Should employers pay a tiered annual levy for hiring foreign workers?

Reform UK proposes a graduated levy on employers hiring foreign workers, rising to £3,750 per year for those on the national living wage and falling to £500 for those earning £100,000 or more. The party estimates the measure would raise £11.2 billion to fund National Insurance cuts for British workers. The policy rests on the claim that foreign workers in low-paid roles undercut domestic wages.