Certificates of Sponsorship (CoS): Employer’s Guide
24th August 2026
- Categories: Business, Compliance, HR, Sponsor licence, Visas
Understanding the Certificate of Sponsorship process
For UK businesses recruiting overseas workers, the Certificate of Sponsorship is an important part of the Skilled Worker visa process.
However, assigning a Certificate of Sponsorship is not simply an administrative step. The information provided by an employer must accurately reflect the role being offered and the circumstances of the worker.
This guide explains what UK employers need to know about Certificates of Sponsorship and some of the key issues to consider before assigning one.
What is a CoS?
A Certificate of Sponsorship, commonly referred to as a CoS, is an electronic record created through the Home Office’s sponsorship management system. It is not a physical certificate or document that is handed to the worker.
The employer assigns the worker a unique CoS reference number. The worker then uses this reference number as part of their visa application.
The information recorded on the CoS includes details such as:
- The worker’s personal information
- The job title
- The occupation code
- Salary
- Working hours
- Employment start date
- Sponsor details
As the information on the CoS forms part of the worker’s immigration application, it is important that it is accurate and consistent with the actual employment arrangements.
Who can assign a CoS?
A business generally needs to hold the appropriate sponsor licence before it can sponsor an overseas worker.
Having a sponsor licence does not mean that every role within the organisation can automatically be sponsored. The employer still needs to establish that the particular role and prospective worker meet the requirements of the relevant immigration route.
The business must also have the appropriate permissions and the required certificate allocation, before assigning a CoS.
For businesses that are new to sponsorship, this is an important distinction. Obtaining a sponsor licence is the beginning of the sponsorship process, not the end.
What should an employer check before assigning a CoS?
Before assigning a CoS, an employer should establish that the role genuinely qualifies for sponsorship. This includes looking at the duties and responsibilities of the position and ensuring that the selected occupation code accurately reflects the work the employee will undertake.
Salary should also be checked carefully. The employer needs to consider the applicable Skilled Worker salary requirements and the going rate for the occupation, as well as whether any specific salary provisions apply to the individual worker.
The employer should also check that the proposed employment details on the CoS match the actual offer made to the worker.
A discrepancy between the CoS, employment contract and actual working arrangements can create unnecessary complications.
Defined vs Undefined Certificates of Sponsorship
Employers may encounter the terms Defined CoS and Undefined CoS when dealing with Skilled Worker sponsorship.
A Defined CoS is generally relevant where a Skilled Worker is applying from outside the UK.
An Undefined CoS is generally used in circumstances where the worker is applying from within the UK, subject to the relevant rules.
The distinction is important because employers need to request and use the correct type of CoS for the circumstances of the worker.
What happens after the CoS is assigned?
Once the employer assigns the Certificate of Sponsorship, the worker can use the reference number as part of their visa application, provided they meet the relevant requirements.
The employer should retain appropriate records and continue to comply with its sponsor duties.
Sponsor licence holders have ongoing duties relating to sponsored workers. Depending on the circumstances, this can include reporting certain changes to the Home Office, maintaining appropriate records and monitoring the sponsored worker’s employment.
Why is accuracy on a CoS important?
The information included on a CoS should accurately reflect the job and the employment arrangements.
Employers should avoid treating the CoS as a formality or simply copying information without checking that it remains correct. The job description, occupation code, salary, hours and other relevant details should be reviewed before the certificate is assigned.
Where there are changes to the proposed role or employment arrangements, the employer should consider whether the CoS needs to be amended and whether any additional immigration or sponsor compliance requirements apply.
Common CoS mistakes for employers to avoid
Some of the issues that can cause problems during the sponsorship process include:
- Selecting an occupation code that does not accurately reflect the role
- Providing incorrect or outdated salary information
- Failing to ensure that the CoS matches the employment contract
- Using the wrong type of CoS
- Assuming that holding a sponsor licence means every role can be sponsored
- Failing to keep appropriate records
- Not understanding the employer’s ongoing sponsor duties after assigning the CoS
Taking the time to check the information before assigning the certificate can help employers avoid unnecessary delays and potential compliance concerns.
Yes. Generally, an employer needs the appropriate sponsor licence before it can sponsor workers under the relevant immigration route.
The sponsor licence application itself requires the business to demonstrate that it is a genuine organisation operating lawfully in the UK and that it has appropriate systems and processes in place to meet its sponsorship responsibilities.
No. A CoS allows the worker to make their visa application, but it does not guarantee that the application will be successful.
The worker must still satisfy all the relevant immigration requirements.
The validity period depends on the type of CoS and the circumstances in which it is issued.
Defined CoS are generally valid for a 3 month period.
Undefined CoS can be valid for up to 12 months, but their validity can be shorter depending on the sponsor’s annual CoS renewal date.
Employers should check the applicable Home Office rules and ensure that the worker uses the CoS within the relevant period.
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