Permanent resident status based on employment

Another PERM granted for Manager of Mechanics
The employer (Petitioner) must prove they have had the continuing financial ability to pay the proffered wage (the salary stated on the PERM) from the Priority Date (the PERM filing date) onward. This continues until the employee becomes a permanent resident.

Here is a guide to the financial evidence required:

Proving Ability to Pay (Employer)

After PERM approval, knowing the next steps is crucial. Understanding what follows once PERM is granted helps ensure compliance.

1. Actual Payment of the Wage (Strongest Evidence)

If the Manager of Mechanics is already employed by the petitioner and has been paid the proffered wage (or more) since the priority date, this is the most straightforward way to satisfy the requirement.

• Required Documents:
  • IRS Form W-2 (Wage and Tax Statement) for the beneficiary for each relevant year.
  • Pay Vouchers/Stubs or other payroll records showing payment equal to or exceeding the offered wage.

2. Net Income Test

If the employee has not been paid the full proffered wage, the employer must demonstrate sufficient financial strength. This serves as a next step after PERM is granted, requiring attention to detail.

• The Test: The employer’s Net Income for the year must be equal to or greater than the offered wage.
• Required Documents (Primary Evidence): The employer must submit copies of one or more of the following for each year from the priority date:
  • Federal Tax Returns (complete copy, including all schedules).
  • Annual Reports (for large or public companies).
  • Audited Financial Statements.

3. Net Current Assets Test

If the net income is too low or negative, the employer can rely on their assets. This is part of the PERM granted next steps that need careful consideration.

• The Test: The employer’s Net Current Assets (Current Assets minus Current Liabilities) must be equal to or greater than the difference between the proffered wage and any amount actually paid to the beneficiary that year.
• Required Documents (Based on Tax Returns/Financial Statements): You will use the financial documents from the primary evidence (above) to calculate the net current assets.
  • Profit/Loss Statements and Balance Sheets can be very helpful here.

Exception for Large Employers

If the U.S. employer has 100 or more employees, USCIS may accept a signed statement from a financial officer of the organization attesting to the company’s ability to pay the proffered wage, in lieu of the full tax returns/audited financials. However, USCIS reserves the right to request the primary documents. When PERM is granted, large employers may have additional next steps and obligations.

PERM Granted — Next Steps: I-140 filing, priority date, and preparing for audits

When the Department of Labor certifies a PERM (ETA-9089), the employer and beneficiary move into the second stage of the employment-based green card process: filing Form I-140 (Immigrant Petition for Alien Worker) with USCIS and protecting the beneficiary’s priority date. Act promptly and keep the PERM/recruitment file “audit-ready” because DOL and USCIS reviews commonly follow. 

File the I-140 (what to include & timing)

After PERM certification, the employer should file Form I-140 with USCIS (include the certified ETA-9089, employer proof of ability to pay, and beneficiary evidence). Where concurrent filing of Form I-485 is allowed, timing depends on whether the priority date is current under the Visa Bulletin. Check USCIS filing procedures and the correct lockbox/service center instructions before submission. 

Priority date — what it is and how to protect it

The priority date determines the beneficiary’s place in line for a visa number. For PERM-based petitions, the PERM filing/receipt date is the key date that establishes the queue position; once established, that priority date can usually be retained or “ported” to later petitions in many circumstances. Employers should preserve records that prove the earliest priority date when future petitions or porting are needed. 

PERM audits — types, triggers, and how to prepare

PERM is an attestation system: you submit attestations on ETA-9089 but do not send supporting evidence unless DOL asks. The DOL can issue: (1) random audits, (2) targeted audits triggered by red flags, and (3) supervised-recruitment orders in serious cases. If audited, employers typically get 30 days to produce documentation (recruitment records, job postings, applicant tracking, resumes, interview notes, and payroll/financials). Keep a complete, organized recruitment and PERM packet from day one. 

How to respond if audited (quick tactical checklist)

• Locate and preserve the original recruitment file (ads, resumes, interview notes). 
• Prepare a concise exhibit index and a one-page cover letter mapping DOL request items to exhibits. 
• Document good-faith efforts if any gaps exist; avoid creating retrospective evidence. 
• Consider counsel for supervised recruitment responses or to negotiate extensions. 

Common pitfalls to avoid

• Missing or altered recruitment records (DOL treats changes skeptically). 
• Filing I-140 with incomplete ability-to-pay evidence — include tax returns, payroll, or audited statements. 
• Assuming audits are rare — maintain an audit-ready file for every PERM case. 

Quick placement checklist (paste-ready items)

• Certified ETA-9089 (PDF) — upload with I-140. 
• Employer ability-to-pay: 3 years of tax returns or audited financials / payroll records. 
• Beneficiary documents: diploma, transcripts, credential evaluations, work letters. 
• Full recruitment file: ads, dates, resumes, interview notes, reasons for rejection. 

How we help

We prepare I-140 packets (cover letters, exhibit indexes, ability-to-pay support), audit-proof recruitment files, draft supervised-recruitment responses, and respond to DOL audit or USCIS RFEs. If you want an I-140 exhibit cover letter, an audit exhibit index template, or a one-page PERM audit readiness checklist, tell me which and I’ll generate it now.