Audit H-1B records by connecting each worker to the Labor Condition Application (LCA), petition and employment evidence that supports the employer’s obligations. Start with a worker-to-case inventory, check the public access file (PAF), reconcile wages and working conditions, verify notice and worksite records, then document exceptions and follow-through. This is a compliance review framework, not a legal conclusion about any employer.
Set the scope before reviewing individual files
Define which employing entities, H-1B workers, locations and review period are in scope. The review should distinguish the public access file from employer records maintained for Wage and Hour Division (WHD) review, and from other immigration or employment records. A PAF is not a complete personnel or petition file, and checking it alone does not establish that every H-1B obligation has been met.
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Assign an owner for the review and identify the systems that hold relevant records: for example, HR or immigration case files, payroll, benefits, timekeeping and worksite or assignment records. These are practical organization steps, not additional document-retention requirements. Limit access to records containing personal or sensitive information to people who need them for the audit.
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Before testing details, decide how the team will record its evidence and unresolved questions. A useful status distinguishes records located, records matched to the correct worker and period, records not found, and facts that require legal analysis. That prevents a file from appearing complete merely because a document exists somewhere in a shared drive.
Build a worker-to-case inventory
Create one row for each H-1B worker and link that person to the case and employment evidence being reviewed. Include enough detail to spot missing records and compare what was filed with what happened in practice.
- Worker identifier and employing legal entity.
- Occupation or job, employment start and end dates, and relevant worksite or worksites.
- Relevant LCA numbers and petition records, with the location of each record.
- Payroll system or provider, and the locations of time, pay, benefits and worksite evidence.
- Review status, missing evidence, exception owner and resolution status.
Use the inventory as a control map, not as proof by itself. For each person, check that the LCA, payroll and other evidence actually relate to the same worker, employing entity, job and period. If a record cannot be matched reliably, list the uncertainty rather than treating the case as complete.
Make the inventory useful for comparison, not just document counting. Include the actual and prevailing wage bases or a clear pointer to where each is documented; note the LCA location against which actual worksite records will be tested; and identify which similarly employed U.S. workers or occupational-classification records may provide relevant comparator evidence. The purpose is to make each attestation traceable to evidence, not to infer a conclusion from a spreadsheet.
When information comes from different systems, retain enough context to understand what each record covers. For example, an occupation label in a payroll system may not by itself demonstrate that the record concerns the same occupation, place of employment or review period as the LCA. Flag inconsistent labels for reconciliation rather than assuming that similarly named entries are equivalent.
Check the public access file first
The U.S. Department of Labor (DOL) Fact Sheet 62F says an employer must make the PAF available to the public within one working day after filing the LCA. The fact sheet lists the core materials below. Because it is an older agency fact sheet, confirm current regulations and agency guidance before treating this list as a complete statement of current requirements.
| PAF material identified by DOL | What to verify in the audit |
|---|---|
| The LCA | Confirm that the file contains the relevant LCA and that its worker, occupation and employment-location context can be connected to the inventory. |
| Worker’s rate of pay | Check that the rate is recorded and can be compared with payroll for the relevant period. |
| Description or summary of the actual wage system | Confirm that the file explains or summarizes the system used to determine the actual wage. |
| Prevailing wage rate and its source | Confirm that both the rate and the source used to establish it are documented. |
| Notice documentation | Look for evidence that the notice requirement was satisfied; separately compare the notice evidence with the LCA and employment-location records. |
| Summary of benefits offered to U.S. and H-1B workers | Check that the required benefits summary is present and can be reconciled with the benefit-plan information used in the broader review. |
| Single-employer information, where applicable | Check for the list of entities included as a “single employer,” when applicable. |
| Corporate-change and successor-employer materials, when applicable | Review the successor documentation, transferred-worker list, affected LCA numbers and dates, successor actual-wage-system description and successor EIN identified by the fact sheet. |
The fact sheet also identifies additional materials for H-1B-dependent employers and willful violators in applicable cases: an exempt-worker list and a summary of recruitment methods. Determine whether those requirements apply to the employer and circumstances; do not assume that every employer must include these materials or that the general list is exhaustive for every situation.
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For the deadline check, compare the LCA filing date with evidence that the PAF was available within one working day. This is a deadline for availability, not a statement that all employer records belong in the public file. Separately confirm that the material is associated with the correct LCA and employer context; an otherwise relevant document in an unrelated file does not answer whether this PAF is organized and available.
Use a two-part check for each PAF item: first, is the listed material present; second, does it correspond to the worker, LCA and circumstances in scope? The actual-wage-system summary and prevailing-wage source are different pieces of evidence. Likewise, the benefits summary in the PAF is not a substitute for checking benefit-plan information in the employer’s records, and notice documentation does not independently establish where the worker actually performed work.
Reconcile wages, hours, benefits and working conditions
DOL states that an H-1B worker must receive at least the higher of the applicable actual wage and prevailing wage. The actual wage is the wage paid to similarly experienced and qualified workers; the prevailing wage applies to the occupation and area of intended employment. DOL’s H-1B Workers page summarizes the rule this way: “Your employer must pay you at least the actual wage or the prevailing wage, whichever is higher.”
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For each worker and review period, trace the evidence in sequence: LCA and supporting wage basis, payroll and hours, comparator or wage-methodology evidence, benefits and working conditions, then worksite records. Do not infer compliance from a single pay figure or a matching job title; the relevant wage basis and employment facts need to be considered together.
- Establish the applicable wage comparison. Locate the LCA and the records supporting the actual- and prevailing-wage bases. Identify the applicable rates and the period for which they apply.
- Compare actual pay with the required level. Use payroll records to compare compensation with the higher applicable wage. Investigate unexplained differences, missing pay periods or changes in rate rather than assuming a discrepancy alone proves a violation.
- Check hours and pay details. Compare time records, where maintained, with payroll and the employment arrangement. DOL Fact Sheet 62D identifies hours for hourly or part-time workers, gross pay, deductions and net pay among records employers must maintain for WHD review.
- Review nonproductive time and expenses. DOL describes protections relating to employer-caused nonproductive time and employer business expenses. Flag periods without work, deductions or expenses that may affect the wage comparison for qualified legal review; do not decide a complex wage issue from a payroll label alone.
- Compare benefits and working conditions. Review benefit-plan information and work-condition evidence against the treatment and criteria provided to similarly employed U.S. workers. DOL describes obligations concerning benefits and working conditions on the same basis and criteria provided to similarly employed U.S. workers.
Document the comparison method and the records reviewed, including the time period. If the employer cannot explain how a wage basis was calculated or cannot connect the pay records to the correct worker and period, record the gap as an exception for investigation.
Keep the actual-wage and prevailing-wage comparisons distinct before identifying the higher applicable level. The PAF’s actual-wage-system explanation helps describe how the employer determines actual wages; comparator evidence and the wage methodology help test whether the explanation is supported. The prevailing-wage record should be checked for both the rate and its source. A rate shown in one record should not be treated as a substitute for the other wage basis.
For payroll review, follow the figures through the record set rather than checking only a gross-pay total. Fact Sheet 62D identifies rate of pay, hours for hourly or part-time workers, gross pay, deductions, net pay and benefit-plan information as records relevant to WHD review. Compare relevant periods and note unexplained gaps, deductions or differences between records. The point is to identify what needs explanation; an apparent mismatch is not, by itself, a finding that the employer violated a requirement.
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When considering benefits and working conditions, compare the H-1B worker’s treatment with similarly employed U.S. workers on the same basis and criteria described by DOL. The relevant check is not simply whether the employer has a benefits plan, but whether the available plan information and employment evidence support the comparison for the circumstances being reviewed. If the evidence is incomplete or the comparator group is unclear, record that limitation instead of assuming equivalence.
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Test notice and actual worksite evidence
Compare the employment location reflected in the relevant LCA with records showing where the worker actually performed work. Review the notice documentation alongside the LCA and worksite evidence, rather than treating a notice record as proof that every location-specific requirement was met.
Where the records do not align—for example, the LCA’s intended location and the worksite evidence appear different—record the dates, locations, affected worker and available documents. Escalate the facts to immigration counsel before deciding whether an amendment, new filing or another correction was required. Worksite-specific outcomes depend on the circumstances, and the agency materials summarized here do not resolve every scenario.
Build the location check from more than a location field in one system. The audit sequence is to identify the intended employment location on the relevant LCA, locate notice evidence, then compare both with available worksite or assignment records for the period. If records point to more than one location, list the locations and dates separately. This organizes the facts for legal review without assuming that every location change has the same filing consequence.
Notice and worksite checks answer related but separate questions. Notice documentation addresses whether the employer has evidence of satisfying the notice requirement; actual worksite records address where work took place. A complete-looking notice record cannot resolve a mismatch between the LCA location and the employment evidence, and a worksite record cannot substitute for notice proof.
Keep WHD records separate from the PAF checklist
DOL Fact Sheet 62D says every H-1B employer must maintain records and make them available to WHD on request. Its list includes information about H-1B workers and other workers in the same occupation at the place of employment, including names, addresses, occupation and Social Security account numbers, as well as pay and benefit information.
| Record set | Purpose and examples identified by DOL | Audit treatment |
|---|---|---|
| Public access file | Materials Fact Sheet 62F says must be available to the public within one working day after LCA filing, including the LCA, wage basis, notice documentation and benefits summary. | Check required PAF contents and availability; do not treat the PAF as the entire employer record. |
| Employer records for WHD review | Fact Sheet 62D identifies worker and comparator information, rates of pay, hours for hourly or part-time workers, gross pay, deductions, net pay and benefit-plan information. | Check that the employer can produce and connect the relevant records to the worker, occupation, place of employment and period under review. |
| Other immigration or employment records | A complete retention schedule for every PAF, LCA, petition, Form I-9 and audit-workpaper category is not established by the DOL sources summarized here. | Verify the applicable current requirement for each category rather than inferring it from a payroll-record rule. |
The DOL Employment Law Guide says payroll records for H-1B workers and other employees in the occupational classification must be maintained for three years from creation, or longer if an enforcement proceeding is in effect. This period applies to the payroll records described by that guide; it should not be generalized to every immigration or employment document. Check current regulations and agency guidance for the retention period applicable to each other record category.
Do not conflate the audience or scope of the two main record sets. The PAF is made available to the public and has specified contents identified by Fact Sheet 62F. WHD may request employer records under Fact Sheet 62D, including details about H-1B workers and relevant workers in the same occupation at the place of employment. Public access to a PAF is not the same as a full WHD review, and the PAF is not a checklist for every record an employer may need to produce.
The three-year period from the Employment Law Guide concerns the described payroll records, measured from their creation, with a longer period where an enforcement proceeding is in effect. Do not apply that statement automatically to an LCA, petition, Form I-9, PAF material or internal audit workpaper. The DOL materials cited here do not provide a complete, current retention schedule for every such category. Verify requirements by record type before setting a company-wide destruction or retention rule.
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Document exceptions and corrective action
For each apparent exception, create a record that lets another reviewer understand what was checked and what happened next. This is a practical audit method, not a quoted regulatory retention rule.
- Identify the affected worker, employing entity, location and time period.
- List the documents reviewed and the specific mismatch, missing record or unresolved question.
- Separate confirmed facts from assumptions; an apparent data difference alone does not establish a violation.
- Name an owner for investigating the issue and record the legal or operational review needed.
- Describe the corrective action taken, if any, and retain evidence that it was completed.
- Track open items to resolution and record why an issue was closed when no correction was made.
Do not silently replace, backdate or alter historical records during cleanup. Preserve the original evidence and route proposed corrections through the appropriate legal and records-management process. If the facts suggest a filing or wage issue, obtain case-specific legal advice before deciding what remediation is appropriate.
A useful exception log can follow the review’s decision axes: LCA-certified wage basis versus actual pay; stated worksite versus available worksite evidence; required notice versus proof; benefits and working conditions versus the basis and criteria applied to similarly employed U.S. workers; and public-file materials versus confidential employer records. For each item, capture the discrepancy and evidence without labeling it a violation unless an appropriate review reaches that conclusion.
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Use enforcement information as context, not a compliance verdict
DOL announced Project Firewall on September 19, 2025, describing it as an enforcement initiative aimed at protecting wages and job opportunities and holding employers accountable for abuse of the H-1B process. The DOL willful-violator page showed a list effective September 1, 2026, last updated August 28, 2026. These are reasons to treat accurate records and follow-through as operational priorities, but an enforcement initiative or dynamic list does not determine whether a particular employer has complied.
On July 8, 2026, DOL’s Office of Inspector General announced an H-1B fraud and human-trafficking investigation. Its release described alleged schemes involving fraudulent applications, coercive wage kickbacks and exploitation. Those are allegations described by the OIG, not findings about an employer unless a source establishes that finding. Separately, DOL’s Office of Foreign Labor Certification reported a fiscal year 2026 second-quarter public disclosure release on May 15, 2026, covering final determinations from October 1, 2025 through March 31, 2026. Such public data can provide program context; it is not evidence of an individual employer’s compliance.
These developments support a practical emphasis on traceable records, accurate comparisons and documented follow-through, not a presumption about any employer. A public disclosure release or current enforcement initiative cannot substitute for reviewing the particular worker, LCA, wage records, notice evidence and actual worksite facts at issue.
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Know what this audit does not decide
This workflow helps organize H-1B employment evidence, identify gaps and direct questions to the right reviewer. It does not replace advice about a specific worker, LCA, petition, location change or wage calculation. Nor does the DOL material described here establish a complete current retention schedule for every PAF, LCA, petition, Form I-9 or internal audit workpaper. Verify the current requirements for each category and get qualified immigration counsel involved where the records raise a fact-specific legal question.
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Form I-9 and USCIS petition-file audit requirements are distinct topics. The DOL materials summarized here do not establish a comprehensive checklist for either one. Do not assume that completing the H-1B wage and PAF review also completes an I-9 review or confirms that a petition file meets every USCIS-related requirement. Confirm current primary-source requirements and obtain qualified advice for those separate reviews.
There is no single record in this workflow that proves compliance on its own. The useful outcome is a connected evidence trail: the relevant LCA and wage basis, pay and hours, comparator and benefit information, notice, actual worksite evidence, and a clear account of any unresolved exception. Where a scenario turns on specific facts or current rules, route it for legal analysis rather than treating this checklist as a decision rule.
Frequently Asked Questions
How do I audit my company’s H-1B records?
Start with a worker-to-case inventory linking each worker to the employing entity, occupation, locations, relevant LCAs, petition records, dates, payroll provider and supporting evidence. Then review the PAF, reconcile wage and working-condition records, compare notice and worksite evidence, and document exceptions and follow-through. Treat mismatches as questions for investigation, not automatic findings of a violation.
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DOL Fact Sheet 62F identifies the LCA, the H-1B worker’s rate of pay, a description or summary of the actual wage system, the prevailing wage and its source, notice documentation, and a summary of benefits offered to U.S. and H-1B workers. It also identifies single-employer and successor-employer materials where applicable. H-1B-dependent employers and willful violators may have additional materials, including an exempt-worker list and recruitment-method summary in applicable cases. The fact sheet says the PAF must be available within one working day after filing the LCA; check current regulations and agency guidance because the fact sheet is older.
How long do employers keep H-1B payroll records?
The DOL Employment Law Guide says the payroll records it describes for H-1B workers and other employees in the occupational classification must be maintained for three years from creation, or longer if an enforcement proceeding is in effect. Do not extend that period automatically to every PAF, LCA, petition, Form I-9 or audit workpaper; verify the current requirement for each category.
What should an H-1B employer check in an internal audit?
Compare the LCA wage basis with actual pay; the stated employment location with actual worksite evidence; required notice with proof; benefits and working conditions with the basis and criteria provided to similarly employed U.S. workers; and PAF contents with separate employer records for WHD review. Include payroll details such as hours for hourly or part-time workers, gross pay, deductions, net pay and benefit-plan information where relevant.
Does a complete PAF prove that an H-1B employer is compliant?
No. The PAF is a public record set with specified materials, not the complete personnel, petition or WHD record. A broader review also connects wage, payroll, comparator, benefits, notice and worksite evidence to the worker and period. An apparent difference alone does not establish a violation.
Does every apparent worksite mismatch require an amended petition or a new filing?
The answer depends on the facts. Compare the LCA’s intended location, notice evidence and actual worksite records, then document the dates, locations and affected worker. Escalate the scenario to immigration counsel before deciding whether an amendment, new filing or another correction was required; the general agency materials here do not resolve every worksite-specific situation.
The Bottom Line
A sound H-1B audit connects each worker to the correct LCA, wage basis, payroll and hours, benefits, notice, worksite evidence and applicable records. Keep PAF materials distinct from WHD records, apply the three-year period only to the payroll records described by DOL, and record unresolved issues for qualified review rather than treating a data mismatch as a legal conclusion.
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