H-1B FY2026 · IT & Tech Sector · Body Shop Exposé

H-1B IT Staffing
Junkies The Body Shop Exposé — How the H-1B Scam Actually Works

Cognizant places 9,664 H-1B workers at 539 different American companies. Tata places workers at 485. Compunnel at 486 — with zero wage level data on any of them. Meanwhile, at the same prevailing wage level, outsourcing firms pay American workers $66,000 less per year than direct tech employers. This is not immigration. This is a labor arbitrage scam — and here is the proof.

51,208
Body Shop LCAs
42,913
Direct Employer LCAs
$66,016
Annual Wage Gap (Lvl II)
42%
Less Than Market (Lvl II)
539
Cognizant Client Companies
485
Tata Client Companies
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
Body shops
$87,949
26 LCAs
Direct employers
$123,433
-$35,484 (29%)
Lvl II
Body shops
$91,758
8,358 LCAs
Direct employers
$157,774
-$66,016 (42%)
Lvl III
Body shops
$119,603
6,045 LCAs
Direct employers
$176,606
-$57,003 (32%)
Lvl IV
Body shops
$151,910
2,341 LCAs
Direct employers
$212,661
-$60,751 (29%)
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
🗂 All Firms (41,490) 🏭 Body Shops Only 💻 Direct Employers Only
Showing 22,651–22,700 of 41,490 filings Clear filters
Employer / Client Job Title Workers Wage PW Level Status Qtr Case No.
IBM Corporation
→ National Oilwell Varco, Inc.
Houston, TX
 Application Developer
Computer Systems Analysts
 1
$124,072
– $136,128
/year
 Lvl III Withdrawn Q2 I-200-22140-193233
IBM Corporation
Dallas, TX
 Application Developer
Computer Systems Analysts
 1
$97,850
– $130,008
/year
 Lvl II Withdrawn Q2 I-200-22140-193094
IBM Corporation
East Lansing, MI
 Package Consultant
Computer Systems Analysts
 1
$69,742
– $98,500
/year
 Lvl II Withdrawn Q2 I-200-22140-193037
IBM Corporation
→ United Parcel Service, Inc.
Parsippany, NJ
 Application Developer
Computer Programmers
 1
$80,725
– $178,600
/year
 Lvl II Withdrawn Q1 I-200-23122-982304
IBM Corporation
→ United Parcel Service, Inc.
Parsippany, NJ
 Application Developer
Computer Programmers
 1
$80,725
– $178,600
/year
 Lvl II Withdrawn Q2 I-200-23122-982304
IBM Corporation
→ Prudential Financial, Inc.
Newark, NJ
 Test Specialist
Software Quality Assurance Analysts and Testers
 1
$97,053
– $188,200
/year
 Lvl II Withdrawn Q2 I-200-23139-036900
IBM Corporation
Baton Rouge, LA
 Package Consultant
Computer Systems Analysts
 1
$77,854
– $121,680
/year
 Lvl II Withdrawn Q1 I-200-23138-032678
IBM Corporation
Baton Rouge, LA
 Package Consultant
Computer Systems Analysts
 1
$77,854
– $121,680
/year
 Lvl II Withdrawn Q2 I-200-23138-032678
IBM Corporation
→ American Express Company
Phoenix, AZ
 Software Engineer
Computer Systems Analysts
 1
$82,389
– $104,811
/year
 Lvl II Withdrawn Q1 I-200-24139-011419
IBM Corporation
→ Anthem, Inc.
Atlanta, GA
 Data Engineer
Data Warehousing Specialists
 1
$119,642
– $161,004
/year
 Lvl II Withdrawn Q1 I-200-24139-011415
IBM Corporation
→ State Farm Mutual Automobile Insurance Co.
Richardson, TX
 Application Developer
Computer Programmers
 1
$84,860
– $165,882
/year
 Lvl II Withdrawn Q2 I-200-24139-011399
IBM Corporation
→ Standard Insurance Company
Portland, OR
 Application Developer
Computer Programmers
 1
$113,464
– $161,004
/year
 Lvl III Withdrawn Q2 I-200-24139-011410
IBM Corporation
→ American Express Company
Phoenix, AZ
 Software Engineer
Computer Systems Analysts
 1
$82,389
– $104,811
/year
 Lvl II Withdrawn Q2 I-200-24139-011419
IBM Corporation
→ Anthem, Inc.
Atlanta, GA
 Data Engineer
Data Warehousing Specialists
 1
$119,642
– $161,004
/year
 Lvl II Withdrawn Q2 I-200-24139-011415
IBM Corporation
East Lansing, MI
 Package Consultant
Computer Systems Analysts
 1
$69,742
– $98,500
/year
 Lvl II Withdrawn Q2 I-200-22137-178614
IBM Corporation
→ United Parcel Service, Inc.
Alpharetta, GA
 Application Developer
Computer Systems Analysts
 1
$89,710
– $129,504
/year
 Lvl II Withdrawn Q1 I-200-25136-983652
IBM Corporation
→ United Parcel Service, Inc.
Alpharetta, GA
 Application Developer
Computer Systems Analysts
 1
$89,710
– $129,504
/year
 Lvl II Withdrawn Q2 I-200-25136-983652
IBM Corporation
→ United Parcel Service, Inc.
Parsippany, NJ
 Application Developer
Computer Programmers
 1
$96,886
– $126,504
/year
 Lvl II Withdrawn Q1 I-200-24138-006701
IBM Corporation
→ United Parcel Service, Inc.
Parsippany, NJ
 Application Developer
Computer Programmers
 1
$96,886
– $126,504
/year
 Lvl II Withdrawn Q2 I-200-24138-006701
IBM Corporation
Atlanta, GA
 Package Consultant
Computer Systems Analysts
 1
$84,781
– $119,700
/year
 Lvl II Withdrawn Q1 I-200-23136-024253
IBM Corporation
→ Norfolk Southern Corporation
Atlanta, GA
 Package Solution Consultant SAP FICO
Computer Systems Analysts
 1
$88,133
/year
 Lvl II Withdrawn Q2 I-200-23136-027583
IBM Corporation
Atlanta, GA
 Package Consultant
Computer Systems Analysts
 1
$84,781
– $119,700
/year
 Lvl II Withdrawn Q2 I-200-23136-024253
IBM Corporation
Monroe, LA
 Technical Team Lead
Computer Programmers
 1
$64,896
– $115,000
/year
 Lvl III Withdrawn Q2 I-200-22136-175345
IBM Corporation
→ United Parcel Service, Inc.
Parsippany, NJ
 Application Developer
Computer Systems Analysts
 1
$95,514
– $127,596
/year
 Lvl II Withdrawn Q1 I-200-23135-020219
IBM Corporation
Coppell, TX
 Application Developer
Computer Programmers
 1
$86,861
– $141,646
/year
 Lvl II Withdrawn Q2 I-200-23135-020257
IBM Corporation
→ United Parcel Service, Inc.
Parsippany, NJ
 Application Developer
Computer Systems Analysts
 1
$95,514
– $127,596
/year
 Lvl II Withdrawn Q2 I-200-23135-020219
IBM Corporation
Austin, TX
 Application Developer
Computer Systems Analysts
 1
$112,674
– $164,508
/year
 Lvl III Withdrawn Q1 I-200-25134-972990
IBM Corporation
Austin, TX
 Application Developer
Computer Systems Analysts
 1
$112,674
– $164,508
/year
 Lvl III Withdrawn Q2 I-200-25134-972990
IBM Corporation
→ American Express Company
Phoenix, AZ
 Software Engineer
Computer Systems Analysts
 1
$82,389
– $104,811
/year
 Lvl II Withdrawn Q2 I-200-24135-990818
IBM Corporation
→ Discover Financial Services
Riverwoods, IL
 Application Developer
Computer Programmers
 1
$90,397
– $161,004
/year
 Lvl III Withdrawn Q2 I-200-24135-990844
IBM Corporation
→ United Parcel Service, Inc.
Alpharetta, GA
 Application Developer
Computer Systems Analysts
 1
$89,710
– $117,504
/year
 Lvl II Withdrawn Q1 I-200-25132-962635
IBM Corporation
→ United Parcel Service, Inc.
Alpharetta, GA
 Application Developer
Computer Systems Analysts
 1
$89,710
– $117,504
/year
 Lvl II Withdrawn Q2 I-200-25132-962635
IBM Corporation
→ Norfolk Southern Corporation
Atlanta, GA
 Package Specialist
Computer Systems Analysts
 1
$102,211
– $113,378
/year
 Lvl III Withdrawn Q2 I-200-23132-016205
IBM Corporation
Coppell, TX
 Application Architect
Computer Systems Engineers/Architects
 1
$94,432
– $204,400
/year
 Lvl III Withdrawn Q2 I-200-23132-016124
IBM Corporation
→ AmerisourceBergen Corporation
Conshohocken, PA
 Application Architect
Computer Systems Engineers/Architects
 1
$94,224
– $196,300
/year
 Lvl III Withdrawn Q2 I-200-21132-305893
IBM Corporation
→ USAA Acceptance, LLC
San Antonio, TX
 Application Developer
Computer Systems Analysts
 1
$80,080
– $105,504
/year
 Lvl II Withdrawn Q2 I-200-23131-012316
IBM Corporation
→ Chubb Limited
Wilmington, DE
 Application Developer
Computer Programmers
 1
$77,917
– $83,000
/year
 Lvl II Withdrawn Q2 I-200-21131-302070
IBM Corporation
→ Barclays PLC
Whippany, NJ
 Application Developer
Computer Programmers
 1
$80,725
– $147,800
/year
 Lvl II Withdrawn Q2 I-200-23130-008207
IBM Corporation
San Jose, CA
 Software Developer
Software Developers
 1
$209,654
/year
 Lvl II Withdrawn Q2 I-200-24100-870627
IBM Corporation
Magnolia, TX
 Associate Partner, Supply Chain Operations
Management Analysts
 1
$250,000
/year
 Lvl IV Withdrawn Q2 I-202-25120-923130
IBM Corporation
→ DELTA AIR LINES, INC.
Atlanta, GA
 Application Developer
Computer Systems Analysts
 1
$84,781
– $116,004
/year
 Lvl II Withdrawn Q2 I-200-23117-970250
IBM Corporation
→ United Parcel Service, Inc.
Parsippany, NJ
 Application Developer
Computer Systems Analysts
 1
$128,939
– $181,008
/year
 Lvl III Withdrawn Q1 I-200-25092-821052
IBM Corporation
→ United Parcel Service, Inc.
Parsippany, NJ
 Application Developer
Computer Systems Analysts
 1
$128,939
– $181,008
/year
 Lvl III Withdrawn Q2 I-200-25092-821052
IBM Corporation
→ United Parcel Service, Inc.
Lutherville Timonium, MD
 Senior Test Specialist
Software Quality Assurance Analysts and Testers
 1
$92,269
– $126,000
/year
 Lvl II Withdrawn Q2 I-200-23107-936927
IBM Corporation
→ Horizon Blue Cross Blue Shield of New Jersey
Newark, NJ
 Application Developer
Computer Systems Analysts
 1
$117,042
– $194,904
/year
 Lvl III Withdrawn Q2 I-200-23107-936921
IBM Corporation
→ AT&T Inc.
Middletown, NJ
 Application Consultant
Computer Systems Analysts
 1
$125,715
– $157,562
/year
 Lvl III Withdrawn Q2 I-200-24108-894598
IBM Corporation
→ United Parcel Service, Inc.
Parsippany, NJ
 Quality Engineer
Software Quality Assurance Analysts and Testers
 1
$126,838
– $181,008
/year
 Lvl III Withdrawn Q1 I-200-25104-859608
IBM Corporation
→ United Parcel Service, Inc.
Parsippany, NJ
 Quality Engineer
Software Quality Assurance Analysts and Testers
 1
$126,838
– $181,008
/year
 Lvl III Withdrawn Q2 I-200-25104-859608
IBM Corporation
→ Norfolk Southern Corporation
Atlanta, GA
 TIBCO Consultant
Computer Systems Analysts
 1
$84,781
– $116,004
/year
 Lvl II Withdrawn Q1 I-200-23102-924197
IBM Corporation
→ United Parcel Service, Inc.
Parsippany, NJ
 Project Manager
Information Technology Project Managers
 1
$99,466
– $156,300
/year
 Lvl III Withdrawn Q1 I-200-23102-924199
Page 454 of 830
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  |  Search all H-1B years →  |  Education Junkies →  |  Government Junkies →