Can the employer actually afford to pay the foreign worker the wage promised in the immigration petition? 

This is known as the ability-to-pay requirement, and it applies to employers sponsoring workers in the EB-3 Other Workers category just as it does to other employment-based immigrant classifications. The requirement can become especially important for small businesses, newly established companies, employers operating with narrow profit margins, and businesses sponsoring multiple foreign workers. 

Understanding this requirement early can help employers identify financial documentation issues before they become a problem during I-140 adjudication. 

 
USCIS generally looks at the employer's financial circumstances during the period beginning with the priority date. The agency's current guidance explains how employers can establish this ability through specified financial documentation and, when appropriate, additional evidence. 

For an EB-3 Other Workers case, the “proffered wage” is generally the wage offered for the permanent, full-time position described in the labor certification and immigrant petition. 

This means that an employer cannot simply demonstrate that it expects the business to grow in the future. The employer must provide evidence supporting its ability to meet the wage obligation during the applicable period. 

 
Because many employers sponsoring Other Workers are small or midsized businesses, financial documentation can sometimes receive significant scrutiny. 

The Department of Labor's PERM program requires an employer to offer at least the applicable prevailing wage and to complete the required labor certification process before, in most cases, filing the I-140 petition. 

But obtaining PERM certification does not automatically establish the employer's ability to pay. 

The PERM process and the USCIS I-140 ability-to-pay analysis are related but distinct requirements. An employer should therefore evaluate its financial capacity before committing to an EB-3 sponsorship strategy. 

       • Annual reports;
       • Federal income tax returns; or
       • Audited financial statements. 

For employers with 100 or more workers, USCIS may accept a statement from a financial officer establishing the organization's ability to pay. However, USCIS guidance and administrative decisions make clear that this does not necessarily mean larger employers are automatically exempt from providing the regulatory evidence in every case. 

Employers may also provide additional evidence when appropriate, including documentation such as profit-and-loss statements, bank records, payroll records, and personnel records. 

However, employers should not assume that any financial document will automatically satisfy the requirement. USCIS evaluates whether the evidence actually establishes the employer's ability to pay the required wage. 

 
If the employer is already employing the beneficiary, payroll records can become particularly important.
USCIS generally examines whether the employer paid the beneficiary at least the full proffered wage during each relevant year. If the employee was paid the full wage, those payments can provide strong evidence of ability to pay.
For example, suppose an employer's proffered wage is $35,000 per year and the employer actually paid the beneficiary $38,000 during the relevant year. The actual wages paid may establish the employer's ability to pay for that year.
The employer should maintain reliable payroll documentation, including applicable tax forms and wage records. 

Net Income

If the employer did not pay the beneficiary the full proffered wage—or did not employ the worker during part of the relevant period—USCIS may examine the employer's net income. 

If the company's net income is equal to or greater than the required wage, this can generally support an ability-to-pay finding.
For example, if the proffered wage is $40,000 and the employer's relevant net income is $75,000, the financial figures may support the employer's ability to pay. 

But employers should not rely on a simple “profit equals wage” calculation without reviewing the complete financial record. 

Net Current Assets 

USCIS may also consider the employer's net current assets. 

This can be particularly important for companies that have limited net income but maintain significant liquid or current assets.
For example, a business may report modest annual income but have sufficient net current assets to cover the wage obligation. Depending on the circumstances and documentation, those assets may help demonstrate ability to pay. 

USCIS has explained that when wages paid do not establish ability to pay, the agency may consider net income and net current assets and, where appropriate, other relevant factors. (USCIS) 

 
Suppose a company has five pending EB-3 petitions. Each worker has a proffered wage of $35,000. The company may need to demonstrate its ability to satisfy the wage obligations associated with the applicable beneficiaries—not simply demonstrate that it can afford one worker.

USCIS has stated that employers sponsoring multiple I-140 beneficiaries may need to establish their ability to pay the proffered wages of the relevant beneficiaries. The agency may examine the status of other petitions and wages actually paid to those workers.

This makes an employer-wide immigration case review extremely valuable before filing additional petitions. 

An employer should know:

 
        • How many I-140 petitions are pending;
        • The proffered wage for each worker;
        • Each petition's priority date;
        • Whether workers are already employed;
        • How much each beneficiary has actually been paid;
        • Whether petitions have been withdrawn, denied, revoked, or approved
        • Whether any beneficiary has already obtained permanent residence.

 
Failing to account for other immigration-sponsored employees can create a financial picture that is substantially different from the company's ordinary payroll obligations. 

 
A business owner's personal bank account or personal assets generally should not be treated as the company's financial resources merely because the owner controls the business. 

In a 2025 USCIS Administrative Appeals Office decision, USCIS emphasized that the relevant question is whether the prospective U.S. employer has the ability to pay. Where an LLC is a separate legal entity from its individual owners, the owners' personal financial resources generally do not establish the LLC's ability to pay unless there is an appropriate legal obligation connecting those resources to the wage obligation. 

This distinction can be critical for small businesses organized as LLCs, corporations, partnerships, or other separate entities.
Employers should therefore avoid assuming that a financially successful owner automatically solves a company's ability-to-pay problem. 

 
USCIS policy recognizes that ability-to-pay analysis can be more nuanced than looking only at net income or net current assets. In appropriate cases, USCIS may consider the totality of the circumstances, including evidence concerning the company's financial strength and business activities. 

For example, a company may be temporarily operating at a loss because of expansion, investment, research and development, or another documented business strategy. 

However, the employer should be prepared to explain the financial circumstances with credible evidence. 

A vague statement that “the business is growing” is unlikely to be as persuasive as documented evidence showing revenue projections, financing, contracts, business expansion, payroll capacity, or other objective financial information. 

 
Employers should consider conducting a financial review that includes: 

        1. Identifying the proffered wage for the proposed position.
        2. Determining the petition's priority date.
        3. Reviewing federal tax returns or audited financial statements.
        4. Reviewing payroll records and wages actually paid.
        5. Calculating net income and net current assets.
        6. Identifying other pending or approved I-140 beneficiaries.
        7. Reviewing the company's legal structure.
        8. Gathering supplemental financial evidence where necessary. 

This proactive review can reveal weaknesses before USCIS raises them. 

The ability-to-pay requirement should not be treated as a last-minute paperwork exercise.

 
A strong immigration strategy connects the employer's business reality, financial records, payroll history, and immigration obligations into one consistent evidentiary record.

 
Even seemingly minor inconsistencies can attract questions. USCIS decisions have emphasized the importance of resolving discrepancies with objective evidence rather than relying solely on unsupported explanations. (USCIS) 

 
PERM approval does not eliminate the I-140 ability-to-pay requirement. 

Employers should evaluate their financial records, payroll, existing immigration sponsorship obligations, corporate structure, and the proffered wage before filing. 

For businesses considering EB-3 Other Workers sponsorship, early legal and financial review can help identify potential weaknesses, organize supporting evidence, and reduce the risk of an avoidable I-140 denial. 

If your company is considering sponsoring one or more foreign workers through the EB-3 Other Workers category, reviewing your ability-to-pay evidence before filing can be one of the most valuable steps in building a successful employment-based immigration strategy. 

This article is for general informational purposes only and does not constitute legal advice. Immigration laws, regulations, agency policies, and visa availability can change. Employers should consult qualified immigration counsel regarding the facts of their specific case.