Fact Sheet #62D: What records must be maintained by all H-1B employers?

This fact sheet provides general information concerning recordkeeping requirements for employers under the H-1B program.

Some records required of H-1B employers must be maintained to comply with other laws (e.g., the Fair Labor Standards Act, the Internal Revenue Code). H-1B-dependent or willful violator employers must maintain additional records (see WH Fact Sheet #62E).

Records to be kept by every H-1B employer and made available to the Wage and Hour Division upon request:

1. Name, address, occupation, and social security account number for all H-1B workers and any other worker employed by the employer in the same occupation at the place of employment;
2. Rate of pay, hours worked (if hourly or part-time), gross pay, deductions, and net pay for all H-1B workers and any other worker employed by the employer in the same occupation at the place of employment;
3. Benefit plan(s) offered and provided;
4. Labor Condition Application (LCA) (Form ETA 9035 and/or ETA 9035E);
5. Prevailing wage rate and its source;
6. Method used to establish the actual wage;
7. Documentation that the notice requirement was satisfied;
8. In the event of corporate change:
   • A. Sworn statement by successor entity accepting all liabilities of predecessor entity;
   • B. List of H-1B workers transferred to successor entity;
   • C. Affected LCA number(s) and effective date(s);
   • D. Description of successor entity’s actual wage system; and
   • E. Successor entity’s employer identification number.

All requirements listed above can be found in 20 CFR § 655 Subparts H & I and the Immigration and Nationality Act § 212(n).