UK Immigration rules on deductions from skilled worker salary were introduced to ensure that when checking whether the minimum salary requirements are met the salary offered by the sponsor to the applicant is counted net of any deductions or payments back in the other direction i.e. from the applicant to the sponsor. Previously such deductions sometimes were leaving the skilled worker visa holders unable to support themselves and their dependant family members. That is why the immigration rules got changed.
It is useful to be aware that the rule only has effect if deduction(s) cause a worker’s salary to fall below the minimum required by law. There is no impact on workers who continue to be paid above this.
What are the specific immigration rules on deductions from skilled worker salary or wages
Any money paid by the applicant to the sponsor (or a related organisation) will be considered as follows:
(a) The following payments will be subtracted from salary, unless (c) applies:
(i) deductions from salary; or
(ii) repayments of loans; or
(iii) investments.
(b) Any such subtractions will be averaged over the length of time the applicant is being sponsored for, for the purpose of salary considerations.
(c) Money will not be deducted where the payment is not related to business costs, immigration costs or investment, but rather an additional benefit offer which the applicant has a genuine choice whether to take up, for example salary sacrifice arrangements.