Accurate as of October 13, 2026
Gerardo Kloss is the firm's Chief Financial Officer and Chief Operating Officer and is not an attorney.
Most 2027 budgets I have reviewed carry one line for immigration: filing fees plus legal spend, scaled from last year. That approach no longer works. In the past six weeks the federal government has put six different costs on the table for employers that hire or retain foreign talent. They are not all in force, and they do not all apply to every employer. The finance task is to sort them into three buckets: costs you will pay, costs you should model, and risks you should reserve for.
Bucket one: costs in force today
1. The 50/50 fee on extensions. Since September 9, 2026, covered employers pay $4,000 more for each same-employer H-1B extension and $4,500 more for each L-1 extension. "Covered" means 50 or more U.S. employees with more than half in H-1B or L-1 status. If you meet the test, multiply every renewal on your three year calendar by the fee. This is the most predictable new cost in the stack.
Bucket two: costs to model as scenarios
2. The $100,000 H-1B payment. The proclamation requiring it was extended through September 21, 2027. Two federal courts have blocked the agencies from collecting it through their implementing policies, and the government has appealed the second ruling to the Ninth Circuit and asked for a stay. Today it cannot be collected. It could return quickly if an appeal succeeds or the agencies complete a notice and comment rulemaking. Model it as a scenario for any cap-subject hire who would come through a consulate, not as a line item.
3. The proposed $103,265 fee on cap-subject H-1B petitions. This is a separate DHS proposed rule (91 FR 54817), not the proclamation. Its comment period closed September 24, 2026. If it is finalized before the March 2027 registration season, it would apply to every cap-subject petition, including changes of status. Model FY2028 hiring with and without it.
4. The proposed OPT fees. On October 8, 2026, DHS published a proposed rule that would charge SEVP-certified schools $70,000 the first time they recommend a student for Optional Practical Training and $30,000 for each later recommendation, including STEM OPT extensions. The legal obligation falls on schools, but the proposal expressly contemplates that schools may recover it from students or employers. Comments close November 9, 2026. If your entry level pipeline runs through OPT, this is the line that could change your campus hiring economics.
Bucket three: risks to reserve for
5. Time cost from losing deference on extensions. A DHS proposed rule publishing October 14 would end USCIS deference to its own prior approvals on extensions. DHS's analysis shows a median processing time of 76 days for petitions that receive a request for evidence, against 12 days for those that do not, and projects about 6,044 additional requests a year. The fee does not change; the cost shows up as legal spend on responses, premium processing, and delayed start dates. Comments close November 13, 2026.
6. PERM disruption. On October 8, the Department of Labor suspended eight large employers from the PERM labor certification program, the first step of most employment-based green cards, while federal investigations proceed. As of this writing no written notice has been published. The regulation allows an initial suspension of up to 180 days, extendable. If you are not on the list, the direct cost is zero. The indirect cost is the scrutiny now applied to every employer's recruitment and layoff history, and the retention risk when a sponsored employee's green card timeline slips.
How I would build the model
- Base case: the 50/50 fee if you are covered, current USCIS filing fees, current legal spend.
- Scenario A: add the $103,265 fee to every FY2028 cap-subject hire.
- Scenario B: add the $100,000 payment to consular cap-subject hires only.
- Scenario C: add an OPT pass-through for new graduate hires, if the rule is finalized.
- Reserve: a contingency for RFE responses and premium processing on extensions, sized to your extension volume.
Then look at the ratio that matters most to the business: the fully loaded cost of sponsoring a junior hire against a senior one. The new costs are mostly flat per petition, so they weigh far more heavily on entry level hiring.
What to do
- Run the 50/50 test this quarter and document the result and the date.
- Build the three scenarios above into the FY2027 and FY2028 plan rather than a single number.
- Pull your extension calendar for the next 12 months and add time buffers now.
- Submit comments on the OPT proposal by November 9 and the deference proposal by November 13 if they affect you; agencies must respond to significant comments supported by data.
- Revisit the model when any of the three proposals is finalized or the appeals are decided.
Authorities
- 9-11 Response and Biometric Entry-Exit fee (50/50 fee) final rule, RIN 1651-AB48, in effect Sept. 9, 2026.
- Proclamation 11069, 91 FR 60497 (Sept. 23, 2026); Global Nurse Force v. Trump, No. 4:25-cv-08454 (N.D. Cal. Sept. 30, 2026), appeal noticed Oct. 9, 2026 (as reported); California v. Mullin (D. Mass. June 8, 2026).
- DHS proposed H-1B cap-subject petition fee, 91 FR 54817, Docket USCIS-2026-0298 (proposed).
- DHS proposed OPT fees, 91 FR 64566, Federal Register document 2026-20660, Docket ICEB-2026-0100 (proposed; comments due Nov. 9, 2026).
- DHS proposed rule, Removing Deference to Prior Determinations of Eligibility, Federal Register document 2026-20941, Docket USCIS-2026-0529 (proposed; comments due Nov. 13, 2026).
- 20 CFR 656.31(b) (suspension of PERM processing).
This article is provided for general informational purposes only and does not constitute legal advice, nor does it create an attorney-client relationship. Immigration law and agency policy change frequently; the analysis above reflects our understanding as of the date noted. Readers should consult counsel regarding their specific circumstances.

Finance and Operations Executive of Samper Law, Gerardo directs the firm's financial architecture and advises the corporate and private wealth practice groups on multinational structuring, due diligence, and the financial side of investor-visa matters. He is not an attorney.

