Certificate of Sponsorship (Cos) is an electronic work permit setting out the details of the specific migrant worker and the specific job they will be doing in the UK.
For a Certificate of Sponsorship CoS to be valid, it must meet the requirements set out in the immigration rules paragraphs SW 5.1 to SW 5.6A of Appendix Skilled Worker.
Furthermore, the Sponsor Skilled Worker guidance sets out in detail the requirements as to what must be included in the COS.
What must be included in the Certificate of Sponsorship COS
According to the Sponsor Skilled Worker guidance the COS must confirm all of the following:
• that you are sponsoring the worker on the Skilled Worker route
• the category in which you are sponsoring the worker
• the worker’s personal information (such as name, date of birth, nationality), passport details and contact details
• the start and end date of their employment
• how many hours they will work each week – enter an average figure if this varies
• where the worker will carry out their employment – this should include their main work address and any other regular work addresses, if relevant
• whether you used an agent (such as a recruitment agency, employment business or other intermediary) to find the worker and, if so, details of that agent
• the job title
• the relevant SOC 2020 occupation code for the role (choose from the drop-down list under ‘Job type’) – see section S3 of Part 2: Sponsor a worker for more information on occupation codes
• the main duties of the role for which the worker is being sponsored (enter these in the ‘Summary of job description’ box)
• that the worker is a ‘new entrant’ if they will be claiming points for salary under Option E or Option J – you must also provide a brief explanation of how the worker meets the new entrant criteria (you can do this in the ‘Summary of job description’ field or by adding a ‘sponsor note’ after you’ve assigned the CoS)
• details of the worker’s salary – this must not include any allowances or bonuses, unless the transitional provision for allowances applies
• whether the job is on a client contract and, if so, details of that contract
• that the job is in an eligible occupation code – see section SK4 for further information
• whether the job is on the Immigration Salary List or Temporary Shortage List
• professional registration details of the worker, if there is a legal requirement for them to be registered with a professional or other official organisation in the UK (for example, a doctor must be registered with the GMC)
• whether you wish to certify maintenance for the worker (and, if relevant, their dependants) – you can only do this if you’re an A-rated sponsor
• whether the worker needs an Academic Technology Approval Scheme (ATAS) certificate
• the Pay As You Earn (PAYE) scheme reference number under which the worker will pay income tax and national insurance – if you are not required to operate PAYE on the worker’s earnings (for example, if the worker is covered by an exception set out in HMRC EP Appendix 4, or is self-employed), you must explain this on the CoS
• any other additional relevant information specified in this guidance, such as for workers being sponsored under occupation code 6131, workers applying under the transitional provision for the skill level, care workers and senior care workers, pre-registration nurses and midwives and health and care visa applicants.