The Matloff Finding — Proven in FY2026 Data
$66,016 per year — stolen from American workers
At Prevailing Wage Level II — the tier outsourcing firms cluster in — Indian IT body shops pay an average of $91,758/year while direct tech employers at the same level pay $157,774/year. Same job. Same government-designated wage level. 42% less pay. That gap goes into the profit margin of the outsourcing firm and into the pockets of their executives — not into the paychecks of the workers they import, and certainly not to the American workers they displaced.
Prevailing Wage Level I
Body shops$87,949
Direct employers$123,433
Gap-$35,484 (29%)
LCAs26 vs 2,077
Prevailing Wage Level II
Body shops$91,758
Direct employers$157,774
Gap-$66,016 (42%)
LCAs8,358 vs 11,250
Prevailing Wage Level III
Body shops$119,603
Direct employers$176,606
Gap-$57,003 (32%)
LCAs6,045 vs 7,655
Prevailing Wage Level IV
Body shops$151,910
Direct employers$212,661
Gap-$60,751 (29%)
LCAs2,341 vs 5,522
"The 'Infosys bad, Intel good' framing misses the point. Even the 'good' firms use H-1B to hire workers at below-market wages — just at a higher level than the body shops. The entire program is a wage suppression mechanism."
— Professor Norm Matloff, UC Davis — decades of H-1B research
⚠ FY2026 data confirms this: Amazon Development Center U.S. files 17.3% of its LCAs at Level I — worse than Infosys, Tata, or Wipro, all of whom file 0% at Level I. The "good guys" are gaming a different tier of the same broken system.
🏭 Tier 1 — The Body Shops
Ranked by LCA count · "Clients" = distinct companies they place workers at
| # | Body Shop / Outsourcer | LCAs | Workers | Client Cos. | States | Wage Levels I·II·III·IV | Level I % | Cert. |
|---|---|---|---|---|---|---|---|---|
| 1 |
COGNIZANT TECHNOLOGY SOLUTIONS US CORP
Major body shop
|
9,664 | 9,664 |
539
client companies
|
43 states | I·II·III·IV |
0% | 9,652 |
| 2 |
INFOSYS LIMITED
Major body shop
|
6,390 | 18,038 |
241
client companies
|
37 states | I·II·III·IV |
0% | 6,358 |
| 3 |
ERNST & YOUNG U.S. LLP
Major body shop
|
5,890 | 5,890 |
403
client companies
|
44 states | I·II·III·IV |
6.4% | 5,632 |
| 4 |
TATA CONSULTANCY SERVICES LIMITED
Major body shop
|
5,270 | 5,270 |
485
client companies
|
37 states | I·II·III·IV |
0% | 5,230 |
| 5 |
WIPRO LIMITED
Major body shop
|
3,290 | 4,388 |
230
client companies
|
35 states | I·II·III·IV |
0% | 2,264 |
| 6 |
CAPGEMINI AMERICA INC
Staffing firm
|
2,932 | 2,932 |
139
client companies
|
37 states | I·II·III·IV |
0% | 2,478 |
| 7 |
DELOITTE CONSULTING LLP
Staffing firm
|
2,611 | 5,353 |
83
client companies
|
40 states | I·II·III·IV |
9.2% | 2,602 |
| 8 |
ACCENTURE LLP
Major body shop
|
2,300 | 2,300 |
260
client companies
|
36 states | I·II·III·IV |
0% | 2,272 |
| 9 |
MPHASIS CORPORATION
Staffing firm
|
2,196 | 2,196 |
76
client companies
|
30 states | I·II·III·IV |
7.5% | 1,902 |
| 10 |
LTIMINDTREE LIMITED
Staffing firm
|
2,000 | 2,428 |
164
client companies
|
37 states | I·II·III·IV |
0% | 1,980 |
| 11 |
HCL AMERICA INC
Major body shop
|
1,882 | 1,882 |
259
client companies
|
35 states | I·II·III·IV |
0.4% | 1,818 |
| 12 |
COMPUNNEL SOFTWARE GROUP, INC
Major body shop
|
1,656 | 1,702 |
486
client companies
|
42 states | ⚠ No wage data | 0% | 1,654 |
| 13 |
PEOPLE TECH GROUP, INC
|
819 | 819 |
14
client companies
|
3 states | I·II·III·IV |
36% | 769 |
| 14 |
TECH MAHINDRA (AMERICAS), INC
Staffing firm
|
812 | 812 |
78
client companies
|
29 states | I·II·III·IV |
0% | 742 |
| 15 |
UST GLOBAL INC
Staffing firm
|
800 | 800 |
64
client companies
|
21 states | I·II·III·IV |
0.3% | 800 |
| 16 |
VIRTUSA CORPORATION
|
734 | 734 |
44
client companies
|
24 states | I·II·III·IV |
6.8% | 594 |
| 17 |
HEXAWARE TECHNOLOGIES, INC.
Staffing firm
|
644 | 644 |
56
client companies
|
20 states | I·II·III·IV |
0% | 592 |
| 18 |
RANDSTAD DIGITAL, LLC
|
485 | 1,454 |
41
client companies
|
27 states | ⚠ No wage data | 0% | 485 |
| 19 |
KFORCE INC.
Staffing firm
|
418 | 4,180 |
102
client companies
|
29 states | ⚠ No wage data | 0% | 416 |
| 20 |
CGI TECHNOLOGIES AND SOLUTIONS INC.
|
415 | 13,351 |
35
client companies
|
29 states | I·II·III·IV |
1.4% | 412 |
⚠ Who is Compunnel?
1,656 LCAs. 486 client companies. 42 states. And zero wage level data on any filing — not Level I, II, III, or IV. Complete opacity. They are the 5th largest H-1B filer in the entire IT sector and most Americans have never heard of them.
⚠ People Tech Group
36% of all their LCAs are at Level I — entry wages. 819 filings across only 3 states, 14 client companies. A classic small body shop placing cheap labor at a handful of corporate clients. Nobody is watching them.
⚠ E&Y — A Big 4 Body Shop
Ernst & Young files 5,890 LCAs placed at 403 different client companies across 44 states. 377 at Level I. The Big 4 accounting firms are running the same body shop operation as Cognizant — just with better PR.
⚡ The Amazon Problem — Worse Than Infosys on Level I
Amazon operates at least four separate H-1B filing entities. Combined, they are the single largest Level I filer in the tech sector — filing more entry-wage H-1B petitions than Infosys, Tata, Wipro, and Cognizant combined. Amazon Development Center U.S. files 17.3% of LCAs at Level I. Amazon Data Services files 17.1%. This is Norm Matloff's core point made concrete: the "good guy" American tech companies are abusing the program just as badly — just at a different level, with a better marketing department.
Amazon.com Services: 887 Level I LCAs
Amazon Web Services: 404 Level I LCAs
Amazon Dev Center: 348 Level I (17.3%)
Amazon Data Services: 194 Level I (17.1%)
Total Amazon Level I: 1,833+ LCAs
💻 Tier 2 — Direct Tech Employers ("The Good Guys Who Aren't")
Matloff: even direct employers suppress wages — just at higher levels
| # | Employer | LCAs | Workers | Avg Wage | Lvl I% | Lvl II% | Lvl III% | Lvl IV% | Wage Distribution | States |
|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Amazon.com Services LLC | 7,657 | 44,081 | $157,349 | 14% | 55.7% | 26.6% | 3.8% | I·II·III·IV |
26 |
| 2 | Apple Inc. | 5,633 | 11,616 | $175,679 | 2.4% | 23.7% | 24% | 50% | I·II·III·IV |
11 |
| 3 | Microsoft Corporation | 4,253 | 4,421 | $180,451 | 3.6% | 35.1% | 45.8% | 15.5% | I·II·III·IV |
35 |
| 4 | Google LLC | 3,864 | 5,151 | $199,134 | 0.8% | 58.4% | 25.7% | 15.1% | I·II·III·IV |
20 |
| 5 | Amazon Web Services, Inc. | 3,579 | 21,177 | $154,824 | 22.5% | 46.2% | 28% | 3.2% | I·II·III·IV |
26 |
| 6 | Meta Platforms, Inc | 3,488 | 15,520 | $216,746 | 8.9% | 20.7% | 20.7% | 49.7% | I·II·III·IV |
25 |
| 7 | Amazon Development Center U.S. | 2,016 | 10,112 | $161,965 | 32.1% | 54.6% | 10.9% | 2.4% | I·II·III·IV |
14 |
| 8 | NVIDIA Corporation | 1,733 | 10,441 | $191,413 | 4.1% | 10.6% | 20.9% | 64.4% | I·II·III·IV |
24 |
| 9 | Intel Corporation | 1,412 | 2,441 | $140,349 | 0.3% | 33.7% | 55.5% | 10.5% | I·II·III·IV |
17 |
| 10 | Salesforce, Inc. | 1,241 | 2,968 | $195,490 | 0.3% | 23% | 51.8% | 24.8% | I·II·III·IV |
25 |
| 11 | LinkedIn Corporation | 1,160 | 16,216 | $180,587 | 0.3% | 25.2% | 38.4% | 36% | I·II·III·IV |
14 |
| 12 | PayPal, Inc. | 1,128 | 1,128 | $178,313 | 4.6% | 32.9% | 39.3% | 23.2% | I·II·III·IV |
21 |
| 13 | Qualcomm Technologies, Inc. | 983 | 170,668 | $155,075 | 0% | 45.4% | 28.9% | 25.7% | I·II·III·IV |
12 |
| 14 | Adobe Inc. | 927 | 1,854 | $184,887 | 30.6% | 38.6% | 14.1% | 16.7% | I·II·III·IV |
15 |
| 15 | IBM Corporation | 880 | 1,760 | $144,728 | 0% | 34.4% | 35.4% | 30.2% | I·II·III·IV |
31 |
| 16 | Cisco Systems, Inc. | 813 | 29,546 | $153,433 | 0% | 29.8% | 65.8% | 4.5% | I·II·III·IV |
25 |
| 17 | Oracle America, Inc. | 583 | 6,302 | $148,299 | 0% | 13.3% | 29.6% | 57.1% | I·II·III·IV |
18 |
| 18 | Amazon Data Services, Inc. | 567 | 6,426 | $140,915 | 33% | 45.4% | 20.4% | 1.2% | I·II·III·IV |
20 |
| 19 | Intuit Inc. | 512 | 2,968 | $186,306 | 0% | 12.5% | 33.3% | 54.2% | I·II·III·IV |
11 |
| 20 | Uber Technologies, Inc. | 484 | 968 | $201,779 | 0.5% | 29.3% | 33.1% | 37.1% | I·II·III·IV |
7 |
📊 The Wage Gap at Every Level
Outsourcers vs. Direct Employers — same DOL wage level, radically different pay
Lvl I
Lvl II
Lvl III
Lvl IV
Source: FY2026 Q1&Q2 DOL LCA data. Body shops: Cognizant, Infosys, Tata, Wipro, Capgemini, HCL, Tech Mahindra, LTIMindtree, Accenture & others. Direct employers: Amazon, Apple, Microsoft, Google, Meta, NVIDIA, Intel, Salesforce & others. Wages are employer-reported prevailing wage floor — actual wages may vary.
🔍 Search All IT/Tech H-1B Filings
FY2026 Q1 & Q2 · live data
| Employer / Client | Job Title | Workers | Wage | PW Level | Status | Qtr | Case No. |
|---|---|---|---|---|---|---|---|
|
Accenture LLP
→ OHIO HEALTH CORPORATION
Columbus, OH
|
Business Architecture Associate Manager Computer Systems Analysts
|
1 |
$136,000
/year
|
Lvl III | Certified | Q3 | I-200-26118-842153 |
|
Accenture LLP
→ ESTEE LAUDER CO., TH
Long Island City, NY
|
Security Delivery Associate Manager Information Security Analysts
|
1 |
$165,600
/year
|
Lvl III | Certified | Q3 | I-200-26118-843086 |
|
Accenture LLP
Brooklyn, NY
|
Motion Design Associate Manager Special Effects Artists and Animators
|
1 |
$140,000
/year
|
Lvl III | Certified | Q3 | I-200-26118-842182 |
|
Accenture LLP
→ Pfizer
Collegeville, PA
|
Packaged App Development Assoc Manager Information Technology Project Managers
|
1 |
$128,600
/year
|
Lvl III | Certified | Q3 | I-200-26117-839010 |
|
Accenture LLP
→ Cardinal Health, Inc.
Twinsburg, OH
|
Business Architecture Manager Computer Systems Analysts
|
1 |
$150,300
/year
|
Lvl IV | Certified | Q3 | I-200-26117-837655 |
|
Accenture LLP
Burlington, KY
|
Quality Engineering Associate Manager Software Quality Assurance Analysts and Testers
|
1 |
$119,100
/year
|
Lvl III | Certified | Q3 | I-200-26117-837802 |
|
Accenture LLP
→ UBS..
Weehawken, NJ
|
Quality Engineering Associate Manager Software Quality Assurance Analysts and Testers
|
1 |
$133,300
/year
|
Lvl III | Certified | Q3 | I-200-26117-837792 |
|
Accenture LLP
Mountain View, CA
|
AI/ML Computational Science Sr Manager Computer and Information Research Scientists
|
1 |
$300,000
/year
|
Lvl IV | Certified | Q3 | I-200-26117-837536 |
|
Accenture LLP
Boston, MA
|
MES MOM Associate Manager Software Developers
|
1 |
$160,400
/year
|
Lvl III | Certified | Q3 | I-200-26117-838430 |
|
Accenture LLP
→ Cigna
Bloomfield, CT
|
Data Architecture Associate Manager Computer Systems Analysts
|
1 |
$138,000
/year
|
Lvl III | Certified | Q3 | I-200-26117-838886 |
|
Accenture LLP
Fremont, CA
|
AI/ML Computational Science Assoc Mgr Software Developers
|
1 |
$187,574
/year
|
Lvl III | Certified | Q3 | I-200-26117-837615 |
|
Accenture LLP
→ Uline
Pleasant Prairie, WI
|
App/Cloud Support Manager Information Technology Project Managers
|
1 |
$143,200
/year
|
Lvl IV | Certified | Q3 | I-200-26117-838493 |
|
Accenture LLP
San Mateo, CA
|
AI/ML Computational Science Sr Manager Computer and Information Research Scientists
|
1 |
$300,000
/year
|
Lvl IV | Certified | Q3 | I-200-26117-837547 |
|
Accenture LLP
→ PNC BANK
Pittsburgh, PA
|
Test Automation Eng Specialist Software Quality Assurance Analysts and Testers
|
1 |
$102,200
/year
|
Lvl II | Certified | Q3 | I-200-26117-839203 |
|
Accenture LLP
→ Eli Lilly
Indianapolis, IN
|
MES MOM Associate Manager Software Developers
|
1 |
$160,400
/year
|
Lvl III | Certified | Q3 | I-200-26117-838448 |
|
Accenture LLP
→ Truist Lavender
Atlanta, GA
|
Business Architecture Manager Information Technology Project Managers
|
1 |
$160,000
/year
|
Lvl IV | Certified | Q3 | I-200-26117-838587 |
|
Accenture LLP
Houston, TX
|
Business Architecture Manager Computer Systems Analysts
|
1 |
$150,300
/year
|
Lvl IV | Certified | Q3 | I-200-26117-837661 |
|
Accenture LLP
Nashville, TN
|
Packaged App Development Specialist Computer Programmers
|
1 |
$107,432
/year
|
Lvl II | Certified | Q3 | I-200-26117-837422 |
|
Accenture LLP
→ STATE OF TEXAS
Austin, TX
|
Packaged App Development Manager Information Technology Project Managers
|
1 |
$149,240
/year
|
Lvl IV | Certified | Q3 | I-200-26114-830271 |
|
Accenture LLP
→ MARS Incorporated
Chicago, IL
|
Packaged App Development Specialist Software Developers
|
1 |
$108,077
/year
|
Lvl II | Certified | Q3 | I-200-26114-829923 |
|
Accenture LLP
Morristown, NJ
|
Business Architecture Specialist Software Developers
|
1 |
$131,997
/year
|
Lvl II | Certified | Q3 | I-200-26114-829991 |
|
Accenture LLP
Chicago, IL
|
Business Architecture Associate Manager Software Developers
|
1 |
$140,400
/year
|
Lvl III | Certified | Q3 | I-200-26113-825144 |
|
Accenture LLP
→ Kaiser Permanente
Pleasanton, CA
|
Business Architecture Associate Manager Software Quality Assurance Engineers and Testers
|
1 |
$159,700
/year
|
Lvl III | Certified | Q3 | I-200-26113-825334 |
|
Accenture LLP
→ UNITED SERVICES AUTOMOBILE
San Antonio, TX
|
Packaged App Development Assoc Manager Computer Programmers
|
1 |
$128,690
/year
|
Lvl III | Certified | Q3 | I-200-26113-825292 |
|
Accenture LLP
→ Independence Blue Cross
Philadelphia, PA
|
Data Eng, Mgmt and Governance Specialist Software Quality Assurance Analysts and Testers
|
1 |
$117,000
/year
|
Lvl II | Certified | Q3 | I-200-26113-825260 |
|
Accenture LLP
→ BRISTOL MYERS SQUIBB
Princeton, NJ
|
Management Consulting Senior Manager Management Analysts
|
1 |
$236,500
/year
|
Lvl IV | Certified | Q3 | I-200-26113-825070 |
|
Accenture LLP
→ Southwest Airlines
Dallas, TX
|
Packaged App Development Sr Manager Software Developers
|
1 |
$179,700
/year
|
Lvl IV | Certified | Q3 | I-200-26113-824723 |
|
Accenture LLP
→ Freeport McMoRan Inc
Phoenix, AZ
|
Packaged App Development Sr Manager Information Technology Project Managers
|
1 |
$177,000
/year
|
Lvl IV | Certified | Q3 | I-200-26113-825049 |
|
Accenture LLP
Mountain View, CA
|
AI/ML Computational Science Sr Manager Data Scientists
|
1 |
$300,000
/year
|
Lvl IV | Certified | Q3 | I-200-26113-825030 |
|
Accenture LLP
→ Health Alliance Plan
Troy, MI
|
Data Eng, Mgmt and Governance Manager Information Technology Project Managers
|
1 |
$188,000
/year
|
Lvl IV | Certified | Q3 | I-200-26113-825846 |
|
Accenture LLP
Austin, TX
|
Software Prod and Plat Eng Sr Manager Software Developers
|
1 |
$198,200
/year
|
Lvl IV | Certified | Q3 | I-200-26112-820055 |
|
Accenture LLP
→ Pfizer
Collegeville, PA
|
Data Eng, Mgmt and Governance Manager Software Developers
|
1 |
$165,400
/year
|
Lvl IV | Certified | Q3 | I-200-26112-822506 |
|
Accenture LLP
→ Atlas Air Worldwide Holdings, Inc.
White Plains, NY
|
Network & Services Operation Associate Manager Computer Systems Analysts
|
1 |
$142,000
/year
|
Lvl III | Certified | Q3 | I-200-26112-819851 |
|
Accenture LLP
New York, NY
|
Global Chief Strategy Officer, Droga5 Chief Executives
|
1 |
$625,000
/year
|
Lvl N/A | Certified | Q3 | I-203-26111-815420 |
|
Accenture LLP
Boston, MA
|
Digital Marketing Strategy Senior Analyst Market Research Analysts and Marketing Specialists
|
1 |
$87,200
/year
|
Lvl II | Certified | Q3 | I-200-26111-815258 |
|
Accenture LLP
Baton Rouge, LA
|
MES MOM Senior Manager Industrial Engineers
|
1 |
$182,600
/year
|
Lvl IV | Certified | Q3 | I-200-26111-815702 |
|
Accenture LLP
→ T-MOBILE US, INC
Frisco, TX
|
Packaged App Development Sr Manager Information Technology Project Managers
|
1 |
$179,700
/year
|
Lvl IV | Certified | Q3 | I-200-26111-814992 |
|
Accenture LLP
→ DuPont
Wilmington, DE
|
BI Engineering Manager Database Architects
|
1 |
$160,826
/year
|
Lvl IV | Certified | Q3 | I-200-26111-816854 |
|
Accenture LLP
Fremont, CA
|
AI/ML Computational Science Assoc Mgr Software Developers
|
1 |
$187,574
/year
|
Lvl III | Certified | Q3 | I-200-26111-815483 |
|
Accenture LLP
→ SDG&E
San Diego, CA
|
Packaged App Development Assoc Manager Computer Systems Analysts
|
1 |
$128,600
/year
|
Lvl III | Certified | Q3 | I-200-26111-815952 |
|
Accenture LLP
Mountain View, CA
|
AI/ML Computational Science Assoc Mgr Software Developers
|
1 |
$226,138
/year
|
Lvl III | Certified | Q3 | I-200-26111-815485 |
|
Accenture LLP
→ Western midstream
The Woodlands, TX
|
MES MOM Senior Manager Industrial Engineers
|
1 |
$182,600
/year
|
Lvl IV | Certified | Q3 | I-200-26111-815683 |
|
Accenture LLP
Philadelphia, PA
|
Program and Project Management Manager Information Technology Project Managers
|
1 |
$142,771
/year
|
Lvl IV | Certified | Q3 | I-200-26111-814843 |
|
Accenture LLP
→ MRC GLOBAL, INC.
Charleston, WV
|
Business Architecture Associate Manager Computer Systems Analysts
|
1 |
$153,900
/year
|
Lvl III | Certified | Q3 | I-200-26110-810565 |
|
Accenture LLP
→ State of Arizona
Phoenix, AZ
|
Business Architecture Associate Manager Computer Systems Analysts
|
1 |
$129,100
/year
|
Lvl III | Certified | Q3 | I-200-26110-812854 |
|
Accenture LLP
→ HONDA
Alpharetta, GA
|
Packaged App Development Assoc Manager Computer Systems Analysts
|
1 |
$119,800
/year
|
Lvl III | Certified | Q3 | I-200-26110-810276 |
|
Accenture LLP
Houston, TX
|
Business Architecture Associate Manager Computer Systems Analysts
|
1 |
$153,900
/year
|
Lvl III | Certified | Q3 | I-200-26110-810556 |
|
Accenture LLP
Woodbury, MN
|
Packaged App Development Assoc Manager Computer Systems Analysts
|
1 |
$123,900
/year
|
Lvl III | Certified | Q3 | I-200-26110-810393 |
|
Accenture LLP
→ HONDA
Torrance, CA
|
Packaged App Development Assoc Manager Computer Systems Analysts
|
1 |
$135,700
/year
|
Lvl III | Certified | Q3 | I-200-26110-810548 |
|
Accenture LLP
Chicago, IL
|
Business Architecture Associate Manager Computer Systems Analysts
|
1 |
$129,100
/year
|
Lvl III | Certified | Q3 | I-200-26110-812872 |
Page 16 of 1,457
Source: U.S. Dept. of Labor, OFLC — FY2026 Q1 & Q2 H-1B LCA disclosure data (293,507 total records).
Body shops identified by employer name. "Clients" column counts distinct SECONDARY_ENTITY_BUSINESS_NAME values — the actual worksite employer when the H-1B sponsor is a staffing middleman.
Wage data is employer-reported. Wage gap analysis compares firms at the same DOL Prevailing Wage Level.
Professor Matloff's research: heather.cs.ucdavis.edu/h1b.html
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