How do we check that a sponsored worker is receiving the salary on their CoS?

Check each pay period against the salary recorded on the worker's Certificate of Sponsorship or a later reported change. Compare the CoS, contract, paid hours, gross pay, relevant deductions, payslip and payment evidence. Record the calculation and investigate every shortfall. Do not rely on annual averages or later corrections to hide a deficient period.

Start with the current sponsored salary

Identify the salary and weekly hours recorded on the CoS. Check whether a later Sponsor Management System report changed either figure. Place the current contract or written particulars beside that record.

Sponsor a Skilled Worker, paragraph SK7.19 says UKVI will regularly check that a worker is being paid in line with the salary recorded on the CoS or a later change notification. It may use compliance checks, HMRC checks or both.

Test each pay period

Paragraphs SK7.20 to SK7.24 explain the pay-period and hourly-rate assessment. Build a table showing the pay period, gross pay, paid hours, expected salary for the period and any difference.

Do not treat a year-end total as the only test. A later payment may explain or correct an error, but the records must still show what happened in each period and whether the applicable sponsor duties were met.

Separate gross pay from relevant deductions

SK7.25 says deductions from salary or repayments of loans connected to business costs, immigration costs or investment are subtracted from salary for compliance purposes in the period in which they are made.

Record each deduction, why it was made and whether it affects the sponsorship calculation. Do not assume that a deduction is irrelevant merely because the worker agreed to it.

Check permitted salary reductions

Sponsor a Skilled Worker, section SK8 deals with unpaid leave and salary reductions. Paragraphs SK8.1 to SK8.4 identify permitted circumstances and conditions. Read the current provision before reducing pay.

Keep the evidence supporting the reason, the dates, the contractual position, the calculation and any required report. If the reason does not fall within the rule, do not label the shortfall compliant.

Make the reporting decision

Sponsor Guidance Part 3, paragraph C1.15 includes specified reductions in salary or pay among reportable worker changes. Record the event date, provision checked, reporting deadline, decision, approval, SMS submission and confirmation.

A payroll correction and an SMS report answer different questions. One addresses payment. The other addresses the sponsor's reporting duty. Consider both.

Keep the source records

Appendix D, version 08/26, sections 3(a) to 3(c) cover payslips, salary-payment evidence and the contract or written particulars showing job, hours and pay.

The audit file should let another reviewer reproduce the calculation. Keep the CoS, current contract, hours record, payslip, payment evidence, deduction details, calculation, reporting decision and correction record together.

Escalate before stating that the position is compliant

If hours, the applicable threshold, deductions or the reason for reduced pay cannot be established, mark the review incomplete. Obtain the missing evidence or advice. A green status without all required inputs creates false reassurance.

This article provides general information, not legal advice.

Related questions

Will UKVI compare payroll with the CoS?

Yes. Skilled Worker guidance paragraph SK7.19 says UKVI will regularly check pay against the CoS or a later change notification using compliance checks, HMRC checks or both.

Can we use an annual average to prove the salary was paid?

Do not use an annual average as the only check. Review each pay period under SK7.20 to SK7.24 and keep the calculation and source records.

Do deductions affect the CoS salary calculation?

Some do. SK7.25 requires specified deductions and loan repayments connected to business, immigration or investment costs to be subtracted in the period in which they are made.

Can salary be reduced during unpaid leave?

Only where the current rules permit it. Check section SK8, document the reason and dates, and consider the separate reporting duty.

What should the salary audit file contain?

Keep the CoS, contract, hours, payslip, payment evidence, deduction details, calculation, reason for any variation and the SMS reporting record.