How To Sponsor Someone For A Work Visa

Section A: How to Sponsor Someone to Work in the UK

Sponsoring a worker in the UK is not as simple as issuing a job offer. Employers must hold Home Office approval in the form of a sponsor licence before they can lawfully recruit most overseas nationals who do not already have permission to work. Sponsorship is a controlled process, designed to give the Home Office oversight of which organisations are hiring migrant workers and under what terms. It comes with ongoing compliance duties and the possibility of enforcement if those duties are not met.

At its core, sponsoring someone involves two steps. First, the employer must obtain and maintain a valid sponsor licence. Second, the employer assigns a Certificate of Sponsorship (CoS) to the individual they wish to hire. The worker then uses that CoS to apply for the relevant visa. Both sides must meet the requirements: the employer must demonstrate they are a trustworthy sponsor, while the worker must qualify for the visa route they are applying under.

1. Who can you sponsor?

Not every overseas national requires sponsorship. UK and Irish citizens, as well as those with indefinite leave to remain, settled or pre-settled status, and other forms of existing work permission, can be hired without a licence. Sponsorship is only relevant where the worker does not already hold such status and is applying for a visa that permits sponsored employment.

The main long-term route is the Skilled Worker visa, which covers a wide range of occupations provided the role meets the skill and salary thresholds. Other sponsored routes include the Senior or Specialist Worker visa under the Global Business Mobility scheme, as well as visas for Ministers of Religion and International Sportspersons. Short-term routes exist too, such as Seasonal Worker and Creative Worker visas, but these are limited to specific sectors. Employers must match the correct visa route to the role and ensure the vacancy meets the Home Office eligibility rules.

2. Employer sponsorship duties

Holding a sponsor licence is a privilege that brings with it significant obligations. To qualify, an employer must show that their organisation is genuine, lawfully operating in the UK, and has the HR systems in place to monitor sponsored workers. The Home Office assesses not only the organisation but also the individuals nominated to manage the licence. If the licence is granted, the employer is given access to the online Sponsorship Management System (SMS), which is used to assign Certificates of Sponsorship and to report changes or issues.

Once a CoS has been issued, the sponsored worker applies for their visa. Employers must be prepared to justify the number of CoS they request and the reasons for sponsorship. They must also pay certain charges, such as the Immigration Skills Charge for Skilled Worker roles, unless an exemption applies. Importantly, assigning a CoS is a legal declaration that the job and the worker meet the rules. If the Home Office later finds the declaration to be false or careless, the sponsor risks penalties and even licence revocation.

3. Compliance matters

Sponsorship is not a one-off approval. It is a continuing relationship with the Home Office. Employers must keep detailed records for each sponsored worker, including copies of passports, visas and contact details, and must track attendance and absences. They must report changes, such as when a worker stops attending work, when the business changes structure, or when key personnel change.

The Home Office conducts audits, both announced and unannounced, to check compliance. Digital checks are increasingly common, with UKVI cross-referencing HMRC salary data and other government records. If issues are found, the licence can be downgraded, suspended, or revoked. Revocation ends the ability to sponsor workers and triggers visa curtailment for existing sponsored staff. For many businesses, that can mean disruption to operations, reputational damage and loss of key personnel.

4. Workforce planning

Employers considering sponsorship should plan ahead. The standard processing time for a sponsor licence application is up to eight weeks, with an optional priority service available at additional cost. Recruitment plans should take this lead time into account. Employers also need to budget for the licence fee, Immigration Skills Charge and CoS fees, as well as consider the immigration health surcharge that the worker will have to pay.

Sponsorship is also resource-intensive. HR systems must be adapted to meet reporting and record-keeping duties, and key personnel must be trained to use the SMS accurately. Failures often arise not from bad faith but from oversight or underestimating the compliance burden. Employers who prepare properly, allocate responsibility at the right seniority, and invest in ongoing monitoring are far better placed to retain their licence and avoid disruption.

5. Wider implications

Sponsorship is not just about meeting Home Office rules. It has strategic implications for workforce planning. Licence management should be integrated into HR and recruitment systems so that compliance is not treated as an afterthought. Senior management should recognise that immigration sponsorship is scrutinised closely by the Home Office and that failings in this area can have business-wide consequences.

Employers who rely heavily on migrant labour must take a long-term view, ensuring that succession planning and workforce development reduce dependency where possible, while also keeping the licence in good standing. Immigration policy is subject to frequent change, and what is permitted today may shift within months. Maintaining flexibility and building compliance capacity are the best ways to manage the risks of sponsorship.

Section B: What is a Sponsor Licence?

If you want to employ a person who is not a settled worker, and who does not otherwise have permission to work in the UK, you will need to be approved by the Home Office. This approval is known as a ‘sponsor licence’. A sponsor licence is essentially the permission needed for UK-based employers to recruit foreign migrants to work for them in the UK.

There are two types of sponsor licence — Worker and Temporary Worker — each covering a number of types of UK work visas. The Worker routes are designed for long-term workers, including Skilled Workers and Senior or Specialist Workers under the Global Business Mobility scheme. The Temporary Worker routes are to recruit migrants on a short-term basis within a variety of roles including, for example, charity workers, creative and sporting workers, religious workers and seasonal workers.

You will need to decide which route(s) you wish to be licensed under. You can apply to be licensed in more than one route, provided you are eligible. If your application is approved, these will then be the routes on which you can sponsor workers and issue Certificates of Sponsorship (CoS). The CoS is an electronic certificate containing a unique reference number that the worker will need to submit a visa application to the Home Office.
You don’t need to have a sponsor licence to employ someone with an existing right to work in the UK. This includes EEA nationals or family members with either settled or pre-settled status under the EU Settlement Scheme.

1. Sponsor licence eligibility requirements

To be eligible for a sponsor licence, the Home Office must be satisfied that you are a genuine organisation operating lawfully in the UK. To prove this, you must provide certain mandatory documentation to demonstrate that your business is genuine, and that you have an operating or trading presence in the UK. You will also need to provide any additional documents as may be requested by the Home Office to help them decide your application.
To be granted a sponsor licence, the Home Office must be satisfied that:

• You are honest, dependable and reliable, and are not engaging and have not engaged in behaviour that is not conducive to the public good. To judge this, the Home Office will look at your history and background, including any criminal convictions, civil penalties or evidence of previous non-compliance. They will also look at any people involved in the day-to-day running of your business and the key personnel named in your application. The key personnel are the people who will manage sponsorship within your business;
• You are capable of carrying out your sponsor duties: the Home Office will judge this by looking at your HR systems and recruitment practices, in some cases, by visiting your premises before your licence is granted, to make sure you’ll be able to meet your ongoing obligations as a UK sponsor;
• You can meet the specific requirements of the immigration route, or routes, in which you’re applying to be licensed, for example, you can offer genuine employment that meets the skill level and salary requirements under the Skilled Worker or Senior or Specialist Worker routes.

If you, your key personnel or anyone involved in the day-to-day running of your business have any unspent criminal conviction for immigration offences or certain other crimes, such as fraud or money laundering, the Home Office will automatically refuse your application.

Your application may also be refused if you’ve been convicted of any offence relevant to your ability to carry out your sponsor duties. If you’ve been issued with a civil penalty or charge for previous non-compliance with your sponsor duties, you may be subject to a cooling-off period ranging from 12 months up to 5 years, depending on the seriousness of the breach and whether any civil penalties have been paid in full.

3. How to apply for a sponsor licence

To apply for a sponsor licence, you will need to register your details with UK Visas and Immigration (UKVI) and complete an online application form.
The online form requires you to nominate key personnel, some or all of whom will have access to the Home Office sponsorship management system (SMS) after a licence is granted. The form will also ask you to provide an estimate of the number of Certificates of Sponsorship (CoS) you may want to assign in your first year under each route for which you’re applying for a licence.

4. Nominating key personnel

You will need to appoint an authorising officer for your licence. This must be the most senior person in your organisation responsible for the recruitment of migrant workers and ensuring you meet your sponsor duties. The authorising officer will also be responsible for deciding how many staff need to have access to the SMS and their level of permission.

You also have to nominate a key contact, ie; your main point of contact with UKVI, and a level 1 user who will be responsible for the day-to-day management of your sponsor licence using the SMS. Once you have your licence in place you can appoint an optional level 2 user, although they will have fewer permissions than a level 1 user.

The key personnel roles can either be filled by the same person or different people, but they must usually be paid members of staff or office holders within the sponsoring organisation and be based in the UK for the majority of the time. They must also not be subject to a bankruptcy or debt relief restriction order or undertaking, or have a history of non-compliance with sponsor requirements. Contractors and third-party representatives are generally not acceptable for these roles, unless they meet specific Home Office criteria.

5. Deciding on CoS allocation

You will need to decide how many workers you’re likely to sponsor in your first year, as this will determine how many CoS you’re going to need. You will need to assign a CoS to any migrant worker you wish to sponsor before they can apply to enter or stay in the UK. This means that you must think carefully about how many workers you’re likely to employ during the year and why, as you must be able to justify your request to UKVI.

There are two types of CoS: Defined CoS for Skilled Worker applicants applying from overseas, and Undefined CoS for Skilled Worker applications made from within the UK, as well as for other sponsored routes. When applying for your licence, you will request an annual allocation of Undefined CoS. Defined CoS are applied for individually through the SMS once the licence has been granted.

You may also need to provide additional information about current vacancies and workers you wish to sponsor depending on the applicable route, for example, the Skilled Worker route.

6. Submitting the application

Having completed your online application, you must pay the relevant fee. You must also email the submission sheet at the end of the application, signed and dated by your authorising officer, together with your supporting documents within 5 working days.

If you fail to submit the required documentation for the applicable route(s), or these documents are incorrect, your application will be rejected. If there are any documents missing from your application, other than mandatory documents, or if UKVI require any more documents or information, you will be contacted by email. It is therefore important that your authorising officer and key contact are available while your application is being considered.

You must also tell UKVI in a covering email or letter accompanying your submission sheet if you, your key personnel or anyone involved in the day-to-day running of your business:

• have been removed or suspended from any sponsor register within the last 5 years
• have any pending criminal prosecutions
• are aware that an organisation you’ve been involved with in any similar role has failed to pay VAT or any other form of excise duty.

The standard processing time for sponsor licence applications is usually less than 8 weeks. Employers may have the option to pay an additional £750 for the priority service to receive a decision within 10 working days, subject to availability.

7. Sponsor licence application refused?

If your application for a sponsor licence is refused, the impact on your recruitment plans can be significant. The Home Office does not grant a right of appeal against refusal decisions. In practice, this means that if your application is refused, you either need to address the reasons for refusal and reapply, or, in some cases, wait until a cooling-off period has passed.

Common reasons for refusal include submitting insufficient or incorrect documentation, nominating unsuitable key personnel, having weak HR systems, or having a poor compliance record from any previous licence. Where the refusal is based on simple errors, such as missing documents, it may be possible to reapply immediately, provided you correct the issues and supply a stronger application. However, if the refusal relates to dishonesty, criminal convictions or previous compliance breaches, a cooling-off period will apply. Depending on the seriousness of the issue, this could range from 6 months to 5 years.

Employers should be cautious about reapplying without addressing the underlying concerns. Submitting a second weak application can make matters worse and extend the period of ineligibility. If you have been refused, it is important to carefully review the refusal notice, take stock of your HR and compliance systems, and, if necessary, make structural changes before attempting another application.

A refusal also has wider implications. For example, it may affect your reputation with the Home Office, making future scrutiny more intense. It can also impact your ability to attract overseas candidates, as potential recruits may lose confidence if delays or refusals disrupt the hiring process.

For these reasons, employers should aim to prepare an audit-ready application the first time. Internal checks of HR systems, clear allocation of compliance responsibilities, and early gathering of documentary evidence are critical steps in reducing the risk of refusal.

Section C: Visa Sponsorship Costs

When sponsoring a migrant worker there are various costs involved. These include fees for:

• your application for a sponsor licence
• applying to renew an existing licence
• applying to extend the scope of an existing licence
• each CoS you assign, unless the worker is exempt
• any additional premium services once your licence has been granted.

The fee for your sponsor licence application depends on the type of licence you’re applying for, as well as the size or status of your organisation. You’ll be eligible to pay a lower fee if, for example, you’re applying for a licence under the Temporary Worker routes only, or are classed as a small or charitable sponsor. Details of licence and other associated fees can be found on the Home Office website. The licence application fee will not be refunded if UKVI refuse your application or you withdraw it after consideration of it has begun. There is also a fee for each CoS assigned. A Skilled Worker CoS costs £525, while Temporary Worker CoS cost £55.

When sponsoring a worker under the Skilled Worker route, employers are typically required to pay the Immigration Skills Charge. The amount depends on the size of the organisation and the length of employment stated on the CoS.

Having submitted your application and paid the licence application fee, the standard processing time is usually around 8 weeks, although this can be longer if UKVI need to conduct a sponsor visit to verify that you are trustworthy and capable of carrying out your sponsor duties. You may be able to pay an additional £750 to get a decision within 10 working days, although you’ll be told if this is possible after you apply.

1. Sponsor licence application fees

The cost of a sponsor licence depends on whether you are classed as a large sponsor or as a small or charitable sponsor. The Home Office applies the Companies Act definition of a small company: an organisation is small if it meets at least two of the following — turnover of £10.2 million or less, total assets of £5.1 million or less, or 50 employees or fewer. Registered charities also qualify for the lower fee.

• Worker licence (large sponsor): £1,476
• Worker licence (small or charitable sponsor): £536
• Temporary Worker licence (all sponsors): £536
• Worker and Temporary Worker combined licence (large sponsor): £1,476
• Worker and Temporary Worker combined licence (small or charitable sponsor): £536

These fees are payable at the time of application and are non-refundable once UKVI begins processing. They are a sunk cost even if your application is refused. Employers should therefore invest in preparing a robust application rather than risking refusal and wasted fees.

Until April 2024, licences were issued for a fixed four-year term, and renewal fees applied. Since then, most sponsor licences are valid indefinitely, which means that once granted, the licence remains in force provided the sponsor continues to meet compliance duties. The exception is certain routes, such as the UK Expansion Worker and Scale-up licences, which remain limited to four years. For all other routes, the renewal process and fee no longer applies.

Employers should, however, budget for ongoing compliance costs. Even though renewal fees are no longer payable in most cases, organisations must retain the internal resources and expertise to keep their licence in good standing.

2. Certificate of Sponsorship (CoS) fees

The CoS fee is a direct cost linked to each individual sponsored worker. The rates are:

• Skilled Worker and Senior or Specialist Worker: £525 per CoS
• Temporary Worker routes: £55 per CoS

Certain exemptions apply, such as where the worker is switching from a Student visa to a Skilled Worker visa from inside the UK. Employers should check the Home Office’s current fee tables, as exemptions can change.

When planning workforce recruitment, employers should calculate how many CoS they are likely to need each year and factor the costs into their budget. If requests for allocation exceed expected need, the Home Office may ask for justification.

3. Immigration Skills Charge (ISC)

The ISC is often the most significant cost associated with sponsorship. It is payable whenever a CoS is assigned under the Skilled Worker or Senior or Specialist Worker routes, unless an exemption applies.

The charge is paid up front when a Certificate of Sponsorship is assigned, and the rate depends on the size and type of sponsoring organisation.

The Immigration Skills Charge rate for medium and large sponsors is £1,320 per worker for the first 12 months, with each additional six months costing £660. For small or charitable sponsors, the rate is £480 for the first 12 months, and £240 for each further six-month period.

The fee is charged upfront for the full length of the employment stated on the CoS, rounded up to the nearest six months.

There are exemptions. You do not need to pay the ISC if the worker is sponsored under certain health or education roles, if the worker is switching from a Student visa to a Skilled Worker visa inside the UK, or if the worker is already sponsored and applying for an extension in certain circumstances.

Employers should keep in mind that the ISC is separate from the Immigration Health Surcharge (IHS), which is paid by the worker as part of their visa application.

5. Premium and priority services

In addition to core fees, employers may opt to pay for faster processing under the pre-licence priority sponsor licence application service. This costs £750 for processing within 10 working days, subject to availability.

6. Hidden and indirect costs

Beyond Home Office fees, employers must factor in the indirect costs of sponsorship. These include:

• HR resource costs for compliance monitoring, record-keeping and reporting.
• Legal and advisory fees for preparing or reviewing applications.
• Potential disruption costs if a licence is suspended or revoked, including the risk of sponsored workers having their visas curtailed.

Employers often underestimate these indirect costs. Even small administrative errors in managing the SMS can result in enforcement action. An audit-ready HR system is therefore not just a compliance safeguard, but a cost-saving measure in the long run.

Section D: Sponsorship Duties & Compliance

If your licence application is approved, you will be able to sponsor migrant workers by assigning them a Certificate of Sponsorship (CoS), provided you have jobs suitable for sponsorship. Holding a licence is not simply a gateway to recruiting talent from abroad. It is also a continuing responsibility to maintain high standards of compliance. If you fail to meet your obligations, you are at risk of enforcement action, including licence suspension, downgrade or revocation.

1. Sponsorship duties

Once a licence is granted, sponsors must comply with a set of duties designed to prevent abuse of the immigration system and ensure that sponsored workers and the organisations employing them are compliant. These duties can be grouped into record-keeping, reporting, monitoring and general co-operation with the Home Office.
Key duties include:

• Keeping copies of relevant documents for each migrant worker, such as their passport, biometric residence permit (if applicable), visa documentation, right to work check evidence, and up-to-date contact details.
• Maintaining accurate records of each sponsored worker’s employment, including job description, salary, location of work, and contractual terms.
• Monitoring attendance and absences. Sponsors must report if a sponsored worker does not start employment, is absent without permission for more than 10 consecutive working days, or if their employment ends earlier than expected.
• Reporting significant changes to your business, such as a merger, acquisition or takeover, or changes to the nature of the business, structure or location.
• Informing UKVI of any change to your details, such as replacing key personnel, altering your office address, or opening and closing trading premises.
• Assigning Certificates of Sponsorship only for genuine vacancies that meet the skill and salary thresholds of the relevant visa route.
• Ensuring your HR and recruitment practices support compliance with immigration requirements, including conducting right to work checks on all employees, not only those you sponsor.

These obligations are ongoing for as long as the licence is held. Compliance is not optional and is tested through both proactive audits and reactive investigations by the Home Office.

2. Home Office inspections & audits

The Home Office has broad powers to carry out inspections to verify compliance. These can be announced or unannounced, and may be conducted on-site or remotely using digital checks. Increasingly, UKVI cross-references data with HMRC and Companies House to validate salary payments, tax compliance and business activity.

During an audit, UKVI officers may:

• Review your HR systems and files for sponsored workers.
• Check that records required under Appendix D are maintained in the correct format.
• Test whether you can produce requested documents quickly.
• Interview staff to establish whether compliance duties are properly understood and embedded.
• Review whether the roles filled by sponsored workers genuinely meet the visa requirements.

Where weaknesses are found, UKVI may issue recommendations, but in serious cases enforcement action follows. Sponsors should therefore be prepared for an inspection at any time. A well-prepared HR function, with regular internal audits and up-to-date training, significantly reduces the risk of failure.

3. Penalties & enforcement action

If you fail to comply with your reporting and record-keeping duties, your licence may be downgraded, suspended or even revoked.

• Downgrade: Your licence may be downgraded from an A-rating to a B-rating. This restricts your ability to sponsor new workers and requires you to pay for and follow an action plan to restore compliance.
• Suspension: While suspended, you cannot issue new CoS and your existing sponsored workers may face uncertainty. UKVI investigates whether the failings are serious enough to justify revocation.
• Revocation: If revoked, your organisation loses its ability to sponsor workers immediately. All existing sponsored workers will have their visas curtailed, usually to 60 days. This can cause major disruption to business operations and reputational damage.

In addition, if the Home Office suspects that illegal working has taken place, it can refer cases for civil penalty action or criminal prosecution. Civil penalties can reach up to £60,000 per illegal worker. Serious cases may lead to director disqualification or criminal liability.

4. Practical steps for sponsors

Holding a sponsor licence gives you access to a global talent pool, but it is also a regulatory status that the Home Office monitors closely. A breach of your duties can result in rapid enforcement action. Even minor oversights can have disproportionate consequences.

For many businesses, the bigger risk lies in the disruption to operations and reputation if a licence is suspended or revoked. Sponsored workers may have to leave the UK, projects may stall, and clients may question reliability. Directors and HR leaders should therefore view sponsorship as a compliance regime that needs investment, oversight and continuous improvement, rather than a one-off administrative hurdle.

Employers who sponsor workers should take proactive steps to manage the compliance burden by embedding robust systems and processes across their organisation. Regular internal audits against Appendix D requirements help ensure that record-keeping and document retention are consistently up to standard. Key personnel and HR staff should be properly trained to use the Sponsorship Management System so that reports and CoS assignments are accurate and timely. A central compliance calendar with reporting deadlines and trigger events allows businesses to stay ahead of their obligations. When assigning a Certificate of Sponsorship, employers should document their decision-making so that justification can be produced if the Home Office investigates. Immigration compliance should also form part of the organisation’s wider governance framework, with clear accountability at senior management level. Failings are rarely the result of deliberate breaches but usually stem from weak systems, lack of oversight or inadequate training. By embedding compliance into everyday practices and workplace culture, employers reduce their risk of enforcement action and protect the long-term security of their licence.

Section E: Summary

Sponsorship provides UK employers with access to overseas talent, but it comes with responsibilities that extend well beyond the initial licence application. To lawfully hire most non-UK nationals, employers must hold a valid sponsor licence and assign Certificates of Sponsorship to each worker they wish to recruit. These steps form the foundation of the sponsorship process, but the real challenge lies in maintaining compliance once a licence is granted.

The Home Office places considerable weight on an employer’s ability to demonstrate honesty, reliability and robust HR systems. An audit-ready approach is expected at all times, with duties covering record-keeping, reporting and monitoring sponsored workers. Compliance failures are taken seriously. A licence can be downgraded, suspended or revoked if obligations are not met, resulting in financial penalties and disruption to operations. For workers, the outcome may be curtailment of visas and loss of employment, while for employers the reputational and operational impact can be severe.

Employers should budget not only for the upfront costs of sponsorship, such as licence and CoS fees, but also for the indirect costs of building and maintaining compliant systems. Strategic planning, clear allocation of responsibilities and ongoing staff training all play a role in reducing risk.

Ultimately, sponsorship is best approached as a long-term compliance commitment. When managed effectively, it enables organisations to secure the global skills they need to remain competitive. When neglected, it exposes businesses to regulatory sanctions and workforce instability. Treating sponsorship as part of core HR governance is therefore essential.

Section F: Need Assistance?

DavidsonMorris are specialists in UK business immigration. We advise employers on the UK sponsorship system and hiring overseas workers for UK-based roles. We provide comprehensive guidance on how to sponsor someone, including insight into the visa eligibility criteria, sponsor licence application process and costs as well as ongoing compliance duties. For expert advice, contact us.

Section G: How to Sponsor Someone FAQs

What is a Sponsor Licence, and who needs one?

A Sponsor Licence is an approval from the Home Office that allows UK employers to hire skilled workers from outside the UK. Any business wishing to employ non-UK nationals who do not already have work permission must hold this licence.

How long does it take to get a Sponsor Licence?

Most applications are decided within eight weeks, although times can be longer if UKVI needs to conduct compliance checks. Employers may request the priority service for £750, which aims to provide a decision within 10 working days. The service is subject to a daily cap and availability is limited.

What are the costs of sponsoring a worker?

Costs include the Sponsor Licence application fee, a Certificate of Sponsorship fee of £525 for Skilled Workers or £55 for Temporary Workers and the Immigration Skills Charge. The Immigration Health Surcharge is separate and must be paid by the worker as part of their visa application.

What happens if sponsorship duties are not met?

Failure to comply can lead to licence downgrade, suspension or revocation. A downgraded licence means restrictions and a mandatory action plan. If revoked, all sponsored workers will have their visas curtailed, usually to 60 days, which can cause serious business disruption.

Can a worker switch employers while on a sponsored visa?

Yes, but the worker must obtain a new Certificate of Sponsorship from the new employer, who must be licensed. They must then submit a new visa application and cannot start the new job until UKVI has granted the new visa.

How long is a Sponsor Licence valid?

Most licences have been valid indefinitely since April 2024, provided the sponsor continues to meet compliance obligations. Certain routes remain limited to four years, such as Scale-up and UK Expansion Worker licences.

What is a Certificate of Sponsorship?

A Certificate of Sponsorship (CoS) is a unique electronic reference number that a licensed sponsor assigns to a worker. The worker uses this number when applying for their visa. Assigning a CoS is a legal declaration that the role and the individual meet the immigration requirements.

What are the risks if a Sponsor Licence is revoked?

If a licence is revoked, the sponsor immediately loses the ability to hire or retain sponsored workers. Existing sponsored staff will have their visas curtailed, normally to 60 days, leaving both the business and its workforce in a vulnerable position. Recovery options are limited, so prevention through strong compliance systems is crucial.

Section H: Glossary

Section I: Additional Resources and Links