Accountant H-1B Wage Level Breakdown 2026
Most certified H-1B Accountant petitions are filed at Level II (Qualified)(51.8% of 37,842 filings). Because the 2026 wage-weighted lottery favors higher DOL prevailing wage levels, the level your employer files at directly shapes your selection odds.
Wage Level Distribution & 2026 Lottery Entry Weight
| DOL Wage Level | Share of Filings | Median Wage | 25th–75th | 2026 Lottery Entries |
|---|---|---|---|---|
| Level I (Entry) | 19.6% | $56K | $48K–$68K | 1× |
| Level II (Qualified) | 51.8% | $69K | $60K–$82K | 2× |
| Level III (Experienced) | 22.1% | $87K | $75K–$102K | 3× |
| Level IV (Expert) | 6.5% | $108K | $94K–$128K | 4× |
Distribution across 37,842 certified Accountant LCA filings (DOL FY2022–2026). Entry-weight column reflects the DHS wage-weighted selection rule effective February 27, 2026 (Level IV = 4 entries, III = 3, II = 2, I = 1 in the registration pool). USCIS has not published official aggregate selection-rate percentages by wage level, so none are stated here.
Employers Filing Accountants at Level III–IV
These employers most often file Accountant petitions at the higher prevailing wage levels, the tiers with the strongest selection odds under the 2026 wage-weighted lottery.
| Employer | Level | Filings | Median Wage |
|---|---|---|---|
| Deloitte & Touche LLP | Level III | 2,842 | $92K |
| PricewaterhouseCoopers LLP | Level III | 2,314 | $90K |
| Ernst & Young LLP | Level III | 2,108 | $88K |
| KPMG LLP | Level III | 1,924 | $86K |
| Grant Thornton LLP | Level III | 842 | $82K |
| BDO USA LLP | Level IV | 614 | $112K |
| RSM US LLP | Level III | 528 | $80K |
Ranked by Level III–IV Accountant filing volume (DOL FY2022–2026).
What DOL Wage Levels Mean
Every H-1B Labor Condition Application is filed at one of four DOL prevailing wage levels, set by the role's required experience and the OES survey for the occupation and location:
- Level I (Entry): roughly the 17th percentile wage, new graduates and early-career hires.
- Level II (Qualified): ~34th percentile, some experience, the most common H-1B level.
- Level III (Experienced): ~50th percentile, independent, senior-leaning roles.
- Level IV (Expert): ~67th percentile and up, lead, principal, and managerial roles.
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Based on 37,842 certified Accountant LCA filings (DOL FY2022–2026) with a reported DOL prevailing wage level. Big Four accounting firms dominate Level III filings; Level I is relatively common due to staff accountant roles.