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H-1B $100K Fee for FY2027: Complete Employer Guide

The $100,000 registration fee is reshaping H-1B sponsorship. Understand who pays, who is exempt, and what it means for your career.

The Consolidated Appropriations Act introduced a $100,000 registration fee targeting employers with 50 or more employees where at least 50% of the workforce holds H-1B or L-1 status. This fee fundamentally changes the economics of H-1B sponsorship for IT consulting and staffing firms while leaving most direct employers unaffected. This comprehensive guide breaks down who must pay, exemptions, budget implications, and the broader shift it is driving in the H-1B landscape.

Quick Answer: The $100,000 H-1B registration fee applies to employers with 50+ employees where 50% or more of the workforce is on H-1B or L-1 visas. This primarily impacts IT consulting and staffing companies. Employers with fewer than 50 employees or those below the 50% H-1B/L-1 threshold are exempt from this fee.

Top H-1B Sponsoring Employers and Fee Impact

CompanyTotal H-1B Filings$100K Fee Likely Applies?
Infosys32,840Yes — H-1B dependent
Tata Consultancy28,950Yes — H-1B dependent
Cognizant26,700Yes — H-1B dependent
Amazon55,150No — below 50% threshold
Microsoft34,626No — below 50% threshold
Google33,416No — below 50% threshold
Deloitte18,200No — below 50% threshold
Apple15,800No — below 50% threshold
Meta14,900No — below 50% threshold
JPMorgan12,400No — below 50% threshold

Visa Insights: How the $100K Fee Changes H-1B Sponsorship

The $100,000 registration fee was designed to target a specific business model: large IT consulting and staffing firms that employ a disproportionately high percentage of H-1B and L-1 workers, often placing them at third-party client sites. Companies like Infosys, Tata Consultancy Services (TCS), Cognizant, Wipro, and HCL Technologies have historically dominated H-1B filing volumes. Under the new fee structure, each H-1B registration submitted by these employers now carries a $100,000 surcharge on top of existing filing fees. For a company submitting thousands of registrations per year, this represents hundreds of millions of dollars in additional costs — fundamentally altering the economics of the body-shopping model.

The two-part threshold test determines whether an employer must pay. First, the employer must have 50 or more full-time equivalent employees in the United States. Second, more than 50% of those employees must be in H-1B or L-1 nonimmigrant status. Both conditions must be met simultaneously. This means a 200-person tech company with 30 H-1B workers (15%) would not trigger the fee, while a 100-person consulting firm with 60 H-1B workers (60%) would. The calculation is based on the employer's workforce at the time of filing, and USCIS can audit these numbers. Employers must attest to their H-1B/L-1 dependency ratio on the Labor Condition Application (LCA).

The ripple effects are already visible across the industry. Major consulting firms are accelerating their hiring of U.S. workers and green card holders to bring their H-1B ratios below the 50% threshold. Some are restructuring operations to create subsidiary entities with different workforce compositions. For H-1B workers, this is driving a meaningful shift toward direct employment with end-client companies rather than third-party placement through consulting firms. Tech companies that hire H-1B workers directly — Amazon, Google, Microsoft, Apple, Meta — are unaffected by the fee because their overall H-1B ratios are well below 50%. This creates a competitive advantage for direct employers in attracting international talent.

Real Sponsorship Examples from DOL Filings

Example 1: Infosys Limited filed an H-1B petition for a Technology Lead in Dallas, TX at $115,000 per year. As an H-1B-dependent employer exceeding the 50% threshold, this petition now incurs the additional $100,000 fee on top of standard filing costs, bringing total employer costs to approximately $106,000 per petition.

Example 2: Amazon filed an H-1B petition for a Software Development Engineer in Seattle, WA at $165,000 per year. Because Amazon's H-1B workforce is well below 50% of total employees, the $100,000 fee does not apply — total filing costs remain under $10,000.

Example 3: Cognizant Technology Solutions filed for a Senior Java Developer in Chicago, IL at $108,000 annually. As an H-1B-dependent employer, Cognizant faces the $100,000 surcharge, making the total sponsorship cost for this single position exceed $110,000 — more than the employee's annual salary.

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Frequently Asked Questions

Which employers are required to pay the $100,000 H-1B registration fee?

The $100,000 fee applies to employers that meet two criteria simultaneously: they have 50 or more full-time equivalent employees in the United States, and more than 50% of those employees hold H-1B or L-1 nonimmigrant status. This primarily affects large IT consulting and staffing firms such as Infosys, TCS, Cognizant, Wipro, and HCL Technologies. Most direct employers in tech, finance, and healthcare fall well below the 50% threshold and are completely exempt from this fee.

Does the $100K fee apply to small consulting companies with fewer than 50 employees?

No. The fee only applies to employers with 50 or more full-time equivalent employees. A consulting firm with 40 employees — even if 100% of them are on H-1B visas — would not be subject to the $100,000 surcharge. However, small H-1B-dependent employers (those with 25+ employees and over 50% H-1B workers) may still face other additional requirements under existing H-1B dependency rules, such as attestation obligations and recruitment requirements. The $100,000 fee is a separate provision from these existing H-1B dependency requirements.

How does this fee impact H-1B workers currently employed at consulting firms?

For current H-1B holders at affected consulting firms, the immediate impact depends on whether their employer chooses to absorb the cost or reduce sponsorship volume. Many large consulting firms are already shifting strategy by hiring more U.S. workers and green card holders to reduce their H-1B ratios below 50%. Some are encouraging current H-1B employees to pursue green cards more aggressively. For workers seeking new H-1B sponsorship through these firms, the path has become significantly harder as employers become more selective about which positions justify the $100,000+ total cost. This is accelerating the trend toward direct employment with end-client companies.

Are there any proposals to exempt healthcare employers from the $100K fee?

There have been legislative proposals to exempt certain healthcare employers from the $100,000 fee, recognizing that some healthcare staffing agencies and hospital systems in underserved areas rely heavily on H-1B physicians and specialists. However, as of 2026, no blanket healthcare exemption has been enacted. Healthcare employers that meet both threshold criteria — 50+ employees and over 50% H-1B/L-1 workforce — are currently subject to the fee. Most large hospital systems and healthcare networks fall well below the 50% threshold and are unaffected. The exemption debate continues in Congress as rural healthcare access concerns grow.

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