U.S. Firms Confront $100,000 H-1B Fee and New Nonimmigrant Workers Rules

(UNITED STATES) — A new $100,000 supplemental H-1B fee, paired with changed selection mechanics and remote-work tax compliance risks, is forcing employers and H-1B holders to rethink filing timing, start dates, and even where work happens.

1) Who This Guide Is For (and Why the New H-1B Cost Landscape Matters)

HR leaders, founders, and finance teams now have to treat H-1B petitions like a time-sensitive cost and compliance project. One filing decision can shift six-figure budgets.

A late start date can force a candidate to stay abroad. A “temporary” remote-work plan can create payroll and tax exposure.

H-1B candidates and current H-1B holders also face new friction. Travel for stamping can collide with long appointment waits in India.

Remote work “abroad” can create income withholding mismatches. Social media screening can add delays and document demands.

By the end of this guide, you should be able to:

1. Map which costs may apply to your H-1B petitions and when they may trigger.
2. Align offers, start dates, and premium processing choices to the new policy calendar.
3. Set remote-work controls that reduce tax compliance, payroll, and PE risk.
4. Prepare for more checks tied to worksites, job duties, and visa stamping.

2) The $100,000 H-1B Fee Shock: What It Is, Who It Hits, and Why It’s Controversial

President Trump’s September 19, 2025 proclamation, “Restriction on Entry of Certain Nonimmigrant Workers,” created a mandatory $100,000 supplemental fee for certain new H-1B petitions. The fee’s impact is biggest when your hiring model depends on candidates who are outside the United States and need consular processing.

USCIS later clarified how it reads “new” in this context. In many cases, the supplemental fee may be tied to beneficiaries abroad who do not have a valid visa, or situations that require consular notification.

That distinction matters. Extensions and some changes of employer for workers already in the United States may be treated differently, depending on USCIS instructions and the specific fact pattern.

A federal court decision on December 24, 2025 allowed the fee to proceed after a challenge. Criticism has been sharp but not purely political.

California Attorney General Rob Bonta described it as a six-figure surcharge intended to choke the program. Employers see it as a budgeting and hiring constraint that lands unevenly across industries and business sizes.

Operationally, the controversy is secondary to one immediate effect. Budget approvals now control timing. So does candidate location.

3) What You’ll Pay (and When): Planning Around New and Increased H-1B-Related Costs

Start by separating H-1B spend into three buckets:

• Baseline filing costs (your core petition and required filing fees)
• Supplemental add-ons (the new mandatory supplemental fee for certain new cases, plus any other required surcharges)
• Optional expedited service (premium processing), which can help with predictability but raises your cash outlay

Next, plan around “filing date rules.” For many employers, the key question is not whether you want to file quickly. It is whether the planned filing window changes which fee schedule applies, and whether your candidate will be inside or outside the United States at the moment that matters.

Recruiting teams should also reset what they promise. Offer letters that assume a fixed start date can create employee relations issues if consular processing runs long.

Cap-season planning may need a “two-track” approach: one path for candidates already in the United States, and another for those who will need stamping abroad.

Finance should prevent budget surprises with simple controls:

• Confirm payment methods and signatory authority before filing day.
• Set internal chargeback rules by business unit, not by recruiter.
• Keep a documentation packet with receipts and final filed copies for audit trails.

Instead of a static table here, use the interactive tool to view fee changes, effective dates, and who is affected. The tool will let you filter by filing date, beneficiary location, and premium-processing choices so you can see when the $100,000 supplemental fee or other surcharges may apply and model the budget impact.

Immediate steps for employers: validate payroll systems, update budget forecasts, and align start-date expectations with new fee timelines.

4) Key Policy Details and Dates That Change Filing Strategy

A wage-based “weighted selection rule” takes effect February 27, 2026. At a high level, it replaces a purely random lottery-style selection with a system weighted toward higher-paid, higher-skilled roles.

That can change how you structure offers and titles. It also changes which roles you prioritize for H-1B petitions when headcount is limited.

Documentation discipline matters more under weighted selection. Pay figures, worksite details, and job duties should match across the Labor Condition Application (LCA) process, internal HR records, and the petition package.

One inconsistent statement can cause delays or requests for evidence.

Mandatory social media screening began December 15, 2025 for employment-based visa applicants. Expect extra time at consulates and more questions tied to identity, prior travel, and online presence.

Keep records consistent. Use the same name format, employment dates, and role descriptions across filings and interviews.

USCIS spokesman Matthew Tragesser said on December 23, 2025 that the weighted selection rule will “incentiviz[e] American employers to petition for higher-paid, higher-skilled foreign workers.” Employers should treat that as a planning signal.

Budget and compensation strategy now sit closer to immigration strategy.

5) Tax and Compliance Risks of Remote Work (Digital Nomads and Distributed Teams)

Remote work is no longer a perk-only conversation. It is a tax compliance and immigration compliance workflow, especially when H-1B holders get stuck abroad due to stamping delays.

Extended remote work abroad can create Permanent Establishment (PE) risk for the employer. In many cases, once overseas work becomes sustained—often discussed in the rough range of a few months—a host country may argue the company has a taxable presence there.

That may lead to corporate tax filings, local payroll duties, or social contributions. Exact triggers vary. Consult local counsel before approving long overseas stints.

Income sourcing can also collide with payroll. U.S. rules generally source wages to where the services are performed. If an employee is working physically abroad while U.S. payroll keeps withholding state and federal amounts, you may create over-withholding and reconciliation problems.

Domestic remote work creates its own exposure. A single H-1B employee working from a new state can trigger state tax nexus questions, payroll withholding duties, or business registration requirements. State rules vary widely.

Controls that help in many cases:

• Require written pre-approval for any out-of-state or abroad work.
• Track work location days with an auditable system.
• Align payroll withholding to actual work location.
• Coordinate with immigration counsel on LCA postings and worksite changes.

6) Impact on Individuals and Firms: Backlogs, Investigations, and Worksite Compliance

India stamping delays are already reshaping travel decisions. Some H-1B holders who traveled in late 2025 have struggled to return quickly, with appointments pushed into 2027 and, in some reports, April/May 2027.

Project staffing plans should assume disruptions. Build bench coverage.

Small businesses feel a compounded effect. A six-figure supplemental fee can land at the same time as higher wage pressure under weighted selection. Cash flow timing becomes a hiring gate, not a paperwork detail.

Enforcement pressure is also rising. The Department of Labor (DOL) launched 200+ investigations into H-1B employers in 2025. DHS has also reported more than doubled FDNS site visits.

FDNS (Fraud Detection and National Security) checks can focus on whether the worker is at the LCA-listed location, doing the stated job duties, and being paid properly.

Reduce disruption with practical readiness:

• Train front-desk staff and managers on how to route site visitors.
• Keep an “LCA match” file: worksite address, duties, manager, and pay details.
• Make remote-work arrangements consistent with petition statements.
• Plan travel around realistic stamping windows, not hope.

7) Action Checklist: Align Immigration Filings, Remote-Work Rules, and Tax Setup

Employer checklist (filing, budget, and timing)

• Identify which roles justify the highest H-1B spend under the new fee structure.
• Lock budget approvals before filing windows open.
• Decide when premium processing is worth the higher fee versus normal timelines.
• Build offer letters with flexible start-date language and a clear consular-plan path.
• Maintain a single source of truth for role details used across DOL, USCIS, and consular steps.

Employee checklist (travel and personal consistency)

• Keep copies of filings, receipts, approvals, and prior visa stamps.
• Prepare for social media screening with consistent identifiers and employment history.
• Avoid nonessential travel if stamping timelines look extended in India.
• Document where you are working each week if remote work is approved.

Remote-work checklist (tax compliance and controls)

• Use a pre-approval workflow for any work outside the home worksite or outside the United States.
• Track days by location to support payroll withholding and PE risk reviews.
• Coordinate HR, payroll, and tax teams before approving “abroad” work for more than a short period.
• Review whether state registrations or payroll accounts are needed for new U.S. states.

Recordkeeping and review

• Retain LCAs, postings evidence, payroll records, and remote-work approvals.
• Schedule periodic internal reviews that match job duties and worksites to filed terms.
• Re-check policy effective dates before filing around February 27, 2026 and March 1, 2026.

This article discusses regulatory changes and potential tax/compliance implications. Readers should consult qualified immigration and tax professionals for personalized guidance.

Regulations cited are subject to change; verify current USCIS/DHS guidance and government proclamations.