: Reporting Changes in Sponsored Workers’ Circumstances
A UK sponsor licence holder remains responsible for monitoring sponsored workers and keeping the Home Office informed of specified changes throughout the period of sponsorship. These duties continue after the CoS has been assigned and after the worker has started employment.
For most reportable changes affecting an individual sponsored worker, the sponsor will generally need to make the report within 10 working days of the relevant event occurring, unless the applicable sponsor guidance sets a different timeframe.
Worker-related reports are usually made through the SMS using the “Report migrant activity” function.
The employer first needs to establish the nature of the change and its immigration consequences. A change may:
- require an SMS report while sponsorship continues;
- require additional immigration action, including a new CoS or change of employment application; or
- mean that the employer can no longer continue sponsoring the worker.
This assessment is particularly important where there is a proposed change to salary, occupation, core duties, working hours or another fundamental feature of the sponsored role. An SMS report does not itself authorise an employment arrangement that falls outside the worker’s existing sponsorship.
Employers should therefore review significant employment changes before they take effect wherever possible. Early assessment allows the organisation to establish whether sponsorship can continue, what reporting is required and whether further immigration action needs to be completed first.
1. Which sponsored worker changes can be reportable?
Reporting duties can arise from changes affecting the worker’s employment, attendance, pay, role, work location or continuation of sponsorship.
Common events requiring sponsorship review include:
- a sponsored worker failing to start employment within the permitted period;
- more than 10 consecutive working days of unauthorised absence;
- certain periods of unpaid or reduced-pay absence;
- a reduction in salary;
- significant changes to job title, duties or occupation;
- changes to the worker’s normal work location;
- changes involving fully remote working; and
- resignation, dismissal, redundancy or another event ending sponsorship.
Not every employment change requires an SMS report. An ordinary salary increase, for example, will generally not need to be reported, subject to specific exceptions. Other changes may engage both a reporting requirement and a separate immigration requirement.
2. Why reporting sponsored worker changes matters
Failure to report a required change can amount to a breach of sponsor duties. Reporting failures can also expose weaknesses in the employer’s wider systems for monitoring sponsored workers and communicating employment changes to those responsible for the licence.
Depending on the facts and the sponsor’s wider compliance record, Home Office action can include additional scrutiny, changes to CoS allocation, downgrading where applicable, suspension or revocation of the sponsor licence.
The operational risk often arises before anyone accesses the SMS. A salary change may originate in payroll, a promotion with a line manager, an absence in an attendance system or a resignation with HR. Employers need processes that identify sponsored workers and escalate relevant changes quickly enough for the immigration position to be assessed and any required action completed on time.
3. Key reporting facts for sponsors
| Issue | General position |
|---|---|
| General deadline for worker changes | Usually within 10 working days of the relevant event, unless otherwise specified |
| How changes are generally reported | Through the Sponsor Management System, usually using the “Report migrant activity” function |
| Worker does not start employment | Reporting may be required where the worker does not start the sponsored role within the applicable 28-day period |
| Unauthorised absence | Must be reported where the worker is absent without permission for more than 10 consecutive working days |
| Unpaid or reduced-pay absence | Specific rules apply where absence without pay or on reduced pay exceeds four weeks in total, subject to applicable exceptions |
| Salary reduction | Must generally be reported and may require further immigration action depending on the circumstances |
| Ordinary salary increase | Generally does not need to be reported, subject to specific exceptions |
| Significant role or duty change | May be reportable where permitted within existing sponsorship; some changes require a new CoS and change of employment application |
| Normal work location changes | Generally reportable where the worker’s normal work location changes |
| Sponsorship ends | Must be reported where the sponsor stops sponsoring the worker |
| Compliance risk | Failure to report can contribute to sponsor licence enforcement action |
Section B: Which Changes in a Sponsored Worker’s Circumstances Must Be Reported?
Sponsors are required to report specified events and changes affecting their sponsored workers. The reporting duty is not limited to workers leaving employment. It applies throughout the sponsorship period and can be triggered by changes involving attendance, pay, employment, job role, work location and the continuation of sponsorship.
Unless the sponsor guidance specifies otherwise, reportable changes relating to a sponsored worker should generally be reported to the Home Office within 10 working days of the relevant event occurring.
Not every workplace change is reportable. The employer should first establish what has changed and then determine whether:
- the change simply needs to be recorded internally;
- the change must be reported through the Sponsor Management System (SMS);
- the change can take place while the worker continues under their existing sponsorship;
- the change requires a new Certificate of Sponsorship and a new immigration application; or
- the sponsor must stop sponsoring the worker.
This assessment should take place before significant employment changes are implemented wherever possible.
1. Sponsored worker does not start employment
Sponsors have reporting responsibilities where a sponsored worker does not start their role within the period permitted under the sponsor guidance.
The relevant period is generally linked to the latest of the following dates:
- the start date recorded on the worker’s Certificate of Sponsorship, including a properly reported change to that date;
- the date the worker’s immigration permission becomes valid;
- where applicable, the date permission to enter is granted under the Creative Worker visa concession; or
- the date the worker is notified that they have been granted permission.
Where the worker does not start the sponsored role within the applicable 28-day period, the sponsor must either report the new start date and the reasons for the delay if it intends to continue sponsoring the worker, or stop sponsoring the worker.
The required report should be made no later than 10 working days after the end of the 28-day period. The sponsor should be able to explain the reason for the delayed start.
The Home Office may subsequently consider whether the reason for the delay is acceptable.
Employers should therefore monitor the actual start dates of sponsored workers rather than relying solely on the anticipated start date recorded during recruitment.
2. Sponsored worker is absent without permission
Unauthorised absence is a specific sponsor reporting issue.
Where a sponsored worker is absent from work without permission for more than 10 consecutive working days, the sponsor must report the absence through the SMS.
The report should be made no later than 10 working days after the tenth working day of unauthorised absence. When making the report, the sponsor should also provide the worker’s most recently recorded residential address, telephone number and personal email address where held, in accordance with the sponsor guidance.
This reporting obligation can apply even where the employer has not decided to dismiss the worker and intends to continue sponsoring them.
Employers therefore need systems capable of distinguishing between:
- authorised annual leave;
- authorised sickness absence;
- other approved absence; and
- absence without permission.
Line managers should understand that prolonged unexplained absence involving a sponsored worker needs to be escalated promptly to HR or the sponsor compliance team.
3. Sponsored worker is absent without pay or on reduced pay
Different rules apply where a sponsored worker is absent from work without pay or on reduced pay.
As a general sponsorship principle, a sponsored worker cannot simply remain absent without pay or on reduced pay indefinitely while sponsorship continues unchanged. Specific rules apply where the absence exceeds four weeks in total in a calendar year (1 January to 31 December), subject to permitted exceptions and the circumstances of the particular immigration route. For a Scale-up Worker, the relevant four-week period is assessed during the period for which the sponsor has sponsorship responsibility.
The sponsor should establish:
- why the worker is absent;
- whether the absence is authorised;
- how long the absence has lasted;
- whether the worker is receiving normal pay, reduced pay or no pay;
- whether an exception under the sponsor guidance applies;
- whether the absence must be reported; and
- whether sponsorship can continue.
This issue should not be confused with the separate reporting requirement for more than 10 consecutive working days of unauthorised absence.
4. Changes to a sponsored worker’s salary
Changes to remuneration should trigger a sponsorship compliance review, but the reporting position differs depending on whether pay is increasing or decreasing.
Where the worker’s salary or pay is reduced from the level stated on their Certificate of Sponsorship, the sponsor must report the reduction through the SMS where the reduction is for a reason not related to absence.
Before implementing a reduction, the employer should also determine whether the worker can continue to satisfy the immigration requirements applying to their sponsored role.
An SMS report does not make an otherwise impermissible salary reduction compliant.
Depending on the circumstances, the worker may need a new Certificate of Sponsorship and a successful change of employment application before the revised arrangement can take effect.
5. Salary increases
An ordinary increase in a sponsored worker’s salary does not generally need to be reported through the SMS.
This means that routine increases arising from matters such as:
- annual pay reviews;
- contractual increases;
- performance-related increases; or
- general salary progression
will not normally create a worker reporting obligation solely because the worker’s salary has increased.
Employers should nevertheless maintain accurate payroll and employment records and check whether any specific exception applying to the worker’s immigration route requires different action. In particular, a relevant increase must be reported where the sponsor has been sponsoring a pre-registration nurse or midwife who has now completed registration, in accordance with the applicable Skilled Worker sponsor guidance.
6. Changes to the sponsored worker’s job role, title or duties
A significant change to a sponsored worker’s employment can require reporting even where the employer intends sponsorship to continue.
Relevant changes can include changes to:
- job title;
- core duties;
- responsibilities;
- seniority;
- the nature of the sponsored role; or
- the worker’s position following promotion or restructuring.
The employer should assess the substance of the role rather than relying only on the job title.
A change of title with substantially unchanged duties may have different immigration consequences from a change that results in the worker performing a materially different occupation.
7. Changes within the same occupation code
Certain significant changes to employment may be capable of being reported through the SMS where the worker remains within the same occupation code and all applicable requirements for continuing sponsorship are satisfied.
This can include changes such as a promotion or alteration to the worker’s job title or core duties.
The sponsor should confirm, among other things, that it assigned the Certificate of Sponsorship that led to the worker’s most recent grant of permission, that the revised role remains within the same relevant occupation code, that the role remains eligible for sponsorship, that the applicable salary requirements continue to be met and that any relevant Immigration Salary List or transitional condition is satisfied.
Where the change can lawfully take place under the existing sponsorship arrangements, the sponsor should make any required SMS report within the applicable reporting period.
8. Changes that require more than an SMS report
Employers should not assume that reporting a change through the SMS gives them permission to make any change to a sponsored worker’s employment.
A more substantial change may require the worker to make a new immigration application before taking up the revised role.
This can arise, for example, where the proposed change means the worker will no longer remain within the occupation parameters permitted under their existing sponsorship.
Where a change of employment application is required, the employer may need to:
- assess whether the new role qualifies for sponsorship;
- assign a new Certificate of Sponsorship;
- ensure the worker makes the required immigration application; and
- ensure the revised employment arrangements are not implemented prematurely.
This distinction is critical. An SMS-reportable change and a change requiring a new immigration application are not the same thing.
9. Changes to the sponsored worker’s normal work location
Sponsors must keep the Home Office informed of relevant changes to a sponsored worker’s normal work location.
This can include a worker moving to:
- a different office or branch;
- a different client site;
- another regular work location; or
- a working arrangement that materially changes where the sponsored employment is normally carried out.
Employers should therefore consider sponsorship reporting whenever a permanent or regular workplace change is proposed.
10. Hybrid and remote working
Hybrid working does not mean that every individual change in working location needs to be reported.
For example, where a sponsored worker has an established hybrid arrangement and works between their normal workplace and home, sponsors do not generally need to report every occasion on which the employee works remotely.
A move to a hybrid working pattern does not, by itself, need to be reported. The sponsor should instead consider whether there has been a reportable change to the worker’s main office work location, a new client site, or a move to entirely remote working.
A different consideration applies where the worker will work entirely remotely, with little or no requirement to attend the sponsor’s premises or a client site. This should be reported through the SMS in accordance with the sponsor guidance.
Sponsors should also be able to explain how they continue to fulfil their monitoring and sponsorship duties where sponsored workers work remotely.
11. Sponsored worker leaves employment
Where a sponsored worker leaves the organisation, the sponsor must report that it is no longer sponsoring the worker.
This can arise because of:
- resignation;
- dismissal;
- redundancy;
- termination during probation;
- mutual termination;
- the worker moving to another employer; or
- another event bringing the sponsored employment to an end.
The employer should ensure the termination date recorded for sponsorship purposes is accurate and consistent with its HR and payroll records.
12. Information required when sponsorship ends
When reporting that it has stopped sponsoring a worker, the sponsor should provide the information required by the Home Office through the SMS.
This includes relevant information held by the sponsor concerning the worker’s most recently recorded contact details, including their last known residential address, telephone number and personal email address where held.
Employers should therefore ensure sponsored worker contact information is maintained as part of their wider sponsor record-keeping processes.
13. Other route-specific reporting requirements
The general reporting duties do not necessarily represent every circumstance that may need to be reported for every sponsored immigration route.
Additional requirements can apply depending on:
- the immigration route;
- the type of sponsored role;
- the worker’s particular circumstances; and
- route-specific sponsor guidance.
Sponsors should therefore check the guidance applying to the individual worker rather than relying solely on a generic reporting checklist.
For offshore workers, separate reporting requirements apply to the worker’s initial arrival in UK waters and final departure from UK waters, generally within 10 working days of the relevant event.
14. The employer’s reporting decision
Whenever a material change affects a sponsored worker, the employer should ask:
- What exactly has changed?
- Does the Home Office require the change to be reported?
- What is the applicable reporting deadline?
- Can the worker continue under their existing sponsorship?
- Is a new Certificate of Sponsorship or immigration application required?
- Does sponsorship instead need to end?
- What evidence should be retained to demonstrate the action taken?
This assessment provides the foundation for effective sponsored worker reporting and helps prevent employers from treating the SMS as a substitute for substantive immigration compliance.
Section C: When and How to Report Sponsored Worker Changes
Identifying a reportable change is only the first part of the sponsor’s responsibility. The employer must also ensure that the change is reported within the applicable deadline, that the information submitted to the Home Office is accurate and that appropriate evidence of the action is retained.
For most reportable changes affecting an individual sponsored worker, the general requirement is to notify the Home Office within 10 working days of the relevant event occurring, unless the sponsor guidance provides a different timeframe.
Sponsors should not treat the 10-working-day period as a target. Internal processes should be designed so that relevant changes reach the person responsible for sponsor compliance as soon as they occur.
1. When does the 10-working-day reporting period start?
The reporting period will generally run from the relevant event or change that gives rise to the reporting obligation.
Depending on the circumstances, this may be the date on which:
- a sponsored worker’s employment ends;
- a reportable change to employment takes effect;
- a salary reduction takes effect;
- the worker’s normal work location changes;
- the relevant absence threshold is reached;
- the sponsor becomes required to report a failure to start employment; or
- another reportable event occurs.
This makes it important for employers to record effective dates accurately. A sponsor should not assume that the reporting period only starts when the Level 1 User or immigration team becomes aware of the event.
Internal delays in communicating a change can therefore create sponsor compliance risk.
2. Why timely reporting matters
The Home Office expects sponsors to have systems capable of identifying reportable events and communicating them to the relevant sponsor licence personnel.
A common compliance problem arises where the employment change itself is properly recorded by one part of the organisation but the immigration implications are not considered.
For example:
- HR records a resignation but does not inform the Level 1 User;
- payroll implements a salary reduction without sponsor compliance review;
- a line manager changes a worker’s duties without notifying HR;
- a worker moves permanently to another workplace but the sponsorship team is not told;
- absence is recorded correctly in an attendance system but is never reviewed for sponsorship purposes.
In each case, the underlying employment information may be accurate while the sponsor’s Home Office reporting remains incomplete.
3. How sponsored worker changes are reported through the SMS
Most worker-related changes are reported through the Sponsor Management System.
Unless the applicable guidance specifies another process, sponsors will generally use the “Report migrant activity” function within the SMS to report changes concerning an individual sponsored worker.
The person completing the report should ensure that the information submitted accurately reflects the underlying employment circumstances and is consistent with the sponsor’s HR and payroll records.
The Home Office provides separate operational instructions on reporting worker activity through the SMS. Sponsors should follow the current SMS guidance when completing the relevant action.
4. Step 1: Identify the change
The process should begin as soon as the employer becomes aware of a potentially relevant change.
This could arise through:
- a resignation;
- a dismissal or redundancy process;
- a promotion;
- a proposed change in duties;
- a salary review;
- a payroll adjustment;
- a workplace relocation;
- a change to remote working arrangements;
- an absence management process;
- a business restructure; or
- another change affecting the sponsored employment.
Employers should have a mechanism for identifying whether the affected individual is sponsored.
5. Step 2: Establish whether the change is reportable
Once a change has been identified, the sponsor should determine whether the Home Office requires notification.
The assessment should consider:
- the worker’s immigration route;
- the nature of the event;
- the information recorded on the Certificate of Sponsorship;
- the applicable sponsor guidance;
- whether a specific reporting threshold has been reached; and
- whether route-specific requirements apply.
Employers should avoid adopting a blanket rule that every change must be reported. Equally, they should not assume that a change is too minor to matter without first checking the applicable requirements.
6. Step 3: Determine whether an SMS report is sufficient
This is one of the most important stages in the process.
The employer should establish whether the change:
- can take place under the worker’s existing sponsorship and simply needs to be reported;
- requires additional immigration action before it can take effect; or
- means the employer must stop sponsoring the worker.
This is particularly important for changes involving:
- occupation;
- core duties;
- salary;
- the nature of the sponsored role; and
- the identity of the employing or sponsoring entity.
Submitting an SMS report does not itself authorise an employment arrangement that falls outside the conditions of the worker’s existing sponsorship.
7. Step 4: Complete the SMS report
Where reporting is required, an appropriately authorised SMS user should complete the relevant action within the applicable deadline.
The sponsor should provide accurate information and, where required, explain:
- what has changed;
- when the change occurred;
- why the change occurred;
- whether sponsorship is continuing; and
- any other information requested through the SMS.
The description entered through the SMS should be sufficiently clear to explain the event accurately.
Sponsors should avoid vague or potentially misleading descriptions where more specific information is available.
8. Step 5: Update internal records
Completing the SMS report should not be the end of the process.
The employer should ensure its own records are updated so that they remain consistent with the information reported to the Home Office.
Depending on the event, this may involve updating:
- the employee’s HR record;
- the sponsored worker register;
- payroll records;
- job descriptions;
- work location records;
- absence records;
- termination records; and
- internal sponsor compliance records.
Consistency between these systems is particularly important if the sponsor is subsequently subject to a Home Office compliance check.
9. Step 6: Retain evidence of the report
Sponsors should maintain an appropriate audit trail showing how the change was identified and managed.
Depending on the circumstances, the employer should be able to establish:
- what changed;
- the date of the change;
- when the sponsor became aware of it;
- who assessed the sponsorship implications;
- whether reporting was required;
- when the SMS action was completed;
- what information was reported; and
- what supporting employment records are available.
This evidence can help the sponsor demonstrate that it has effective systems for managing its reporting duties.
10. Who should report sponsored worker changes?
The sponsor licence holder remains responsible for ensuring that its sponsor duties are met.
In practice, responsibility for identifying and processing changes will often be distributed across different parts of the organisation.
| Role or function | Typical responsibility |
|---|---|
| Authorising Officer | Senior oversight of the sponsor licence and sponsor compliance arrangements |
| Level 1 User | Day-to-day SMS activity, including relevant worker reporting |
| HR | Identifying employment changes affecting sponsored workers |
| Payroll | Identifying changes to salary, pay and relevant working arrangements |
| Line managers | Escalating operational changes involving duties, location, attendance or employment |
| Sponsor compliance or global mobility team | Assessing immigration implications and coordinating required action |
The precise structure will depend on the size and organisation of the employer, but responsibility should be clear.
11. Internal reporting workflow
A practical sponsored worker reporting process may operate as follows:
Employment change identified
↓
Confirm whether the employee is sponsored
↓
Escalate to HR or sponsor compliance
↓
Assess the immigration and sponsorship implications
↓
Determine whether an SMS report is required
↓
Determine whether further immigration action is required
↓
Complete required action within the applicable deadline
↓
Update HR, payroll and sponsor records
↓
Retain evidence
This workflow reduces reliance on individual employees remembering sponsor licence requirements and embeds sponsorship compliance within normal workforce management.
12. Do not wait until the reporting deadline
The existence of a 10-working-day reporting period should not encourage employers to delay reviewing changes.
Some employment decisions need immigration assessment before they are implemented.
For example, waiting until after a substantial role change or salary reduction has taken effect before considering the worker’s sponsorship position may mean the employer identifies too late that additional immigration action was required.
A better compliance model is:
review first → implement where permissible → report within the required timeframe.
This allows the employer to distinguish between straightforward reporting events and changes that could affect the worker’s underlying permission to undertake the sponsored role.
Section D: Changes to Sponsored Employment: Roles, Promotions, Salary and Working Arrangements
Changes to a sponsored worker’s employment require particular care because an employer cannot assume that every contractual or operational change can be accommodated under the worker’s existing sponsorship.
Some changes can take place while the existing sponsorship continues, subject to any required SMS report. Other changes are sufficiently significant that the worker may need a new Certificate of Sponsorship (CoS) and a new immigration application before they can undertake the revised role.
The sponsor should therefore consider the immigration position before implementing material changes to a sponsored worker’s role, duties, occupation, salary or working arrangements.
1. Changing a sponsored worker’s job role
Employers frequently change employees’ responsibilities as their businesses develop. For sponsored workers, however, the employer should consider whether the revised position remains consistent with the basis on which the worker is being sponsored.
A role review should consider:
- the worker’s existing job title;
- their current core duties;
- the occupation code under which they are sponsored;
- the proposed new duties;
- whether the nature of the occupation is changing;
- the revised salary and working hours;
- whether the role remains eligible for sponsorship; and
- whether the change can take place under the worker’s existing immigration permission.
The substance of the employment is more important than the label attached to the role.
Simply retaining the same job title does not necessarily mean the sponsored role remains unchanged if the worker’s actual duties have materially altered.
2. Changes to job title and core duties
A change to a worker’s job title or core duties may be reportable even where the worker remains sponsored in the same occupation code.
For example, an employer may reorganise a department and change the worker’s title while their underlying occupation remains substantially the same. Alternatively, a promotion may increase the worker’s seniority and responsibilities without moving them into a different occupation.
Where the change is permitted under the existing sponsorship arrangements, including where all applicable same-occupation conditions are met, the sponsor should complete any required SMS report within the applicable reporting period.
The employer should retain evidence explaining the revised role and why it remains compatible with the worker’s sponsorship.
3. Promotions
A promotion involving a sponsored worker should trigger an immigration compliance review before it is confirmed.
The employer should consider:
- whether the worker remains in the same occupation;
- whether their core duties are changing;
- whether the promotion changes the applicable occupation code;
- whether salary is changing;
- whether the revised role continues to meet the requirements of the immigration route; and
- whether the change is reportable through the SMS or requires a new immigration application.
A promotion is therefore not automatically prohibited and does not automatically require a new immigration application. The immigration consequences depend on the substance of the new position and, where the role remains within the same occupation code, whether all applicable continuing-sponsorship conditions are met.
4. When a role change may require a new immigration application
A sponsor should not use an SMS report as a substitute for a change of employment application where the Immigration Rules require one.
If a proposed change takes the worker outside the employment that can be undertaken under their existing sponsorship, the sponsor should establish what further immigration action is required before the worker starts the revised role.
Depending on the route and circumstances, this may involve:
- confirming that the new role is eligible for sponsorship;
- identifying the correct occupation code;
- checking the applicable salary requirements;
- assigning a new CoS;
- the worker making the required immigration application; and
- waiting until the worker is permitted to undertake the revised employment before implementing the change.
This is why proposed role changes should be referred for sponsorship review before the contractual change takes effect.
5. Changes to salary
Salary changes require careful review because salary can be both a sponsor reporting issue and a substantive eligibility requirement for the worker’s immigration route.
The employer should distinguish between:
- salary increases;
- salary reductions;
- temporary reductions connected with absence;
- changes resulting from reduced working hours;
- changes to allowances or other remuneration; and
- changes that could affect whether the sponsored role continues to satisfy the relevant salary requirements.
Payroll teams should therefore not implement material changes to a sponsored worker’s remuneration without considering whether immigration review is required.
6. Salary increases
An ordinary salary increase does not generally need to be reported to the Home Office.
This can include increases resulting from:
- annual pay reviews;
- performance reviews;
- contractual salary progression;
- company-wide pay awards; or
- other ordinary increases in remuneration.
The employer should still update its internal HR and payroll records and ensure that the worker’s employment documentation accurately reflects the new salary.
Specific exceptions can apply under the sponsor guidance. In particular, a relevant increase must be reported where the sponsor has been sponsoring a pre-registration nurse or midwife who has now completed registration, in accordance with the applicable Skilled Worker sponsor guidance.
7. Salary reductions
A reduction in a sponsored worker’s salary from the level stated on their CoS is more significant and must be reported where the reduction is for a reason not related to absence.
Before implementing a salary reduction, the sponsor should determine:
- why the salary is being reduced;
- whether working hours are also changing;
- whether the worker will continue to satisfy the salary requirements applying to their route;
- whether the reduction is permitted under the worker’s existing sponsorship;
- whether the reduction must be reported through the SMS; and
- whether a new CoS and immigration application are required.
The fact that a salary reduction can be entered on the SMS does not mean that every salary reduction is permitted.
If the revised salary or employment arrangements fall outside what is allowed under the worker’s existing sponsorship, additional immigration action may be required before the change takes effect.
8. Temporary reductions in salary
Employers should also distinguish between a permanent contractual salary reduction and a temporary reduction resulting from absence or another permitted circumstance.
Specific sponsorship rules apply to sponsored workers who are absent without pay or receiving reduced pay for an extended period.
The employer should consider:
- the reason for the reduction;
- the duration of the arrangement;
- whether an applicable exception permits sponsorship to continue;
- whether reporting is required; and
- whether the worker continues to meet the relevant immigration requirements.
These issues should be reviewed at the point the reduced-pay arrangement is proposed rather than waiting until the relevant absence threshold has already been exceeded.
9. Changes to working hours
A change to working hours can also affect sponsorship because the worker’s salary, working pattern and sponsored employment may be interconnected.
Examples include:
- moving from full-time to part-time working;
- reducing contractual hours;
- increasing contractual hours;
- temporary changes to hours;
- flexible working arrangements; and
- changes associated with parental, sickness or other absence.
Before agreeing a significant reduction in hours, the employer should assess whether the resulting salary and employment arrangements continue to satisfy the requirements of the worker’s immigration route.
Where the change also results in a reportable salary reduction or another reportable change, the relevant SMS action should be completed.
10. Flexible working requests from sponsored workers
Sponsored workers have the same need for ordinary workforce management processes as other employees, and a flexible working request should not automatically be treated as incompatible with sponsorship.
However, before implementing a request that materially changes the sponsored employment, the employer should assess the immigration implications.
For example, a request may involve:
- reduced working hours;
- a corresponding salary reduction;
- a change to the normal work location;
- substantial homeworking; or
- a combination of these changes.
The sponsor should consider the combined effect of the arrangement rather than looking at each contractual change in isolation.
11. Changes following business restructuring
Business restructuring can result in changes to sponsored workers even where their employment does not end.
A restructure may affect:
- job titles;
- reporting lines;
- departments;
- duties;
- seniority;
- salary;
- working hours;
- work location; or
- the employing entity.
Each affected sponsored worker should be reviewed individually.
A change in reporting line or internal department may have little sponsorship significance if the underlying role remains unchanged. A restructure that materially changes the worker’s occupation, salary or employer can have much more significant consequences.
12. Changes involving a different employing entity
Particular care is required where a restructure, acquisition, transfer or other corporate transaction changes the legal entity employing a sponsored worker.
A sponsor licence belongs to the organisation to which it was granted. It cannot simply be treated as transferring automatically between separate legal entities.
Where the employing entity changes, the employer should assess the sponsor licence and immigration implications before the transfer takes place.
This can involve separate duties relating to organisational changes, corporate transactions and the sponsor licence itself, in addition to any worker-specific reporting obligations.
Those wider organisational reporting requirements should be considered separately from the individual worker reporting duties covered in this guide.
13. Review employment changes before implementation
For sponsored workers, the safest operational sequence is:
Proposed employment change
↓
Identify sponsorship status
↓
Review immigration implications
↓
Confirm whether existing sponsorship can continue
↓
Identify any new CoS or application requirement
↓
Implement the change when permissible
↓
Complete any required SMS reporting
↓
Update and retain employment records
This approach is preferable to discovering after a promotion, salary reduction or restructure that the new employment arrangement does not fit within the worker’s existing sponsorship.
Section E: Absence, Attendance and Sponsored Worker Reporting
Sponsor licence holders have duties to monitor the attendance of sponsored workers and to take appropriate action where absence engages the sponsor reporting rules.
Employers should distinguish carefully between different types of absence. An employee being away from work does not automatically mean that an SMS report is required. The reporting position depends on matters including whether the absence is authorised, how long it lasts, whether the worker continues to receive their normal salary and whether a permitted exception applies.
Two areas require particular attention:
- unauthorised absence for more than 10 consecutive working days; and
- absence without pay or on reduced pay for more than four weeks in total, subject to the applicable exceptions and sponsorship rules.
These are separate compliance issues and should not be treated as the same reporting trigger.
1. Unauthorised absence for more than 10 consecutive working days
Where a sponsored worker is absent from work without permission for more than 10 consecutive working days, the sponsor must report the absence to the Home Office.
The report should be made through the Sponsor Management System no later than 10 working days after the tenth working day of unauthorised absence.
The reporting obligation applies even where the employer has not decided to terminate the worker’s employment and intends to continue sponsoring them.
The sponsor should therefore have systems capable of identifying when an unexplained or unauthorised absence reaches the relevant threshold.
2. What counts as unauthorised absence?
Whether an absence is authorised will depend on the circumstances and the employer’s own procedures.
Examples of absence that may require investigation include situations where a sponsored worker:
- fails to attend work without explanation;
- does not return following authorised leave;
- remains absent after permission for absence has expired;
- fails to follow the employer’s absence notification procedure; or
- otherwise remains away from work without the employer’s permission.
The employer should establish the facts rather than automatically treating every unexplained absence as a sponsorship breach.
Records should show when the absence started, attempts made to contact the worker, any explanation subsequently provided and how the employer classified the absence.
3. Authorised absence
Ordinary authorised absence should not be confused with unauthorised absence.
Examples can include:
- annual leave;
- authorised sickness absence;
- maternity leave;
- paternity leave;
- shared parental leave;
- adoption leave;
- other authorised family-related leave; and
- other periods of absence approved by the employer.
However, the fact that an absence is authorised does not necessarily mean that it has no sponsorship implications.
If the worker is absent without pay or on reduced pay for an extended period, the separate rules governing reductions in salary and prolonged absence must also be considered.
4. Absence without pay or on reduced pay
Sponsors must pay particular attention where a sponsored worker is absent from work without pay or receives reduced pay.
Under the sponsor guidance, specific rules apply where a sponsored worker is absent from work without pay or on reduced pay for more than four weeks in total in a calendar year (1 January to 31 December), subject to specified exceptions and the circumstances permitted by the relevant sponsorship rules. For a Scale-up Worker, the relevant period is the period for which the sponsor has sponsorship responsibility.
The four-week issue is different from the rule governing more than 10 consecutive working days of unauthorised absence.
An absence may be fully authorised by the employer but still require sponsorship review because of its duration and effect on the worker’s pay.
5. The four-week period does not have to be continuous
Employers should not assume that the relevant period only matters where the worker has been continuously absent for four weeks.
The sponsor guidance refers to absence without pay or on reduced pay exceeding four weeks in total in the relevant calendar year, or during the sponsor’s period of sponsorship responsibility for a Scale-up Worker.
This means employers need sufficiently accurate absence and payroll records to identify cumulative periods rather than looking only for one uninterrupted period of leave.
HR and payroll information should therefore be capable of being considered together when monitoring sponsored workers.
6. Permitted exceptions for certain types of absence
The sponsor rules recognise specified circumstances in which a sponsored worker may be absent without pay or on reduced pay for more than four weeks without the sponsor automatically having to stop sponsorship.
Depending on the applicable rules and circumstances, recognised reasons can include certain periods connected with:
- sickness;
- statutory maternity leave;
- statutory paternity leave;
- statutory parental leave;
- shared parental leave;
- statutory adoption leave;
- statutory neonatal care leave;
- jury service;
- attending court as a witness;
- assisting with a national or international humanitarian or environmental crisis, where the relevant requirements are met;
- taking part in legally organised industrial action; and
- other circumstances specifically permitted by the sponsor guidance.
The sponsor should check the current guidance and the worker’s particular circumstances before relying on an exception.
Where a permitted exception allows sponsorship to continue beyond four weeks, the sponsor should still report the absence through the SMS in accordance with the sponsor guidance.
7. Long-term sickness absence
Long-term sickness should not be treated as automatically requiring sponsorship to end.
Instead, the employer should establish:
- whether the sickness absence is authorised;
- how long the worker has been absent;
- whether the worker is receiving normal salary, reduced salary or no salary;
- whether the relevant absence and pay rules are engaged;
- whether an exception permits sponsorship to continue;
- whether the circumstances need to be reported through the SMS; and
- what supporting evidence should be retained.
This is why an employer should avoid applying a simplistic rule that every sponsored worker on long-term sick leave must be reported or that sponsorship must automatically cease.
The actual sponsorship position depends on the nature of the absence and the applicable rules.
8. Reduced sick pay
A sponsored worker may initially receive normal contractual or statutory pay and later move onto reduced pay or no pay during an extended period of sickness absence.
This transition can be significant for sponsorship purposes.
Employers should ensure that HR and payroll systems identify when a sponsored worker’s pay changes because of absence so that the sponsorship implications can be reviewed at the appropriate time.
The relevant question is not simply whether the employee remains employed. The sponsor must also consider whether continued sponsorship is permitted under the rules applying to the absence and reduced-pay arrangement.
9. Other unpaid leave
Requests for unpaid leave involving sponsored workers should be reviewed before approval where possible.
Examples can include:
- career breaks;
- extended personal leave;
- additional unpaid holiday;
- unpaid compassionate leave;
- temporary breaks from employment; or
- other discretionary unpaid absence.
The fact that an employer is willing to authorise the leave under its employment policies does not necessarily mean that sponsorship can continue throughout the period.
The sponsor should consider the duration, reason for the absence, applicable exceptions and any reporting or sponsorship consequences before agreeing the arrangement.
10. Industrial action
Sponsored workers may participate in legally organised industrial action.
The sponsor guidance makes provision for qualifying absence connected with legally organised industrial action when applying the rules relating to unpaid or reduced-pay absence.
Employers should therefore avoid treating participation in lawful industrial action as equivalent to unexplained or unauthorised absence for sponsorship purposes.
Accurate records should nevertheless be maintained so that the employer can explain the reason for the worker’s absence and any associated reduction in pay.
11. Failure to return from authorised leave
A period of absence can change character over time.
For example, a worker may have been granted two weeks of authorised annual leave but fail to return to work when that leave ends.
The initial period may have been authorised, while the subsequent absence may become unauthorised.
The employer should:
- record the date on which authorised leave ended;
- attempt to establish why the worker has not returned;
- follow the organisation’s normal absence procedures;
- identify when any sponsor reporting threshold is reached;
- make any required SMS report; and
- consider whether sponsorship can continue.
This illustrates why sponsors need active absence monitoring rather than relying solely on historical leave approvals.
12. Absence and termination of employment
Prolonged absence may eventually result in the employer deciding to terminate employment, depending on the circumstances and applicable employment law considerations.
Where employment ends, the sponsor must separately consider its obligation to report that it is no longer sponsoring the worker.
The reporting of unauthorised absence and the later reporting of termination are distinct events. Reporting the earlier absence does not remove the obligation to report the subsequent ending of sponsorship where required.
13. Absence records sponsors should maintain
Effective absence monitoring depends on reliable records.
For sponsored workers, employers should be able to establish:
- the dates of absence;
- the reason for absence;
- whether the absence was authorised;
- when authorisation started and ended;
- the worker’s pay status during the absence;
- communications with the worker;
- any supporting documentation;
- whether a reporting threshold was reached;
- what sponsorship review took place; and
- what SMS action was completed where required.
The employer’s attendance, HR, payroll and sponsor compliance records should be capable of providing a consistent account of the worker’s circumstances.
14. Practical absence monitoring workflow
A practical process for sponsored worker absence is:
Sponsored worker absent
↓
Record reason and whether absence is authorised
↓
Monitor duration of absence
↓
Monitor salary and pay status
↓
Check whether a sponsor reporting threshold is reached
↓
Check whether a permitted exception applies
↓
Determine whether sponsorship can continue
↓
Complete any required SMS reporting
↓
Retain supporting evidence
This approach helps employers distinguish ordinary workforce absence management from circumstances that require action under the sponsor licence regime.
Section F: Work Location, Hybrid Working and Remote Working
A sponsor must keep the Home Office informed of relevant changes to where a sponsored worker normally carries out their employment.
Work location reporting has become particularly important as employers adopt hybrid, remote and multi-site working arrangements. Sponsors should distinguish between an occasional change in where an employee happens to work and a change to the worker’s normal or regular working arrangements.
Not every day spent working from home, visiting another office or attending a client site requires an SMS report. The key issue is whether there has been a reportable change to the sponsored worker’s normal work location or regular working pattern.
1. Changes to a sponsored worker’s normal work location
Where a sponsored worker’s normal work location changes, the sponsor should consider whether the new location needs to be reported through the Sponsor Management System.
This can include a move to:
- another office operated by the sponsor;
- a different branch;
- a new permanent workplace;
- a client site;
- another location from which the worker will regularly perform their sponsored role; or
- a new combination of regular work locations.
The sponsor should ensure that the locations associated with the sponsored employment remain accurately reflected in its sponsorship records.
2. Moving between the sponsor’s offices
A sponsored worker may move from one office or branch to another without changing employer or occupation.
Even where the role itself remains unchanged, a change in normal work location can create a separate sponsor reporting requirement.
For example, an employee sponsored to work primarily from the organisation’s Manchester office may later be permanently transferred to its London office.
The employer should not assume that no sponsorship action is necessary simply because:
- the legal employer remains the same;
- the employee retains the same job title;
- salary remains unchanged; or
- the occupation code remains unchanged.
The change in normal work location should itself be considered for reporting purposes.
3. Sponsored workers based at client sites
Some sponsored roles involve employees working at client premises or other third-party locations.
Where a worker moves to a new client site that becomes a normal or regular work location, the sponsor should consider whether the change needs to be reported.
The sponsor should also remain satisfied that it continues to have responsibility for the sponsored worker and that the arrangements are compatible with the relevant sponsorship requirements.
Client-site arrangements should not result in the sponsor losing effective responsibility for the worker or create an arrangement inconsistent with the basis on which sponsorship was granted.
4. Temporary visits to other locations
Not every temporary movement creates a reporting requirement.
A sponsored worker may, as part of their normal duties:
- attend meetings at another office;
- visit clients;
- travel to temporary project locations;
- attend conferences or training;
- work occasionally from another business location; or
- undertake other temporary work-related travel.
Employers should distinguish these ordinary temporary movements from a change to the worker’s normal or regular work location.
The sponsor should consider the actual working pattern rather than treating every individual movement as a separate reporting event.
5. Hybrid working
Hybrid working commonly involves an employee dividing their working time between the employer’s premises and their home.
A sponsor does not generally need to report every occasion on which a sponsored worker works from home under an established hybrid arrangement.
For example, where an employee ordinarily works three days each week from the sponsor’s office and two days from home, the sponsor would not normally make a separate SMS report each time the worker works remotely.
The relevant question is whether the worker’s regular working pattern has materially changed.
6. Changes to an established hybrid working pattern
A significant change to a sponsored worker’s established hybrid arrangement should trigger a sponsorship review, but a change in the balance of home and office working is not automatically reportable simply because the hybrid pattern has changed.
Examples may include:
- moving from predominantly office-based working to predominantly homeworking;
- changing the office from which the employee normally works;
- adding a new regular work location;
- moving permanently to a different geographical location; or
- changing to an entirely remote working arrangement.
The employer should consider whether the new arrangement changes the worker’s main office work location, introduces a new client site or results in entirely remote working, as these are the types of changes that may require reporting.
7. Fully remote sponsored workers
Particular attention is required where a sponsored worker will work entirely remotely with little or no requirement to attend the sponsor’s premises or a client site.
Where the working arrangement becomes entirely remote, the sponsor should report the relevant change through the SMS in accordance with the sponsor guidance.
The employer should also be able to explain why sponsorship is required for the role and how it continues to exercise appropriate responsibility and oversight over the sponsored worker.
8. Monitoring sponsored workers who work remotely
Remote working does not remove the sponsor’s ongoing duties.
The organisation should continue to have appropriate systems for monitoring matters relevant to sponsorship, including:
- attendance and engagement with work;
- absence;
- changes to duties;
- changes to salary and working hours;
- changes to employment status;
- contact details; and
- other circumstances that may trigger a sponsor reporting obligation.
The precise monitoring arrangements will depend on the nature of the employment and the organisation’s working practices, but the sponsor should be able to demonstrate that remote working has not resulted in the sponsored worker falling outside its compliance systems.
9. Home address changes and work location reporting
A worker changing their residential address should not automatically be treated as the same thing as a change in sponsored work location.
However, the distinction can become important where the employee’s home is also a regular or principal place from which they perform their sponsored role.
Employers should therefore consider both:
- whether employee contact records need updating; and
- whether the change alters the worker’s regular working arrangements in a way that engages the sponsor reporting requirements.
This avoids confusing ordinary employee record maintenance with the separate question of whether there has been a reportable change to the sponsored employment.
10. International remote working
Requests by sponsored workers to work remotely from outside the UK require additional consideration.
The employer should not treat an overseas remote-working request solely as an HR or flexible-working issue.
Depending on the circumstances, relevant considerations can include:
- the worker’s UK immigration position;
- the purpose and duration of the overseas arrangement;
- whether the UK sponsored role is continuing;
- the worker’s pay arrangements;
- whether any sponsor reporting obligation arises;
- right to work and immigration requirements in the overseas jurisdiction;
- tax and social security implications;
- employment law considerations; and
- corporate or permanent establishment risks.
The immigration and sponsorship position should therefore be reviewed alongside the employer’s wider international remote-working policies.
11. Work location changes caused by restructuring
Organisational restructuring can also result in sponsored workers moving location.
For example, an employer may:
- close an office;
- consolidate operations at another site;
- move a team to a different branch;
- transfer functions between locations; or
- introduce a new permanent remote-working model.
Where sponsored workers are affected, the employer should identify them as part of the restructuring process and assess the reporting implications before or when the change takes effect, as appropriate.
If the restructure also involves a change in employing entity, ownership or another corporate change, separate sponsor licence reporting requirements may apply in addition to the worker-specific work location issue.
12. Work location records
Employers should maintain sufficient records to understand where sponsored workers normally perform their duties.
Depending on the organisation’s working arrangements, useful information may include:
- principal workplace;
- regular additional workplaces;
- client-site arrangements;
- hybrid working arrangements;
- remote-working agreements;
- changes to normal workplace;
- effective date of any change; and
- SMS reporting completed where required.
These records can help demonstrate that the sponsor understands where its sponsored workers are working and that relevant changes are being identified.
13. Practical work location reporting test
When a sponsored worker’s working arrangements change, employers should ask:
- Where did the worker normally work before the change?
- Where will they normally work after the change?
- Is this temporary or a new regular arrangement?
- Has a new office, branch or client site become a normal work location?
- Has the worker become entirely or predominantly remote?
- Does the change need to be reported through the SMS?
- Do the sponsor’s internal records need updating?
The key distinction is between ordinary day-to-day flexibility and a substantive change to the sponsored worker’s normal working arrangements.
Section G: When Sponsorship Ends: Resignation, Dismissal, Redundancy and Other Terminations
Where an employer stops sponsoring a worker, the change must be reported to the Home Office through the Sponsor Management System (SMS).
This obligation applies regardless of the reason why sponsorship ends. It can arise following resignation, dismissal, redundancy, the expiry of a fixed-term arrangement, the worker moving to another employer or another event that brings the sponsored employment to an end.
The sponsor should generally report the event within 10 working days and ensure that the information submitted through the SMS is consistent with its employment, payroll and termination records.
1. Sponsored worker resigns
Where a sponsored worker resigns, the employer should identify the worker’s actual final date of employment and complete the required sponsor reporting.
The employer should not assume that the employee will notify the Home Office on its behalf. The reporting obligation belongs to the sponsor.
A practical process should include:
- recording receipt of the resignation;
- confirming the employee’s final employment date;
- identifying any notice period or garden leave arrangements;
- confirming when sponsorship will end;
- completing the required SMS report within the applicable timeframe;
- updating the sponsored worker register;
- updating HR and payroll records; and
- retaining evidence of the report.
The sponsor should use the correct effective date rather than simply using the date on which the resignation was submitted.
2. Sponsored worker is dismissed
Dismissal does not remove the employer’s sponsor reporting responsibilities.
Where a sponsored worker is dismissed and the sponsor will no longer sponsor them, the employer should report the ending of sponsorship through the SMS.
This can include dismissal following:
- misconduct;
- capability proceedings;
- failure to complete probation successfully;
- long-term absence where employment is lawfully terminated;
- some other substantial reason; or
- another lawful termination process.
The sponsor reporting process is separate from the employment law process. Employers should ensure that both are managed correctly.
3. Redundancy
Redundancy involving a sponsored worker also requires immigration consideration.
If the worker’s employment ends because their role is redundant, the sponsor will generally need to report that it has stopped sponsoring the worker.
Before termination, employers should also consider whether the worker is being offered another role within the organisation.
If an alternative role is proposed, the employer should assess whether:
- the role is eligible for sponsorship;
- the worker can move into the role under their existing sponsorship;
- the change is reportable through the SMS; or
- a new CoS and immigration application are required.
An alternative employment offer should therefore be reviewed for immigration compliance before the worker starts the new position.
4. Termination during probation
Where a sponsored worker does not successfully complete their probationary period and employment is terminated, the sponsor should report the ending of sponsorship in the same way as other employment terminations.
Employers should ensure that probation decisions involving sponsored workers reach the sponsor compliance team promptly.
This is particularly important where line managers or local HR teams manage probation independently from the organisation’s immigration function.
5. Fixed-term employment ends
Where a sponsored worker’s employment ends at the conclusion of a fixed-term arrangement and the sponsor is no longer sponsoring the worker, the sponsor should consider and complete the required reporting.
The fact that the end date was anticipated does not remove the sponsor’s ongoing reporting responsibilities.
Employers should therefore include sponsored fixed-term workers within their termination and sponsorship monitoring processes.
6. Worker moves to another employer
A sponsored worker may decide to leave and take employment with another organisation.
The new employer will be responsible for satisfying the sponsorship and immigration requirements applying to the new employment. The existing sponsor remains responsible for reporting the end of its own sponsorship.
The existing sponsor should not assume that action taken by the new employer automatically updates its sponsor licence records.
Its responsibility is to report accurately that it is no longer sponsoring the worker and to maintain appropriate records of the termination.
7. Worker changes immigration status
A worker may obtain immigration permission that means they no longer require sponsorship from the employer.
Where the organisation ceases to sponsor the worker as a result, the employer should review the appropriate SMS action and update its internal records.
The employer should also carry out any appropriate right to work follow-up process to ensure that its records reflect the worker’s new immigration status and continuing permission to work.
The sponsor should retain appropriate evidence of the change in status and the action taken.
8. Garden leave and notice periods
Termination arrangements can be more complicated where a worker remains employed during a notice period but does not attend the workplace, including where the worker is placed on garden leave.
Employers should distinguish between:
- the date notice is given;
- the date active duties cease;
- the contractual termination date;
- the date sponsorship actually ends; and
- any separate absence or salary issues arising during the notice period.
The sponsor should determine the correct reporting position based on the actual employment and sponsorship circumstances rather than automatically treating the date notice was given as the end of sponsorship.
9. Payment in lieu of notice
Where employment terminates immediately and the worker receives a payment in lieu of notice, the sponsor should ensure that its records accurately distinguish between the termination date and any payment made in connection with the termination.
The reporting position should reflect when the sponsored employment actually ended.
HR, payroll and sponsor records should therefore be consistent as to the worker’s final employment date.
10. What information should be reported when sponsorship ends?
When reporting that it has stopped sponsoring a worker, the sponsor should provide the information required through the SMS.
This includes the reason sponsorship has ended and the relevant effective date.
The Home Office sponsor guidance also requires sponsors, when reporting that they have stopped sponsoring a worker, to provide the worker’s most recently recorded contact details where held, including:
- last known residential address;
- telephone number; and
- personal email address.
Employers should therefore ensure that sponsored worker records contain sufficiently current contact information.
11. Why accurate termination dates matter
The termination date entered through the SMS should correspond with the actual employment circumstances.
Inconsistencies can arise where:
- HR records one termination date;
- payroll records another;
- the SMS contains a different date; or
- the employer cannot explain when sponsorship actually ended.
These discrepancies can create avoidable questions during Home Office compliance activity.
Before completing the report, the person responsible for the SMS should therefore confirm the effective date with the relevant HR records.
12. Ending sponsorship does not cancel immigration permission immediately
Employers should distinguish between ending their sponsorship of a worker and the Home Office taking action in relation to the worker’s immigration permission.
The sponsor reports that it is no longer sponsoring the individual. Decisions concerning the worker’s immigration permission are matters for the Home Office.
Employers should therefore avoid giving workers definitive assurances about the precise date on which their immigration permission will subsequently end unless the position has been confirmed under the applicable immigration rules or Home Office decision.
13. Sponsored worker disappears or stops attending work
Where a sponsored worker stops attending work without explanation, the employer may initially be dealing with an unauthorised absence rather than a confirmed termination.
The sponsor should:
- attempt to contact the worker;
- record the unauthorised absence;
- follow its normal employment procedures;
- report the absence if the relevant sponsorship threshold is reached;
- determine whether employment and sponsorship will continue; and
- make a further report if sponsorship subsequently ends.
This may therefore involve more than one sponsor reporting event.
14. Employer termination checklist
Whenever the employment of a sponsored worker ends, the employer should consider the following:
- ☐ Has the final employment date been confirmed?
- ☐ Has the reason for termination been recorded?
- ☐ Has the sponsor compliance team been notified?
- ☐ Has the SMS reporting deadline been identified?
- ☐ Has the required SMS report been completed?
- ☐ Have the worker’s latest contact details been provided where required?
- ☐ Have HR and payroll records been updated?
- ☐ Has the sponsored worker register been updated?
- ☐ Has evidence of the SMS action been retained?
- ☐ Have any related right to work or immigration issues been considered?
15. Practical termination workflow
A practical process for ending sponsorship is:
Termination event identified
↓
Confirm final employment date and reason
↓
Notify sponsor compliance personnel
↓
Determine when sponsorship ends
↓
Complete required SMS reporting within the applicable timeframe
↓
Provide required worker information
↓
Update HR, payroll and sponsored worker records
↓
Retain evidence of the action taken
Embedding these steps within the employer’s normal leaver process helps prevent a common sponsor compliance failure: the employment ending correctly within HR systems while the worker remains incorrectly recorded within the organisation’s sponsorship processes.
Section H: Common Sponsored Worker Reporting Failures and Compliance Risks
Failures to report changes affecting sponsored workers can amount to breaches of a sponsor’s duties. The compliance risk is not limited to deliberately withholding information from the Home Office. Problems frequently arise because employers do not have adequate systems for identifying changes, escalating them internally and completing the required Sponsor Management System (SMS) action within the applicable timeframe.
A single reporting error will not necessarily result in the most serious form of enforcement action. The Home Office can consider the nature of the breach, its seriousness, the circumstances in which it occurred and the sponsor’s wider compliance history. However, repeated or systemic reporting failures can indicate that the organisation is not effectively managing its sponsor licence.
1. Failing to identify that a change is reportable
One of the most common risks is simply failing to recognise that an ordinary employment event has sponsorship implications.
This can happen where:
- a manager changes a sponsored worker’s duties;
- HR approves a promotion;
- payroll implements a salary reduction;
- a worker moves to another regular work location;
- an extended absence develops;
- a sponsored worker does not start employment as expected; or
- employment ends without the sponsor licence team being notified.
The employment decision itself may be properly documented while the sponsor reporting requirement is overlooked.
Employers should therefore build sponsorship checks into the processes where these changes originate.
2. Reporting too late
For most reportable changes affecting sponsored workers, the general reporting period is 10 working days, unless a different timeframe applies to the particular event.
Late reporting can occur where information passes through several departments before reaching the Level 1 User.
For example:
Line manager identifies change
↓
Local HR processes change
↓
Payroll updates records
↓
Sponsor compliance team eventually becomes aware
By this stage, the reporting deadline may already have expired.
Internal escalation deadlines should therefore be considerably shorter than the Home Office reporting deadline.
3. Assuming the 10-working-day period starts when the immigration team finds out
Employers should not assume that an internal communication delay resets the sponsor reporting deadline.
The relevant timeframe is linked to the reportable event rather than the convenience of the organisation’s internal reporting structure.
A sponsor cannot safely rely on an explanation that the Level 1 User only became aware of a change several weeks after it occurred.
This makes communication between managers, HR, payroll and sponsor licence personnel an important compliance control.
4. Treating sponsored workers exactly like non-sponsored employees
Sponsored workers remain employees and should ordinarily be included within the employer’s normal HR procedures. However, certain employment decisions can have additional immigration consequences.
Examples include:
- promotions;
- salary reductions;
- changes to working hours;
- changes to core duties;
- long periods of unpaid or reduced-pay absence;
- changes to normal work location; and
- termination of employment.
The employer does not necessarily need a separate HR system for sponsored workers, but its existing processes should be capable of identifying when immigration review is required.
5. Reporting a change without checking whether further immigration action is required
Another significant risk is assuming that entering a change on the SMS automatically makes the new employment arrangement permissible.
This is not the case.
Some changes can be reported while the worker continues under their existing sponsorship. Other changes may require a new CoS and a new immigration application before the worker can undertake the revised role.
This distinction can be particularly important where there is a substantial change to:
- occupation;
- core duties;
- salary;
- the nature of the sponsored employment; or
- the employing entity.
The sponsor should therefore ask two separate questions:
- Does this change need to be reported?
- Can this change lawfully take place under the worker’s existing sponsorship?
6. Reporting salary increases unnecessarily while missing salary reductions
Sponsors can also misunderstand the reporting rules for salary.
An ordinary salary increase does not generally need to be reported, subject to specific exceptions under the sponsor guidance. In particular, a relevant increase must be reported where the sponsor has been sponsoring a pre-registration nurse or midwife who has now completed registration.
A reduction from the salary stated on the worker’s CoS is different and must be reported where the reduction is for a reason not related to absence, as well as an assessment of whether the worker remains eligible to continue under their existing sponsorship arrangements.
Employers should therefore focus on the substance of the applicable reporting rule rather than adopting a blanket policy that every payroll change is reported.
7. Failing to distinguish different types of absence
Absence reporting is another common source of confusion.
Employers should distinguish between:
- ordinary authorised absence;
- more than 10 consecutive working days of unauthorised absence;
- absence without pay;
- absence on reduced pay;
- absence falling within an applicable permitted exception; and
- absence that ultimately results in termination of employment.
Different sponsorship considerations can apply to each situation.
A single generic category of “long-term absence” is therefore insufficient for effective sponsor compliance.
8. Failing to report work location changes
Employers with multiple sites, client locations and hybrid working arrangements can overlook work location reporting.
For example, HR may regard an employee moving from one office to another as a routine internal transfer even though the worker’s normal sponsored work location has changed.
Conversely, sponsors should not assume that every individual day spent working from home or temporarily visiting another location requires an SMS report.
The organisation should be able to distinguish ordinary day-to-day flexibility and changes within an established hybrid pattern from a reportable change to the worker’s main office work location, a new client site or entirely remote working.
9. Relying on the sponsored worker to identify reporting obligations
The sponsored worker may tell the employer about relevant changes, but responsibility for meeting sponsor duties remains with the sponsor.
Employers should not rely on workers to:
- understand sponsor reporting rules;
- identify which employment events are reportable;
- tell the Level 1 User what SMS action is required; or
- notify the Home Office on the sponsor’s behalf.
The employer should operate its own systems for identifying and managing reportable events.
10. HR and immigration teams not communicating
Reporting failures often originate outside the sponsor compliance function.
A Level 1 User cannot report an event they do not know has happened.
Relevant information may originate with:
- recruitment;
- HR;
- payroll;
- line managers;
- operations;
- finance;
- global mobility;
- senior management; or
- the sponsored worker.
The organisation should therefore define which events must be escalated and who is responsible for doing so.
11. Inconsistent SMS, HR and payroll records
Information reported to the Home Office should be consistent with the sponsor’s underlying employment records.
Potential discrepancies include:
- the SMS showing one role while the current job description shows another;
- the CoS recording one salary while payroll shows a later reduction that has not been reviewed;
- the SMS recording an old work location;
- HR showing that employment ended while sponsor records remain unchanged;
- different termination dates appearing across HR, payroll and SMS records; or
- absence records that do not correspond with the sponsor’s explanation of the worker’s circumstances.
These inconsistencies may raise questions about the effectiveness of the sponsor’s compliance systems.
12. Incomplete evidence of reporting
Employers should be able to demonstrate what action was taken when a reportable event occurred.
A weak audit trail may leave the sponsor unable to establish:
- when the event occurred;
- when it was identified;
- who reviewed it;
- what decision was made;
- when the SMS report was completed;
- what information was submitted; or
- why the sponsor concluded that no further immigration action was necessary.
Appropriate evidence should therefore be retained as part of the sponsor’s wider compliance records.
13. Failing to review sponsored workers during restructuring
Business restructuring can generate multiple reportable events at the same time.
Changes can affect:
- job duties;
- job titles;
- salary;
- working hours;
- work location;
- reporting lines;
- the employing entity; and
- continued employment.
Employers should identify sponsored workers at the planning stage of a restructure so that immigration implications can be considered before changes are implemented.
Where the restructure involves wider corporate changes, separate sponsor licence reporting obligations may also arise.
14. Failing to report when sponsorship ends
Termination reporting can be missed where the organisation’s leaver process does not include sponsor compliance.
For example, HR may:
- process the employee’s resignation;
- confirm the termination date;
- notify payroll;
- recover company property; and
- close the employee’s system access,
without notifying the Level 1 User.
The result is that the worker has left the organisation but the required Home Office reporting has not been completed.
Sponsor reporting should therefore be a standard component of the leaver process for sponsored workers.
15. What can happen if a sponsor fails to report changes?
Failure to comply with sponsor reporting duties can lead to Home Office compliance action.
The response will depend on the circumstances, including the nature and seriousness of the breach and the sponsor’s wider compliance record.
Home Office action can include:
- requests for further information or documents;
- additional compliance scrutiny;
- a sponsor compliance visit;
- reduction or removal of the sponsor’s CoS allocation;
- downgrading of the sponsor licence where applicable;
- suspension of the sponsor licence;
- revocation of the sponsor licence; and
- referral to the police or another relevant authority where appropriate.
The existence of a reporting error does not mean that every case will result in licence suspension or revocation. The Home Office response will depend on the facts and the applicable sponsor guidance.
16. Reporting failures may indicate a wider systems problem
Where an employer identifies one missed report, it should consider whether the issue is isolated or evidence of a broader compliance weakness.
For example, a late termination report may indicate that:
- the leaver process does not identify sponsored workers;
- HR does not communicate with the Level 1 User;
- responsibility for reporting is unclear; or
- there is no periodic reconciliation of HR and SMS records.
Correcting the individual report may therefore address only part of the problem.
The employer should also identify and correct the process failure that allowed the issue to occur.
17. What should an employer do if it discovers a reporting failure?
Where a sponsor discovers that a report may have been missed, completed late or submitted incorrectly, it should establish the facts promptly.
The review should consider:
- what event occurred;
- when it occurred;
- what reporting obligation applied;
- whether the applicable deadline has passed;
- whether corrective action can or should be taken through the SMS;
- whether any wider immigration issue has arisen;
- what evidence should be retained;
- why the failure occurred; and
- whether other sponsored worker records may be affected by the same process weakness.
Where the correct course of action is unclear or the issue could have wider implications for the sponsor licence, specialist advice should be considered.
18. Practical compliance principle
Reporting failures usually begin before anyone logs into the SMS.
The SMS is the mechanism through which many changes are reported, but effective compliance depends on the organisation having systems capable of identifying the event in the first place.
A robust reporting framework therefore depends on:
Visibility of sponsored workers
↓
Communication between relevant teams
↓
Early identification of employment changes
↓
Immigration review where required
↓
Accurate and timely SMS reporting
↓
Consistent records and evidence
↓
Periodic compliance review
This broader systems approach is considerably more reliable than treating sponsor reporting as an isolated administrative task undertaken by the Level 1 User.
Section I: Building an Employer Process for Sponsored Worker Reporting
Effective sponsored worker reporting depends on the employer having systems that identify relevant changes before a reporting deadline is missed.
The Sponsor Management System is the mechanism through which many changes are reported, but the SMS cannot identify that a promotion has been agreed, a salary has been reduced, a worker has moved location or an employee has left the organisation. Those events originate elsewhere within the business.
Sponsors should therefore integrate immigration compliance into their existing HR, payroll and workforce management processes.
The objective is to create a clear chain from the employment event through to immigration assessment, reporting and record keeping.
1. Establish clear responsibility for sponsored worker reporting
Responsibility for sponsor compliance should be clearly allocated.
Different parts of the organisation may identify relevant changes, but there should be a defined process for escalating those changes to the people responsible for the sponsor licence.
A typical allocation of responsibilities may include:
| Role or function | Typical responsibility |
|---|---|
| Authorising Officer | Senior oversight of the sponsor licence and the organisation’s compliance arrangements |
| Level 1 User | Day-to-day SMS management and completion of relevant sponsor reporting |
| HR | Identifying changes to employment, duties, absence, location and termination |
| Payroll | Identifying salary reductions, changes to working hours and other relevant pay changes |
| Line managers | Escalating changes to duties, attendance, workplace and operational arrangements |
| Recruitment | Escalating delayed starts, withdrawals and changes arising before employment begins |
| Global mobility or sponsor compliance | Assessing immigration implications and coordinating required action |
The precise structure will vary according to the size and complexity of the organisation. What matters is that responsibility is identifiable and relevant information reaches the correct person quickly.
2. Maintain a sponsored worker register
A sponsored worker register can provide an important internal control.
The register does not replace the SMS. Instead, it gives the employer a practical internal overview of its sponsored workforce and can help identify circumstances requiring review.
Depending on the organisation, the register may record:
- worker name;
- immigration route;
- Certificate of Sponsorship details;
- CoS start and end dates;
- immigration permission dates;
- sponsored job title;
- occupation code;
- salary;
- contractual working hours;
- normal work location;
- department;
- line manager;
- employment start date;
- relevant absence information;
- reportable changes;
- SMS reporting dates; and
- other relevant compliance review dates.
The register should be maintained as a live compliance tool rather than created solely in preparation for a Home Office visit.
3. Flag sponsored workers within HR systems
Where possible, HR systems should enable the employer to identify sponsored workers easily.
This allows relevant employment processes to trigger an additional immigration compliance check.
For example, a sponsored worker flag could prompt review when HR records:
- a promotion;
- a change in job title;
- a contractual variation;
- a salary reduction;
- a change in working hours;
- a flexible working request;
- a workplace transfer;
- extended absence;
- a redundancy proposal; or
- termination of employment.
This is more reliable than expecting individual HR employees to remember which members of the workforce are sponsored.
4. Build sponsorship checks into recruitment and onboarding
Sponsored worker monitoring should begin before the employee starts work.
Recruitment and onboarding procedures should enable the employer to identify:
- the expected employment start date;
- the date the worker is actually able to start;
- whether there is any delay;
- whether the delay engages the applicable 28-day rule;
- whether the sponsored role remains as described on the CoS;
- whether the sponsor will continue sponsorship or stop sponsoring the worker; and
- whether the required report is made no later than 10 working days after the end of the 28-day period.
This helps prevent delayed starts from being overlooked because the worker has not yet fully entered the employer’s ordinary HR monitoring processes.
5. Build sponsorship checks into promotion processes
Promotion procedures should identify whether the employee is sponsored before the new role is confirmed.
The compliance review should consider:
- new job title;
- new core duties;
- occupation code;
- salary;
- working hours;
- work location;
- whether existing sponsorship can continue;
- whether an SMS report is required; and
- whether a new CoS and immigration application are required.
The immigration review should take place before the worker starts performing a materially different role.
6. Build sponsorship checks into salary reviews
Payroll and reward processes should distinguish sponsored workers when salary reductions or other material remuneration changes are proposed.
A routine salary increase will not generally require an SMS report, subject to specific exceptions, but a salary reduction can have significantly different consequences.
Before implementing a reduction, the employer should confirm:
- the existing sponsored salary;
- the proposed salary;
- the reason for the reduction;
- whether working hours are also changing;
- whether the worker remains eligible under the relevant route;
- whether reporting is required; and
- whether further immigration action is necessary.
Payroll should not be expected to determine immigration law issues independently. Its role should be to trigger the compliance review before the change is implemented.
7. Build sponsorship checks into absence management
Absence systems should allow the employer to distinguish between authorised and unauthorised absence and identify the worker’s pay status.
For sponsored workers, employers should be capable of monitoring:
- consecutive unauthorised working days;
- periods of unpaid absence;
- periods of reduced-pay absence;
- cumulative absence where relevant;
- the reason for absence;
- whether an applicable exception applies; and
- whether the absence subsequently results in termination.
This is particularly important because the 10-consecutive-working-day unauthorised absence rule and the rules concerning more than four weeks of unpaid or reduced-pay absence in a calendar year, or during the sponsor’s period of sponsorship responsibility for a Scale-up Worker, address different circumstances.
8. Build sponsorship checks into flexible and remote working processes
Flexible working procedures should identify whether a proposed arrangement affects a sponsored worker.
The employer should consider whether the proposal involves:
- reduced hours;
- reduced salary;
- a different normal work location;
- a materially different hybrid pattern, while recognising that a change in the balance of home and office working is not automatically reportable;
- entirely remote working; or
- working from another country.
These factors may have different immigration and sponsor reporting consequences and should be assessed before the arrangement becomes permanent.
9. Build sponsorship checks into restructuring
Sponsored workers should be identified at an early stage of organisational restructuring.
The employer should consider whether proposed changes affect:
- job duties;
- occupation codes;
- salary;
- working hours;
- work location;
- employing entity;
- continued employment; or
- the organisation holding the sponsor licence.
A restructuring project can therefore create both worker-specific reporting obligations and separate organisational sponsor licence obligations.
Immigration review should form part of the restructuring workstream rather than being left until after employment changes have taken effect.
10. Build sponsorship checks into the leaver process
The organisation’s leaver process should automatically identify whether the departing employee is sponsored.
For sponsored workers, the process should include:
- confirming the final employment date;
- recording the reason employment is ending;
- notifying the Level 1 User or compliance team;
- completing required SMS reporting;
- providing the required worker information;
- updating the sponsored worker register;
- updating HR and payroll records; and
- retaining evidence of the reporting action.
This should apply whether employment ends through resignation, dismissal, redundancy, expiry of a fixed-term arrangement or another reason.
11. Train line managers
Line managers can be particularly important because they are often the first people to know that a sponsored worker’s circumstances are changing.
Managers do not need to become immigration specialists. They do, however, need to understand which events should be escalated.
Training should make clear that immigration review may be required before:
- substantially changing a sponsored worker’s duties;
- promoting them;
- moving them permanently to another location;
- agreeing a significant change to working arrangements;
- approving extended unpaid leave; or
- ending their employment.
Managers should also know where to report prolonged unexplained absence involving a sponsored worker.
12. Train HR and payroll teams
HR and payroll teams require more detailed awareness because many reportable events pass directly through their functions.
Training should cover:
- the general 10-working-day reporting requirement;
- delayed employment starts;
- unauthorised absence thresholds;
- unpaid and reduced-pay absence;
- salary reductions;
- role and duty changes;
- work location changes;
- remote working;
- termination reporting; and
- when specialist immigration review is required.
The purpose of training is not for every HR or payroll employee to make immigration decisions. It is to ensure that potentially relevant changes are recognised and escalated.
13. Carry out periodic reconciliation exercises
Periodic reconciliation can help identify discrepancies before they become more serious compliance problems.
The sponsor can compare information held across:
- the SMS;
- Certificate of Sponsorship records;
- HR systems;
- payroll;
- absence records;
- job descriptions;
- work location records; and
- the internal sponsored worker register.
The objective is to identify inconsistencies such as:
- unreported salary reductions;
- outdated job information;
- incorrect work locations;
- workers who have left but remain on internal sponsorship records;
- absence issues that have not been reviewed; or
- SMS reports for which no supporting evidence can be located.
14. Maintain an audit trail
For material sponsored worker changes, employers should maintain sufficient evidence to reconstruct what happened and what compliance action was taken.
A practical audit trail may show:
- the event that triggered review;
- the date of the event;
- the person who identified it;
- the immigration assessment undertaken;
- whether an SMS report was required;
- whether further immigration action was required;
- the date the report was submitted;
- the information reported;
- supporting employment documents; and
- any subsequent action.
This can be particularly valuable where the Home Office later asks the sponsor to explain how a particular worker change was managed.
15. Periodic sponsor compliance reviews
Employers should periodically review whether their sponsored worker reporting systems continue to operate effectively.
A review can examine:
- whether all current sponsored workers are identifiable;
- whether HR records correspond with sponsorship information;
- whether salary information is accurate;
- whether work locations are current;
- whether absence monitoring is effective;
- whether recent employment changes were reviewed;
- whether reports were made within the required timeframe;
- whether supporting evidence is available;
- whether key personnel understand their responsibilities; and
- whether any recurring process failures need remediation.
This turns sponsor reporting from a reactive administrative exercise into an ongoing compliance control.
16. Employer sponsored worker reporting checklist
- ☐ Maintain an accurate list of sponsored workers.
- ☐ Record the immigration route and relevant CoS information.
- ☐ Identify sponsored workers within HR systems.
- ☐ Escalate delayed employment starts.
- ☐ Review promotions and significant duty changes before implementation.
- ☐ Review salary reductions before payroll changes take effect.
- ☐ Monitor unauthorised absence.
- ☐ Monitor unpaid and reduced-pay absence.
- ☐ Review changes to normal work location.
- ☐ Review material hybrid and remote-working changes.
- ☐ Include sponsor compliance within restructuring processes.
- ☐ Include SMS reporting within sponsored worker leaver processes.
- ☐ Complete required worker reports within the applicable timeframe.
- ☐ Retain evidence of reporting and underlying employment changes.
- ☐ Periodically reconcile SMS, HR, payroll and sponsored worker records.
17. Practical sponsor reporting framework
A mature employer reporting system can be summarised as:
Know who is sponsored
↓
Identify changes as they occur
↓
Escalate relevant events immediately
↓
Assess the immigration implications
↓
Determine whether existing sponsorship can continue
↓
Complete required SMS reporting
↓
Take any additional immigration action
↓
Update internal records
↓
Retain evidence
↓
Audit the process periodically
The central compliance objective is to ensure that changes affecting sponsored workers are identified early enough for the employer to take the correct action within the required timeframe.
Section J: Home Office Compliance Checks and Evidence Requirements
The way an employer manages changes affecting sponsored workers may be examined during Home Office sponsor compliance activity.
A compliance check is not limited to reviewing whether individual SMS reports have been submitted. The Home Office may also consider whether the sponsor has effective systems and processes to identify changes, assess their immigration implications, maintain accurate records and comply with its ongoing sponsor duties.
Employers should therefore ensure that their sponsored worker reporting processes would withstand scrutiny if reviewed by the Home Office.
1. What the Home Office may review
During compliance activity, the Home Office may review whether the sponsor:
- knows which workers it is sponsoring;
- understands its reporting responsibilities;
- identifies changes affecting sponsored workers;
- reports required changes within the relevant timeframe;
- maintains accurate records;
- has effective HR and compliance systems;
- ensures information in the SMS reflects the worker’s actual circumstances; and
- can demonstrate how it manages sponsored workers throughout their employment.
The sponsor should be able to explain not only what action was taken, but how the organisation identified that action was required.
2. SMS information compared with business records
One important area of compliance review is whether the information held by the Home Office is consistent with the sponsor’s own records.
The Home Office may compare sponsorship information against records such as:
- employment contracts;
- variation agreements;
- job descriptions;
- payroll records;
- absence records;
- work location information;
- personnel files;
- right to work records;
- termination documents; and
- internal sponsor compliance records.
Differences between these sources may require explanation.
For example:
- the SMS records a salary that no longer matches payroll;
- the worker is performing duties different from those recorded for sponsorship;
- the employee has moved location but the sponsor has not updated its records;
- the worker has left employment but sponsorship records remain unchanged.
Consistent records are therefore an important part of demonstrating effective sponsor management.
3. Evidence employers should retain
Sponsors should retain sufficient evidence to demonstrate how sponsored worker changes have been managed.
The precise evidence required will depend on the circumstances, but may include:
| Change | Useful evidence |
|---|---|
| Role change | Updated job description, organisational records, approval documents |
| Promotion | Promotion letter, revised duties, salary information |
| Salary change | Payroll records, salary review documents, contractual variations |
| Absence | Absence records, correspondence, medical evidence where relevant |
| Work location change | Workplace records, relocation documents, hybrid working arrangements |
| Termination | Resignation letter, dismissal records, redundancy documents, final payroll information |
| SMS reporting | Reporting confirmation and internal compliance records |
The purpose of retaining evidence is to demonstrate that the sponsor actively monitored and managed the sponsored worker’s circumstances.
4. Preparing for a Home Office compliance visit
Employers should periodically review their sponsored worker records rather than waiting until a compliance visit is announced.
A practical review should consider:
- Are all sponsored workers correctly identified?
- Do SMS records match current employment information?
- Have all recent worker changes been reviewed?
- Were any reports submitted within the required timeframe?
- Can the employer explain how changes are identified internally?
- Are HR, payroll and sponsorship records consistent?
- Are staff aware of their reporting responsibilities?
- Can evidence be produced quickly if requested?
Regular internal reviews can identify weaknesses before they become Home Office compliance issues.
5. Common questions the Home Office may ask
During compliance activity, sponsors may need to explain:
a. How do you know which employees are sponsored?
The employer should be able to demonstrate how sponsored workers are identified, for example through HR systems, a sponsored worker register or immigration records.
b. Who is responsible for reporting changes?
The sponsor should have a clear responsibility structure showing who identifies changes, who reviews immigration implications and who completes SMS reports.
c. How are employment changes communicated?
The sponsor should be able to explain how information flows between:
- line managers;
- HR;
- payroll;
- global mobility teams;
- sponsor compliance personnel; and
- authorised SMS users.
d. How do you check that SMS information remains accurate?
The employer should have processes for comparing sponsorship information against internal records and identifying discrepancies.
e. How do you manage changes before they happen?
The strongest sponsors demonstrate that they review proposed changes before implementation rather than attempting to correct reporting issues afterwards.
6. Internal sponsor audits
Internal sponsor audits can help employers test whether their reporting processes work in practice.
A review may sample sponsored workers and examine:
- their current role;
- their salary;
- their work location;
- their attendance record;
- their employment status;
- any changes since sponsorship began;
- whether those changes were reviewed;
- whether SMS reporting was required;
- whether reporting was completed; and
- whether supporting evidence exists.
The purpose of an internal audit is not simply to find errors. It is to identify weaknesses in systems and improve future compliance.
7. Reconciling sponsored worker records
Periodic reconciliation between different business systems can identify potential reporting problems.
Useful comparisons include:
| System | Review against |
|---|---|
| SMS | HR records and CoS information |
| Payroll | Salary information and sponsorship records |
| HR system | Current role, duties and employment status |
| Absence system | Attendance and pay information |
| Workplace records | Normal work location and working arrangements |
This process can identify issues such as:
- salary changes that have not been reviewed;
- workers performing changed duties;
- outdated location information;
- unreported absences;
- former employees still appearing in sponsorship records.
8. Demonstrating a culture of compliance
The Home Office expects sponsors to take responsibility for managing their licences.
A strong compliance culture is demonstrated by:
- clear ownership of sponsor duties;
- trained staff;
- documented processes;
- regular monitoring;
- accurate records;
- prompt reporting; and
- appropriate action when issues are identified.
The objective is not merely to pass a compliance check. It is to ensure that sponsorship obligations are managed effectively throughout the life of the licence.
9. What if a sponsor discovers a historic reporting failure?
Where an employer discovers that a sponsored worker change was not reported correctly, it should review the circumstances promptly.
The sponsor should consider:
- what event occurred;
- when it occurred;
- what reporting obligation applied;
- whether the issue has affected other sponsored workers;
- whether corrective SMS action is required;
- whether additional immigration implications exist;
- what evidence should be retained; and
- what process improvement is needed to prevent recurrence.
Ignoring a known reporting problem can create a more significant compliance concern than addressing the issue transparently and improving the underlying process.
Section K: Practical Sponsored Worker Reporting Scenarios
Whether a change affecting a sponsored worker requires action depends on the facts. Employers should avoid applying a single rule to every employment change.
The following scenarios illustrate how common workforce events should be approached. They are intended to show the compliance questions employers should ask rather than replace consideration of the relevant immigration route and current Home Office sponsor guidance.
1. Scenario: sponsored worker receives an annual pay rise
A Skilled Worker receives the employer’s normal annual salary increase. Their role, duties, working hours and work location remain unchanged.
An ordinary salary increase does not generally require the sponsor to report the change through the SMS, subject to any specific exception that applies to the worker or route.
The employer should nevertheless update its normal HR and payroll records so that it can evidence the worker’s current salary.
Compliance approach:
- confirm that this is an ordinary salary increase;
- check whether any specific route or worker exception applies, including the reporting requirement for a relevant increase following registration of a sponsored pre-registration nurse or midwife;
- update payroll and employment records; and
- do not make unnecessary SMS reports where the sponsor guidance does not require one.
2. Scenario: sponsored worker’s salary is reduced
A sponsored employee agrees to reduce their working hours and their salary falls below the amount stated on their CoS.
This should not be treated merely as a payroll adjustment.
The sponsor should assess the revised salary and hours against the requirements of the worker’s immigration route, determine whether the reduction is permitted and identify the appropriate reporting or immigration action.
Compliance approach:
- identify the proposed salary and working hours;
- check continued eligibility under the relevant route;
- determine whether the salary reduction can take place under existing sponsorship;
- make the required SMS report where applicable;
- determine whether a new CoS and immigration application are required; and
- retain evidence of the assessment and change.
Submitting an SMS report does not make an otherwise impermissible salary arrangement compliant.
3. Scenario: worker is promoted but remains in the same occupation
A sponsored employee is promoted to a more senior position. The new role remains within the same occupation code, but the job title, responsibilities and salary change.
The employer should review the substance of the new role rather than relying solely on the new title.
If the revised role can continue under the worker’s existing sponsorship, including because all applicable same-occupation conditions are met, the relevant changes should be reported where required. If the change falls outside what is permitted under the existing sponsorship, further immigration action may be necessary.
Compliance approach:
- compare old and new job descriptions;
- review the occupation code;
- check salary and working hours;
- confirm that the worker remains eligible;
- determine what must be reported through the SMS; and
- retain the revised employment documentation.
4. Scenario: promotion changes the worker’s occupation
A sponsored worker is offered a substantially different position within the organisation and the new duties fall under a different occupation code.
The employer should not assume that reporting the promotion through the SMS is sufficient.
A change of this nature may require a new CoS and a new immigration application before the worker can undertake the revised sponsored role.
Compliance approach:
- identify the correct occupation code for the proposed role;
- check the immigration requirements for the new role;
- determine whether a new CoS is required;
- determine whether the worker must make a new application;
- do not implement the new sponsored role prematurely; and
- retain evidence of the immigration assessment.
5. Scenario: worker moves permanently to another office
A sponsored worker has been based at the employer’s Birmingham office but is permanently transferred to Manchester. Their role and salary remain unchanged.
The fact that the job itself has not changed does not mean that there is no sponsor reporting issue. The worker’s normal work location has changed.
Compliance approach:
- record the new normal work location;
- identify the effective date;
- complete the appropriate SMS reporting where required;
- update internal employment and sponsorship records; and
- retain evidence of the transfer.
6. Scenario: worker occasionally works from home
A sponsored employee normally works from the sponsor’s office but is permitted to work from home occasionally.
An occasional homeworking day does not generally require a separate report each time it occurs.
The employer should distinguish occasional flexibility and ordinary hybrid working changes from a reportable change to the employee’s main office work location, a new client site or entirely remote working.
Compliance approach:
- retain accurate information about the worker’s normal workplace;
- monitor whether occasional homeworking develops into a regular arrangement; and
- review the reporting position if the worker’s normal working pattern changes.
7. Scenario: worker becomes fully remote
A worker who previously attended the sponsor’s premises moves to an entirely remote arrangement and is no longer routinely required to attend the sponsor’s premises or a client site.
This should trigger sponsor compliance review and relevant reporting through the SMS.
The sponsor should also ensure that it continues to have effective systems for monitoring the worker and can explain the sponsored employment arrangement.
Compliance approach:
- record the change in working pattern;
- complete the relevant SMS reporting;
- update internal work location records;
- ensure attendance and compliance monitoring remains effective; and
- retain evidence of the remote-working arrangement.
8. Scenario: worker is absent without permission
A sponsored worker fails to attend work and provides no satisfactory explanation. The absence continues for more than 10 consecutive working days.
The sponsor must consider the specific reporting rule for unauthorised absence.
The report should be made no later than 10 working days after the tenth working day of unauthorised absence.
Compliance approach:
- record the first day of unauthorised absence;
- document attempts to contact the worker;
- monitor the number of consecutive working days;
- complete the required SMS report;
- continue the employer’s normal absence process; and
- make a further report if sponsorship subsequently ends.
9. Scenario: worker is on long-term sick leave
A sponsored worker has an extended period of authorised sickness absence and eventually moves onto reduced pay.
The employer should not automatically treat the worker as being in breach of their sponsorship conditions simply because the absence becomes lengthy.
Instead, it should consider the sponsor rules applying to authorised absence, reduced pay and the relevant permitted exceptions.
Compliance approach:
- record the reason and duration of absence;
- identify when the worker’s pay changes;
- check the applicable sponsor rules and exceptions;
- determine whether reporting is required;
- confirm whether sponsorship can continue; and
- retain appropriate evidence.
10. Scenario: sponsored worker takes extended unpaid personal leave
A sponsored worker requests an extended period of discretionary unpaid leave for personal reasons.
HR approval alone does not establish that the arrangement is permissible under the sponsorship rules.
The employer should consider the rules applying to absence without pay or on reduced pay for more than four weeks in total in a calendar year, or during the sponsor’s period of sponsorship responsibility for a Scale-up Worker, and determine whether an applicable exception exists.
Compliance approach:
- identify the reason for leave;
- identify its proposed duration;
- check whether a permitted exception applies;
- determine whether sponsorship can continue;
- identify any reporting requirement; and
- avoid approving the arrangement solely as an HR matter without considering sponsorship.
11. Scenario: sponsored worker resigns
A sponsored employee gives one month’s notice and leaves the organisation at the end of the notice period.
The sponsor should report that it has stopped sponsoring the worker within the applicable reporting timeframe.
Compliance approach:
- confirm the final employment date;
- record the reason employment is ending;
- complete the required SMS report;
- provide the required worker information, including relevant contact details where held;
- update the sponsored worker register; and
- retain evidence of the report.
12. Scenario: worker is made redundant but offered another job
A sponsored worker’s existing role is made redundant, but the employer wants to retain the employee in a different position.
The employer should assess the new position before the employee moves into it.
Compliance approach:
- review the duties of the alternative role;
- identify the appropriate occupation code;
- check the salary and working hours;
- determine whether the role can be undertaken under existing sponsorship;
- determine whether SMS reporting is sufficient;
- determine whether a new CoS and immigration application are required; and
- if the employment instead ends, report the ending of sponsorship.
13. Scenario: worker obtains immigration permission that does not require sponsorship
A sponsored worker obtains a different form of UK immigration permission under which the employer no longer needs to sponsor them, but the individual remains employed by the organisation.
The employer should distinguish between the continuation of employment and the ending of sponsorship.
Compliance approach:
- verify the worker’s new immigration status;
- complete the appropriate right to work process;
- determine the appropriate SMS action;
- update the internal sponsored worker register; and
- retain evidence explaining why sponsorship ended while employment continued.
14. Scenario: worker does not start employment as expected
A sponsored worker is issued with immigration permission but does not start work on the expected date.
The employer should establish the reason immediately rather than allowing the delay to remain unresolved.
The sponsor rules contain specific provisions concerning when a sponsored worker must normally start work and when a delayed start must be reported.
Compliance approach:
- identify the applicable start date for sponsorship purposes;
- establish why the worker has not started;
- monitor the applicable 28-day period;
- determine whether sponsorship will continue or whether the sponsor will stop sponsoring the worker;
- where sponsorship continues, report the new start date and reasons for the delay;
- make the required report no later than 10 working days after the end of the 28-day period; and
- retain evidence explaining any decision to continue sponsorship.
15. Scenario: manager informally changes a worker’s duties
A line manager gradually reallocates responsibilities within a team. Over time, a sponsored worker begins performing materially different duties even though their contractual job title has not changed.
This can create a compliance issue because sponsorship is concerned with the substance of the role, not simply the title appearing on the employment contract.
Compliance approach:
- compare the actual duties with those of the sponsored role;
- determine whether the occupation remains the same;
- review whether the change is permissible under existing sponsorship;
- complete any required reporting or immigration action; and
- ensure managers understand that material duty changes involving sponsored workers require escalation.
16. Scenario: HR discovers a report should have been made several months ago
During an internal audit, HR discovers that a sponsored worker permanently changed work location several months earlier but the change was never considered for SMS reporting.
The employer should not simply ignore the issue because the reporting deadline has already passed.
Compliance approach:
- establish exactly what happened and when;
- confirm what reporting obligation applied;
- determine the appropriate corrective action;
- retain an accurate record of the circumstances;
- consider whether other workers were affected by the same process weakness; and
- correct the internal procedure that allowed the change to be missed.
17. Scenario: several changes happen at the same time
A sponsored employee is promoted, receives a salary increase and moves to another office as part of the same internal reorganisation.
The employer should not assume that these changes can be treated as one generic employment update.
Each element should be considered separately:
- Role: does the new role remain permissible under existing sponsorship?
- Duties: has the occupation changed?
- Salary: does the revised salary affect sponsorship requirements?
- Location: has the normal work location changed?
- Reporting: which changes must be reported through the SMS?
- Immigration application: is further immigration permission required before any part of the change takes effect?
A single HR event can therefore generate several separate sponsorship considerations.
18. Practical decision framework for any sponsored worker change
Whenever an employer becomes aware of a change affecting a sponsored worker, it should work through the following sequence:
1. What exactly has changed?
↓
2. When did the change occur or when will it take effect?
↓
3. Is the event reportable under the sponsor guidance?
↓
4. What reporting deadline applies?
↓
5. Can sponsorship continue under the existing CoS and immigration permission?
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6. Is a new CoS or immigration application required?
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7. Does sponsorship instead need to end?
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8. What SMS action is required?
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9. What internal records need to be updated?
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10. What evidence should be retained?
This framework helps prevent a common compliance mistake: focusing exclusively on whether an SMS report is required without considering whether the underlying change is itself permitted under the worker’s existing sponsorship.
Section L: How DavidsonMorris Can Help
Reporting changes affecting sponsored workers can become complex where an employment decision also changes the basis on which the individual is sponsored.
DavidsonMorris advises employers on sponsor licence compliance and the management of sponsored workers throughout the sponsorship lifecycle.
We can help employers determine whether a worker change needs to be reported, whether existing sponsorship can continue and whether additional immigration action is required before the proposed change is implemented.
1. Advice on reportable worker changes
We advise employers on the sponsorship implications of changes including:
- delayed employment start dates;
- changes to job titles and duties;
- promotions and internal moves;
- salary reductions and other remuneration changes;
- changes to working hours;
- unauthorised absence;
- unpaid and reduced-pay absence;
- long-term sickness and other extended leave;
- changes to normal work location;
- hybrid and remote-working arrangements;
- redundancy and restructuring;
- resignation and dismissal;
- workers moving to another employer;
- workers changing immigration status; and
- other circumstances affecting continued sponsorship.
Where a proposed change is more than an SMS reporting issue, we can advise on the additional immigration steps required.
2. Reviewing changes before implementation
Where possible, sponsorship implications should be considered before an employment change takes effect.
This is particularly important for proposed changes involving:
- occupation;
- core duties;
- salary;
- working hours;
- employing entity; or
- other fundamental features of the sponsored role.
We can review the proposed arrangement to determine whether it can proceed under the worker’s existing sponsorship or whether a new Certificate of Sponsorship and immigration application may be required.
3. Correcting missed or late sponsor reports
Employers sometimes identify historic reporting issues during an internal review, sponsor licence audit, corporate transaction or preparation for Home Office compliance activity.
We can assist in assessing:
- what should have been reported;
- when the reporting obligation arose;
- whether corrective action should now be taken;
- whether the issue affects the worker’s immigration position;
- whether other sponsored workers may be affected;
- the evidence that should be retained;
- the cause of the compliance failure; and
- the remedial measures needed to reduce future risk.
The appropriate response will depend on the nature and seriousness of the issue rather than simply whether a reporting deadline has been missed.
4. Sponsor licence compliance audits
We conduct sponsor licence compliance audits to help employers identify weaknesses in their systems before they result in Home Office enforcement action.
An audit can examine sponsored worker management across areas including:
- SMS reporting;
- Certificate of Sponsorship records;
- HR files;
- salary and payroll information;
- job descriptions;
- work locations;
- absence monitoring;
- right to work records;
- termination procedures;
- key personnel arrangements; and
- internal escalation and governance processes.
The review can also test whether actual employment arrangements correspond with the information held for sponsorship purposes.
5. Preparing for Home Office compliance activity
Where an employer is facing a Home Office compliance visit or investigation, we can help review its sponsored worker records and reporting history.
This can include:
- checking whether sponsored worker details are current;
- reviewing historic SMS reports;
- identifying discrepancies between SMS, HR and payroll information;
- reviewing role, salary and location changes;
- checking absence and termination records;
- preparing relevant documentation;
- helping key personnel understand the compliance process; and
- advising on issues identified before or during Home Office scrutiny.
6. Building sponsor reporting systems
For employers with larger sponsored populations, effective compliance requires more than individual SMS transactions.
We can help organisations establish processes that connect sponsorship requirements with:
- recruitment;
- onboarding;
- HR;
- payroll;
- absence management;
- promotions;
- flexible working;
- restructuring;
- redundancy; and
- employee exit procedures.
The objective is to ensure that reportable events are identified within the business early enough for the correct immigration action to be taken.
7. Sponsor licence training
We also provide training for Authorising Officers, Level 1 Users, HR teams, managers and other personnel involved in sponsor compliance.
Training can cover:
- sponsor reporting duties;
- worker-specific reporting events;
- SMS responsibilities;
- absence monitoring;
- salary and role changes;
- work location reporting;
- record keeping;
- right to work compliance;
- internal escalation procedures; and
- preparation for Home Office compliance activity.
Training is particularly valuable where responsibility for sponsored workers is distributed across multiple departments, offices or business units.
8. Ongoing sponsor licence support
Sponsor compliance is an ongoing responsibility rather than a one-off requirement at the point the licence is granted.
DavidsonMorris supports employers with day-to-day sponsor management, helping organisations address changes as they arise and maintain compliant systems over the life of the licence.
If you are unsure whether a change affecting a sponsored worker needs to be reported, or whether the proposed change can take place under the worker’s existing sponsorship, seek advice before implementing the change where possible.
Section M: Frequently Asked Questions
How long does a sponsor have to report changes affecting a sponsored worker?
Unless a different timeframe applies to the particular event, changes affecting sponsored workers that are reportable under the sponsor guidance generally have to be reported to the Home Office within 10 working days.
Employers should not treat the 10-working-day period as a target. Internal procedures should identify and escalate relevant changes as soon as they occur so there is sufficient time to determine the correct sponsorship action.
How do employers report changes affecting sponsored workers?
Most worker-specific reporting is completed through the Sponsor Management System (SMS), using the relevant worker reporting functionality, including “Report migrant activity” where applicable.
The sponsor should ensure that the information submitted is accurate and that supporting employment and compliance records are updated at the same time.
Does every change affecting a sponsored worker have to be reported?
No. Not every employment or personal change requires an SMS report.
The employer should determine whether the particular event is included within the Home Office reporting requirements. Some changes only require internal records to be updated, while others require an SMS report. More substantial employment changes may require a new Certificate of Sponsorship and immigration application rather than, or in addition to, ordinary SMS reporting.
Does a sponsor have to report a salary increase?
An ordinary salary increase does not generally need to be reported through the SMS, subject to specific exceptions under the sponsor guidance. In particular, a relevant increase must be reported where the sponsor has been sponsoring a pre-registration nurse or midwife who has now completed registration.
The employer should still update its payroll and employment records and ensure that the worker continues to satisfy the requirements applying to their sponsored employment.
Does a sponsor have to report a salary reduction?
A reduction from the salary recorded for the sponsored employment will generally require sponsor compliance review and reporting.
The employer must also establish whether the worker remains eligible to be sponsored at the reduced salary. Reporting the reduction through the SMS does not make a salary arrangement permissible if it does not satisfy the applicable immigration requirements.
Does a promotion have to be reported?
A promotion can require reporting where it results in a significant change to the worker’s job title, duties, salary or other sponsored employment details.
The employer should also determine whether the new role remains within the worker’s existing sponsored occupation and whether the change can take place under their current immigration permission.
If the proposed role requires a different occupation or otherwise falls outside the changes permitted under existing sponsorship, a new CoS and immigration application may be required before the worker starts the new role.
Can a sponsored worker change job within the same company?
Potentially, but the immigration implications should be checked before the change takes effect.
An internal move does not automatically mean that a new immigration application is required, but neither does remaining with the same employer mean that every role change is permissible.
The sponsor should review the new duties, occupation code, salary, working hours and other relevant conditions before implementing the move.
What happens if a sponsored worker does not start work?
Sponsors must monitor whether sponsored workers start employment within the period permitted by the sponsor guidance.
Where a worker does not start within the applicable 28-day period, the sponsor must either report the new start date and the reasons for the delay if it intends to continue sponsoring the worker, or stop sponsoring the worker. The required report should be made no later than 10 working days after the end of the 28-day period.
The Home Office can consider the reason for the delayed start when determining whether sponsorship may continue.
When does unauthorised absence have to be reported?
Where a sponsored worker is absent from work without permission for more than 10 consecutive working days, the sponsor must report the absence.
The report should be made no later than 10 working days after the tenth working day of unauthorised absence.
This can apply even where the employer has not terminated employment and intends to continue sponsoring the worker.
Does authorised sickness absence have to be reported?
Authorised sickness absence should not automatically be treated in the same way as unauthorised absence.
However, extended sickness can engage separate sponsorship rules, particularly where the worker receives reduced pay or no pay for a prolonged period.
The sponsor should consider the reason for the absence, its duration, the worker’s pay and the exceptions permitted under the current sponsor guidance.
Can a sponsored worker take more than four weeks of unpaid leave?
The sponsor rules place restrictions on sponsored workers being absent without pay or on reduced pay for more than four weeks in total in a calendar year, or during the sponsor’s period of sponsorship responsibility for a Scale-up Worker, subject to specified exceptions.
Employers should therefore review extended unpaid leave before approving it. The fact that leave is authorised under the employer’s HR policy does not necessarily mean that sponsorship can continue throughout the absence.
Does a sponsor need to report a change of work location?
A change to a sponsored worker’s normal work location can require reporting.
This can include moving permanently to another office, branch or regular client location. Ordinary temporary travel between locations will not necessarily amount to a change in the worker’s normal work location.
Does hybrid working have to be reported?
Employers do not generally need to report every occasion on which a sponsored worker works from home as part of an established hybrid arrangement.
The sponsor should instead consider whether there has been a reportable change to the worker’s main office work location, a new client site or a move to entirely remote working. A change in the balance of home and office working within a hybrid arrangement is not automatically reportable.
Does fully remote working have to be reported?
Where a sponsored worker becomes entirely remote, with little or no requirement to attend the sponsor’s premises or a client site, the change should be considered under the Home Office reporting requirements and reported where required.
The sponsor should also remain able to demonstrate how it supervises and maintains responsibility for the sponsored worker.
Does a sponsor have to report when a sponsored worker resigns?
Yes. Where the worker leaves and the employer stops sponsoring them, the sponsor must report the ending of sponsorship through the SMS within the applicable timeframe.
The employer should confirm the worker’s final employment date, complete the required reporting and update its internal sponsored worker records.
Does dismissal or redundancy have to be reported?
Yes, where dismissal or redundancy results in the employer ceasing to sponsor the worker.
If the employer proposes moving a redundant sponsored worker into another role instead, the immigration implications of the alternative role should be reviewed before the worker starts it.
What information is needed when sponsorship ends?
The sponsor should provide the information required through the SMS, including the reason sponsorship has ended and the relevant date.
When reporting that it has stopped sponsoring a worker, the sponsor should also provide the worker’s most recently recorded residential address, telephone number and personal email address where this information is held and required under the sponsor guidance.
Does ending sponsorship immediately cancel the worker’s visa?
No. The sponsor reports that it has stopped sponsoring the individual, but decisions concerning the worker’s immigration permission are made by the Home Office.
The employer should therefore distinguish between the date sponsored employment ends and any subsequent Home Office action affecting the worker’s immigration permission.
What happens if a sponsor reports a change late?
Late reporting can amount to a breach of sponsor duties.
The potential consequences depend on the nature of the failure, its seriousness, whether it is isolated or systemic and the sponsor’s wider compliance history.
Where a late or missed report is identified, the employer should establish what happened, determine the appropriate corrective action and address the internal process failure that caused the issue.
Can the Home Office take action over reporting failures?
Yes. Reporting compliance forms part of the sponsor licence regime, and failures can result in Home Office compliance action.
Depending on the circumstances, action can include additional scrutiny, a compliance visit, changes to CoS allocation, downgrading where applicable, suspension or revocation of the sponsor licence, as well as referral to another authority where appropriate.
Who within the business should report sponsored worker changes?
SMS reports are completed by users with the appropriate system permissions, typically a Level 1 User.
However, effective reporting is an organisation-wide process. HR, payroll, recruitment, line managers and other relevant personnel need procedures for escalating changes to the sponsor compliance team.
Should employers report a change if they are unsure?
Employers should establish the applicable reporting requirement rather than automatically reporting every change.
Over-reporting does not remove the need to understand the underlying sponsorship rules, and an SMS report cannot substitute for a new CoS or immigration application where one is required.
Where the correct course of action is unclear, the sponsor should review the current Home Office guidance or take advice before implementing the proposed change where possible.
Section N: Glossary
| Term | Meaning |
|---|---|
| Authorising Officer |
The senior person appointed by the sponsor with overall responsibility for the organisation’s sponsor licence and the activities of those using the Sponsor Management System on its behalf. |
| Certificate of Sponsorship (CoS) |
An electronic sponsorship record assigned by a licensed sponsor to an eligible worker. It contains information about the sponsored employment and is used by the worker in support of the relevant immigration application. |
| Core duties |
The substantive functions and responsibilities of a worker’s role. Changes to core duties can be significant for sponsorship because the Home Office considers the actual role being performed rather than relying solely on the employee’s job title. |
| Home Office |
The UK government department responsible for immigration, nationality and the administration and enforcement of the sponsor licensing system. |
| Level 1 User |
A person authorised to carry out day-to-day sponsor licence activities through the Sponsor Management System, subject to the permissions applying to their account. |
| Occupation code |
The occupational classification used for sponsored employment. The appropriate code is determined by the nature of the role and its duties rather than the job title alone. |
| Report migrant activity |
Functionality within the Sponsor Management System used by sponsors to report specified events and changes affecting sponsored workers. |
| Sponsor |
An organisation licensed by the Home Office to sponsor eligible workers under the relevant sponsored work routes. |
| Sponsor duties |
The ongoing obligations imposed on licensed sponsors. These include duties relating to reporting, record keeping, monitoring sponsored workers and complying with UK immigration law and wider applicable law. |
| Sponsor licence |
Home Office authorisation allowing an eligible organisation to sponsor qualifying overseas workers under specified immigration routes. |
| Sponsor Management System (SMS) |
The Home Office online system through which licensed sponsors manage aspects of their sponsor licence, assign Certificates of Sponsorship and make required reports and notifications. |
| Sponsored worker |
A worker whose immigration permission is based on sponsorship provided by a licensed sponsor under a relevant sponsored work route. |
| Sponsorship reporting |
The process through which a licensed sponsor notifies the Home Office of specified changes concerning its organisation or sponsored workers. This guide focuses on worker-specific reporting. Changes affecting the sponsor organisation itself can engage separate reporting requirements. |
| Unauthorised absence |
Absence from work that has not been authorised by the employer. Specific sponsor reporting requirements apply where a sponsored worker is absent without permission for more than 10 consecutive working days. |
| Work location |
The location or locations where the sponsored worker normally performs their sponsored employment. Changes to normal work location can engage sponsor reporting requirements. |
Section O: Useful Links
Employers managing changes affecting sponsored workers should refer to the current Home Office sponsor guidance and their organisation’s own sponsor compliance procedures.
Home Office sponsor guidance is updated periodically. Employers should check the current version of the relevant guidance when determining whether a particular worker change must be reported and what action is required.
| Resource | URL |
|---|---|
| Home Office sponsorship information for employers Official collection of Home Office guidance and supporting materials for sponsor licence holders. |
https://www.gov.uk/government/collections/sponsorship-information-for-employers-and-educators |
| Workers and Temporary Workers: Sponsor Duties and Compliance Primary Home Office guidance covering sponsor reporting, record keeping, monitoring and compliance duties. |
https://www.gov.uk/government/publications/workers-and-temporary-workers-guidance-for-sponsors-part-3-sponsor-duties-and-compliance |
| Sponsor Management System (SMS) User Manuals Official operational guidance on using the Sponsor Management System, including sponsor reporting functions. |
https://www.gov.uk/government/publications/sponsor-management-system-sms-user-manual |
| UK Visa Sponsorship for Employers GOV.UK overview of employer sponsorship requirements and sponsor licence responsibilities. |
https://www.gov.uk/uk-visa-sponsorship-employers |
