AuditShield
Reporting · 6 min read

SMS Reporting Duties: 10 Working Day Triggers

Most sponsored worker changes must be reported via the Sponsor Management System within 10 working days. Miss the deadline and your licence rating, CoS allocation or trust position can suffer. Here are every trigger UK employers must know.

Working days, not calendar days

The deadline is 10 working days from the date you became aware of the event - Mondays to Fridays, excluding bank holidays.

What is SMS?

The Sponsor Management System (SMS) is the Home Office system that sponsors use to manage their licence, assign CoS and report worker events. Only your Level 1 User (or a Level 2 User with assigned permissions) can log in and submit reports.

AuditShield does not file SMS reports for you

Reports must be filed by your Level 1 User through the official Home Office SMS interface. AuditShield identifies triggers and tracks deadlines - Roman can advise on what to file and how, but the report itself is submitted by your team.

10 Working Day Triggers

1. Salary reduction

Worker's actual pay falls below the salary stated on the CoS, including reductions for sick pay, unpaid leave or reduced hours.

2. Unpaid or reduced pay

More than 4 weeks of unpaid or reduced pay in a calendar year. Includes statutory leave taken unpaid.

3. Unauthorised absence ≥ 10 working days

Worker has been absent without permission for 10 consecutive working days. Counts working days only, not weekends.

4. Start date delay

Worker did not start work on the date stated on their CoS. Even a few days late triggers a report.

5. Role / duties change

Job title, SOC code or core duties no longer match what was on the CoS. New CoS may be required.

6. Job title change

Internal title change even within the same role family. Update via SMS so records align.

7. Work location change

Worker's normal place of work has changed - including moving to home working full-time, a new client site or a different office.

8. Leaver

Employment has ended for any reason - resignation, dismissal, redundancy or transfer. Stop sponsoring and record last known contact.

20 Working Day Org Triggers

Business-level changes have a longer deadline - 20 working days - but they are equally important.

1. Registered address change

Change of business registered office or trading address.

2. Ownership / control change

Sale, takeover, share transfer or change of beneficial ownership.

3. Merger / acquisition

Combining with or being acquired by another sponsor.

4. Insolvency

Administration, liquidation or any insolvency event.

5. Key personnel change

Authorising Officer, Key Contact, Level 1 or Level 2 User change.

6. Branch / site change

New, closed or relocated branches, sites or normal work locations.

Best practice

  • Screenshot every submitted SMS report for your audit pack
  • Note the date you became aware of the event - this starts the 10-day clock
  • If you're late, file anyway and explain the delay in the comment field
  • Update your portal compliance dashboard at the same time so records align
  • Train HR and line managers to flag events to your Level 1 User the same day

SMS Reporting Trigger Tracker

Use AuditShield's portal to auto-detect potential SMS triggers from your worker data and never miss a deadline.

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