Employers
Notice: From 1 June 2026 the updated Confirmation of Employment Policy [GC 2026/0013], the new Employers Compliance Policy [GC 2026/0014], and new Worker Migrant Rules from the Statement of Changes [SD 2026/0102] will come into operation
Rules changes empower the Minister or an Immigration Officer to curtail A Certificate of Employment (CoE) leave if an employer fails to comply with the Employers Compliance Policy, and provide a clearer compliance and enforcement framework.
A CoE will be cancelled where an employer fails to comply the Employers Compliance Policy and the Confirmation of Employment Policy.
Changes to the Confirmation of Employment (CoE) requirements, include:
- The requirement for employers to detail why the business is applying for the CoE
- The most recent corporate or business bank or building society accounts statement for the business
- Evidence that the businesses tax affairs are in order
- The main duties for the job
- What the normal opening or operating hours are
- Which sector or sectors the business operates
- Evidence related to HR systems
- Evidence that the new Sequential Labour Market Test (SLMT) has been fulfilled
- Evidence of staff retention rates in the 12 months prior to the submission to the application
Employers must ensure accurate record keeping, include date of entry, recruitment practices, salary, qualifications and professional accreditation for the role on the CoE.
Please note that Immigration Officers may request further information from applicants that will need to be provided in order for the Confirmation of Employment to be processed.
The Employer Compliance Policy introduces a 3-tier risk-based compliance model and enforcement measures, which include:
Level 1 – Advisory, Level 2 – Formal Warning, Level 3 – Cancellation Consideration.
Employers’ responsibilities include:
- Not misrepresenting the role, salary or working conditions
- Ensure compliance with the minimum wage
- Accommodating must comply with the Housing (Standards) Regulations 2017
- Not impose unlawful deductions, fees or visa-related charges without the migrants informed consent
- Notify the Immigration Service upon the migrant’s arrival to the Island
Serious breaches include:
- Failure to pay the appropriate salary requirement
- Provision of overcrowded accommodation
- Charging migrants for visa applications without informed consent
- Unlawful deductions from salary
- Repeated and sustained non-compliance
- Failure to notify the Immigration Service of the migrant’s arrival
- Withholding of contracted working hours or failure to issue a written contract
Enforcement measures:
- Issue of an Employer Compliance Notice that requires specified corrective actions to be completed within a defined timeframe
- Suspension or cancellation of Contract of Employments issued to the Employer
- Referring the breaches to other enforcement bodies.
Announced or unannounced compliance inspections can be undertaken by Immigration Officers before or after a decision has been made on a CoE application to ensure the information provided is accurate and that the Employer is able and continuing to comply with the duties and responsibilities of an employer.
Immigration Officers will undertake checks including that:
- Information given is accurate and complete
- The Employer is able to offer employment
- The Employer is genuine and trading lawfully in the Isle of Man
- There are no reasons to believe that the Employer is a threat to immigration control
- The Employer is committed to, and is, complying with all the duties of an Employer under this policy
Please be aware these lists are not exhaustive and you should read both the Confirmation of Employment Requirement Policy 2026 and Employers Compliance Policy 2026 along with the Immigration Rules before submitting the Confirmation of Employment to the Immigration Services.
Notice: From 26 March 2026 The Isle of Man Immigration Service will be introducing 'Visa Brakes' on specific visa routes for specific nationalities in line with changes in the UK
From 26 March 2026 applications for entry clearance to the Isle of Man under either Appendix W or as a Tier 5 Temporary Worker will no longer be accepted from nationals of Afghanistan.
This change will not apply to those that already hold a relevant visa and are applying to further their leave to remain.
The Worker Migrant route enables Isle of Man employers to recruit and retain employees from overseas to fill a specific vacancy that cannot be filled by suitable settled workers or those within the Common Travel Area (CTA).
The Worker (Intra Company Transfer (ICT)) Migrant route enables multinational employers to transfer their existing employees from their overseas operation to their Isle of Man branch for training purposes or to fill a specific vacancy.
Worker Migrants and ICT Migrants are not permitted to be self-employed or take part in any arrangement akin to self-employment.
In order to make an application for one of the above visas, the migrant must be in possession of a valid Confirmation of Employment (CoE)
The CoE is a document issued to Isle of Man employers wishing to employ or retain a person who is not a settled worker. The Isle of Man employer must apply for a CoE on behalf of their prospective employee.
A migrant who wishes to come to the Isle of Man to work for an Isle of Man employer must hold a valid CoE and an Isle of Man Worker Migrant visa or Worker (ICT) Migrant visa. The issuance of a CoE does not guarantee that a visa will be issued.
For more detailed guidance, please read the CoE guidance notes.
Changes to Isle of Man Minimum Wage from 1 April 2026
The Isle of Man minimum wage for those aged 18 and over increases to £12.86 per hour from 1 April 2026. For more detailed guidance on salary requirements, please read the Confirmation of Employment guidance notes.
For more information on minimum wage, go to the minimum wage page.
We wish to recruit a migrant who is overseas
- See our CoE Guidance for information on this process and the requirements
- Apply to the Immigration Office for a CoE
- Once issued, give the CoE to the migrant
- The migrant then needs to apply for an entry clearance visa at an overseas visa application centre and will use the CoE in support of their application
We wish to recruit a migrant with a UK Visa
- See our CoE Guidance for information on this process and the requirements
- Check that the gross annual salary you will be paying meets or exceeds the appropriate rate for the employment as set out for the relevant SOC code and shown at Part 7
- Apply for a CoE
- Once issued, give the CoE to the migrant
- The migrant then must apply for an Isle of Man Worker Visa using the form on our website
We wish to recruit a migrant who holds an Isle of Man Worker Migrant visa
- You must apply to our office for a Confirmation of Employment (CoE) and have this issued in order to authorise the change in the Worker Migrant’s employment
- The change in employment should be authorised by the new CoE before the migrant ceases their current employment
- Check that the migrant has a valid Isle of Man Worker Migrant visa. They should either have a visa stamp or vignette in their passport. If the Worker Migrant visa has been curtailed the migrant will require both a CoE and a new Worker Migrant visa
- See our CoE Guidance for information on this process and the requirements
- Apply for a CoE using our application form
- Once the Isle of Man Immigration Service has stamped and issued the CoE to you give this to the Migrant
- Ask the migrant to inform the Immigration Office of their change of employer
- Please be aware that a Worker Migrant cannot commence their new employment with the new employer until the CoE has been issued to authorise this change
- If you have further questions about the above please Contact us
Tier 5 Temporary Worker
Isle of Man employers wishing to recruit a Tier 5 (Temporary) worker will need to apply for an be grated a sponsor licence. Please refer to the Sponsor Licensing Policy for details of the obligations under the policy and how to apply to become a sponsor.

