Clarifying H-1B fee structures, surcharge triggers, and exemption strategies for candidates sponsored by major firms.
Understanding H-1B fees, particularly the $100K surcharge, is essential for international professionals. This guide clarifies which situations trigger this fee, highlights exemptions like F-1 OPT change of status filings, and discusses how these apply to candidates seeking sponsorship from firms like Deloitte, Accenture, and EY in 2026.
| Feature | Data Point | Trend vs 2025 |
|---|---|---|
| $100K Fee Trigger | Consular Processing Only | Stable |
| F-1 OPT Change of Status Fee Exemption | EXEMPT | Stable |
| Deloitte H-1B Filings | 18,200 | ↓ 5% |
| Accenture H-1B Filings | 34,626 | ↑ 8% |
| EY H-1B Filings | High Volume (Estimate) | Stable |
For candidates seeking H-1B sponsorship from large firms like Deloitte, Accenture, or EY, understanding fee structures is crucial. The $100K fee is a significant deterrent, but it's vital to note it applies only when an employer uses consular processing and has 50+ employees with >50% H-1B/LCA workers. Crucially, F-1 OPT change of status filings are exempt, offering a clear pathway to avoid this surcharge.
If you are currently on F-1 OPT, a change of status to H-1B filed by your sponsoring employer (like Deloitte, Accenture, or EY) will be exempt from the $100K fee. This is a common and advantageous route for many professionals.
The H-1B fee structure, including the $100K surcharge, is a critical consideration for both employers and employees in 2026. This fee is specifically triggered for employers who utilize consular processing and meet certain workforce criteria (50+ employees, >50% H-1B/LCA workers). For international professionals, particularly those transitioning from F-1 OPT, a change of status filing is exempt from this surcharge, making it a preferred route when available.
Firms like Deloitte, Accenture, and EY, with their large H-1B workforces, must carefully manage these fee implications. The new Form I-129, mandatory since April 2026, could indirectly influence processing choices. While the $100K fee is not directly tied to PERM processing, the overall immigration strategy of these companies is impacted by these regulations.
Consider a scenario where Deloitte sponsors an H-1B visa for a Software Engineer. If the candidate is already in the U.S. on F-1 OPT and files a Change of Status (COS), Deloitte will NOT incur the $100K fee, regardless of their employee distribution. This is a common strategy employed by large sponsors.
Conversely, if an H-1B candidate is outside the U.S. and requires consular processing, and Deloitte meets the criteria for the $100K fee (e.g., >50% H-1B/LCA workers), the fee would apply to that specific petition. Understanding these nuances is key for managing expectations and costs.
Q: When does the $100K H-1B fee apply to Deloitte, Accenture, or EY?
A: The $100K fee applies only when the employer uses consular processing and has 50+ employees with over 50% in H-1B or LCA status.
Q: Is a Change of Status from F-1 OPT to H-1B exempt from the $100K fee?
A: Yes, F-1 OPT Change of Status filings are explicitly exempt from the $100K H-1B fee, regardless of the employer's size or processing method.
Q: Does the new Form I-129 affect the $100K fee?
A: The new I-129 form, mandatory from April 2026, does not directly change the criteria for the $100K fee, which remains tied to consular processing and employer workforce composition.
Q: How can candidates avoid the $100K H-1B fee when sponsored by large firms?
A: The most common way is through a Change of Status filing from F-1 OPT, as this is exempt from the surcharge.
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Search H-1B Sponsors on Wisa →The $100K fee applies only when the employer uses consular processing and has 50+ employees with over 50% in H-1B or LCA status.
Yes, F-1 OPT Change of Status filings are explicitly exempt from the $100K H-1B fee, regardless of the employer's size or processing method.
The new I-129 form, mandatory from April 2026, does not directly change the criteria for the $100K fee, which remains tied to consular processing and employer workforce composition.
The most common way is through a Change of Status filing from F-1 OPT, as this is exempt from the surcharge.