[avidiax]

The compensation is only measured in terms of salary (and maybe bonus).

Stock compensation is completely ignored. Since stock compensation can be a large fraction if not the majority of the compensation, this means that many H1-Bs may be underpaid compared to their coworkers, while appearing to the government to be the highest paid in that company and job role.

The other ignored aspect is effective hourly pay. Software engineers are nearly always exempt employees, so they don't receive hourly pay. But a manager can demand more from H1Bs, even if it would mean work during nights or weekends, and there's little the H1B can do. Local employees can more easily change jobs if that happens, and moreover, the threat that they can change jobs disincentivizes such abuse.