How IBM Pays
B6–B10, Distinguished Engineer and IBM Fellow career bands, compensation across 27 global cities, the 2026 Long-Term Performance Plan and ESPP, executive AIP mechanics, 2025 named-executive pay, insider filings and FY2026 H-1B wages.
Band Hierarchy
IBM’s externally observable professional ladder runs B6–B10, then Distinguished Engineer (Band D) and IBM Fellow (Band F), with a VP → SVP → Vice Chairman → CEO officer layer. No standardized EVP rung appears in 2025–26 officer disclosures, so none is inserted.
Hierarchy qualifications
- Bands are global architecture labels, but title, scope and pay can vary by business unit and country. Public employee discussions also describe broad overlap between adjacent pay bands.
- B1–B5 administrative/technician references exist in historical/employee discussions, but current globally reliable title and pay mappings were not located. The model therefore starts with a trainee/pre-band layer and the well-observed B6 professional floor rather than fabricating B1–B5 tables.
- IBM Fellow is an exceptional appointment, not a standard time-based promotion. Distinguished Engineer and Director are not universally equivalent; they are displayed together only as a high-level market mapping.
- PwCC and HashiCorp acquisition plans are equity-plan legacies, not evidence of a separate current salary-band system. Public evidence of formal post-acquisition band harmonization was not found.
Approximate peer-level mapping
| IBM level | Consulting / IT services | Product-tech analogue | Caution |
|---|---|---|---|
| Trainee / B6 | Graduate / Analyst / Associate | Entry engineer (often L3/L4 depending on company) | Company ladders differ; not a job-equivalence guarantee. |
| B7 | Consultant / Senior Analyst | Engineer / mid-level IC | IBM “Staff” title can sound more senior than peer-company “Staff Engineer.” |
| B8 | Senior Consultant / Manager / Advisory | Senior Engineer / first-line manager | Management and IC tracks diverge. |
| B9 | Senior Manager / Principal Consultant | Staff/Senior Staff or Senior Manager | Role family drives mapping. |
| B10 | Associate Partner / Principal / STSM | Principal / senior leadership | Not a universal VP equivalent. |
| D | Director / Partner / Distinguished | Distinguished / Director | Very selective; equity incidence rises. |
| F | Elite technical fellow | Fellow | Extremely sparse market data. |
| VP+ | Corporate executive | Corporate executive | Use role scope and disclosed pay, not band-name equivalence. |
Compensation by Band — Bengaluru
Low / median / high annual estimates in INR, converted at 5 August 2026 mid-market FX. Values are observed anchors or modeled from IBM and local-market ratios — not an IBM salary schedule.
| Band | Title | Base | Variable | Total TC | Equity |
|---|---|---|---|---|---|
| Trainee | Graduate / Trainee / Apprentice 0–1 years | ₹9.41L – ₹13.21L | 0–5% | ₹11.69L ₹9.60L – ₹14.26L | — |
| B6 | Associate / Entry Professional 0–3 years | ₹14.55L – ₹20.35L | 0–8% | ₹18.00L ₹14.74L – ₹21.96L | LTPP |
| B7 | Staff / Experienced Professional 2–6 years | ₹26.34L – ₹36.98L | 2–10% | ₹33.30L ₹27.29L – ₹40.60L | LTPP |
| B8 | Advisory / Lead Professional 5–10 years | ₹43.73L – ₹61.42L | 5–12% | ₹57.80L ₹47.35L – ₹70.54L | LTPP |
| B9 | Senior / Principal Professional 8–15 years | ₹51.53L – ₹72.35L | 8–18% | ₹71.31L ₹58.47L – ₹86.99L | LTPP |
| B10 | Senior Technical Staff / Executive-track Professional 12–20 years | ₹59.61L – ₹83.76L | 10–25% | ₹85.57L ₹70.16L – ₹1.04Cr | LTPP |
| D | Distinguished Engineer / Director 15–25+ years | ₹74.73L – ₹1.05Cr | 15–35% | ₹1.14Cr ₹93.55L – ₹1.39Cr | LTPP |
| F | IBM Fellow / Elite Technical Executive 20–30+ years | ₹95.83L – ₹1.35Cr | 20–40% | ₹1.52Cr ₹1.25Cr – ₹1.86Cr | LTPP |
| VP | Vice President 18–28+ years | ₹2.85Cr – ₹6.18Cr | 30–80% | ₹11.41Cr ₹4.75Cr – ₹23.77Cr | LTPP |
| SVP | Senior Vice President / Named Executive Officer 22–32+ years | ₹9.50Cr – ₹11.89Cr | 135% | ₹166.32Cr ₹118.43Cr – ₹179.12Cr | LTPP |
| Vice Chair | Vice Chairman 25–35+ years | ₹11.12Cr – ₹11.12Cr | 135% | ₹154.36Cr ₹102.79Cr – ₹154.36Cr | LTPP |
| CEO | Chief Executive Officer 25–35+ years | ₹14.26Cr – ₹14.26Cr | 233% | ₹361.18Cr ₹239.05Cr – ₹385.01Cr | LTPP |
Total Compensation Range by Band
Total compensation in Bengaluru, trainee through Band F. Officer bands (VP, SVP, Vice Chairman, CEO) are excluded to keep the employee-band scale readable.
Global Footprint & Pay Arbitrage
IBM does not disclose city-level headcount. Hub labels reflect IBM’s operating footprint, worksite and H-1B evidence; the largest observable delivery concentration is in India, with major U.S. worksites in Atlanta, Durham, Dallas, San Jose, Phoenix, Coppell, Austin, New York and New Jersey.
Global pay-arbitrage examples — modeled median total compensation (USD)
| Band | Bengaluru | New York | NY / BLR | London | Sydney |
|---|---|---|---|---|---|
| B6 | $18.9K | $131.0K | 6.9× | $53.7K | $51.0K |
| B7 | $35.0K | $165.0K | 4.7× | $81.6K | $84.6K |
| B8 | $60.8K | $212.0K | 3.5× | $117.3K | $128.3K |
| B9 | $75.0K | $309.0K | 4.1× | $171.0K | $170.0K |
| B10 | $90.0K | $426.0K | 4.7× | $205.0K | $220.0K |
Nominal total-compensation comparisons, not purchasing-power parity or cost-to-company. Tax, retirement benefits, healthcare, equity, bonus funding and role mix differ.
United States technical and management anchors (Levels.fyi)
| Track | Band | Observed total | Components | Source |
|---|---|---|---|---|
| Software engineering | B6 | $137k | Base $132k; stock $1.2k; bonus $3.6k | S8 |
| Software engineering | B7 | $165k | Base $157k; stock $4k; bonus $3.4k | S8 |
| Software engineering | B8 | $212k | Base $192k; stock $12.8k; bonus $7.8k | S8 |
| Software engineering | B9 | ~$295k | Base ~$264k; stock ~$20k; bonus ~$10.8k | S8 |
| Software engineering | Band D | $483,398 | Base $257,472; annualized stock $138,785; bonus $87,141 | S7, S8 |
| Software engineering management | B8 | $190k | Base $188k; stock $1.4k; bonus $0.9k | S9 |
| Software engineering management | B9 | $228,306 | Base $209,649; stock $16,286; bonus $2,371 | S9 |
| Software engineering management | B10 | ~$271k | Base ~$245k; stock ~$21.1k; bonus ~$5.3k | S9 |
| Software engineering management | Band D | Up to ~$581k | Median page range; sample-sensitive | S7, S9 |
India and Australia observed anchors
| Market | Role / band | Observed total | Components / note | Source |
|---|---|---|---|---|
| India | Software Engineer B7 / Staff Engineer | ₹3,149,057 | Base ₹2,974,966; stock ₹130,986; bonus ₹43,105 | S10 |
| India | Solution Architect B7–B10 | ₹2.60m at B7 to ~₹10.61m at B10 | Role-specific sample; not a universal band table | Levels.fyi role page |
| Australia | Software Engineering Manager B9 | A$212,986 | Base ~A$199k; annualized stock ~A$14.5k | S11 |
Annual review and hike cycle
IBM’s CHRO confirmed a new performance-management system in 2025 with annual feedback across business outcomes, skills and behaviours. Employee reporting often places salary actions around May–June, but IBM has not published a single global effective date or 2026 company-wide hike percentage. Mid-year corrections and off-cycle adjustments are therefore recorded as not publicly disclosed.
Variable Pay & Annual Incentive Plan
Regular-band target percentages are indicative market mixes — IBM publishes no universal band-by-band target table. Only the executive AIP pool factor and PSU cycle payouts are disclosed.
| Band | Indicative target | Mechanism | Recent payout evidence | Calculation |
|---|---|---|---|---|
| Trainee | 0–5% | Annual or business-unit program; project/shift incentives may be separate | Not publicly disclosed | Role and local program; no public global formula |
| B6 | 0–8% | GDP/annual incentive where eligible; local plan rules vary | Not publicly disclosed | Business outcomes, skills and behaviours; funding depends on company/unit results |
| B7 | 2–10% | GDP/annual incentive where eligible | Not publicly disclosed | Company/business-unit and individual performance |
| B8 | 5–12% | Annual incentive; some sales roles use separate sales plans | Not publicly disclosed | Company/business-unit, individual outcomes and role plan |
| B9 | 8–18% | Annual incentive; leadership discretion/calibration | Not publicly disclosed | Business outcomes, skills, behaviours and plan funding |
| B10 | 10–25% | Annual incentive plus possible long-term awards | Not publicly disclosed | Enterprise/unit scorecard and individual contribution |
| D | 15–35% | Annual incentive plus long-term equity | Not publicly disclosed | Enterprise/unit performance, leadership impact and individual outcomes |
| F | 20–40% | Annual incentive plus significant long-term equity | Not publicly disclosed | Strategic and technical impact; no standardized public formula |
| VP | 30–80% target | Annual incentive plus long-term equity | Not publicly disclosed | Enterprise/business-unit scorecards and individual leadership impact |
| SVP | 135% AIP target | Annual AIP; long-term equity granted separately | 2025 AIP pool factor: 150% for disclosed NEO framework | Revenue/growth, operating profit/margin, free cash flow and strategic objectives; individual factor |
| ViceChair | 135% AIP target | Annual AIP; long-term equity separately | 2025 AIP pool factor: 150% for disclosed NEO framework | Enterprise scorecard and individual performance |
| CEO | 233% AIP target | Annual AIP; PSU/RSU/options as long-term pay | 2025 AIP paid $5.25m on $3.5m target (150%) | Enterprise scorecard approved by Compensation Committee; individual performance |
Executive AIP and long-term payout history
Regular-employee / Consulting model
Reporting on IBM Consulting’s 2025 performance-year model described one annual assessment across business outcomes, skills and behaviours, with a 15% top / 70% core / 15% low distribution and GDP multipliers of 2× / 1× / 0× when the pool is funded. The distribution and GDP multipliers should not be generalized beyond IBM Consulting without plan documents.
Unique mechanics and exclusions
- Sales roles can have quota/commission plans distinct from GDP/AIP.
- Project incentives, shift allowances, on-call, utilization and client-site payments vary by geography and role; no global public rate card was found.
- Spot/retention awards and off-cycle salary corrections can occur, but frequency and amounts are not publicly disclosed.
- Company, segment, business-unit and individual performance can affect funding and payout; the exact weighting is plan-specific.
Equity — LTPP, RSU, PSU, Options & ESPP
The IBM 2026 Long-Term Performance Plan (approved 28 April 2026) replaces four prior plans for new grants. The ESPP is employee-funded share purchase at a 15% discount and should not be treated as a company-granted RSU.
2026 LTPP mechanics
| Term | Finding | Source |
|---|---|---|
| Effective date | 28 Apr 2026 after stockholder approval | S3 |
| Pool construct | 40,357,987 incremental shares plus 39,642,013 shares remaining under prior plans at 23 Feb 2026, producing an 80,000,000-share record-date construct; effective-date carryover may differ | S2, S3 |
| Prior-plan record-date balances | 1999 Plan 23,538,036; PWCC 10,567,356; HashiCorp 5,352,870; 2001 Plan 183,751 | S2 |
| Eligible recipients | Selected employees, officers and other service providers; grant selection is discretionary | S4 |
| Award types | Options, SARs, restricted stock, RSUs, other stock-based awards, performance awards and cash-based awards | S4 |
| Option/SAR price | Generally at least fair market value on grant date | S4 |
| Maximum term | 10 years for options/SARs | S4 |
| Minimum vesting | Generally one year; up to 5% pool carve-out | S2, S4 |
| Repricing | Stockholder approval protection against repricing/buyout of underwater options/SARs, subject to plan exceptions | S4 |
| Estimated life | Proxy estimated approximately five years based on historical grant practice | S2 |
Employees Stock Purchase Plan
Company-wide grant activity and utilization — 2025
Vesting and performance
| Award | Typical disclosed treatment | Caveat |
|---|---|---|
| Executive RSUs | 25% on each of the first four grant anniversaries for disclosed recurring awards | Award agreement controls; other employee schedules can differ. [S2] |
| Executive PSUs | Three-year performance period; 2025 PSUs measure 1 Jan 2025–31 Dec 2027 and pay in Feb 2028 | Payout can range from threshold to maximum based on performance. [S2] |
| Stock options | 25% per year over four years; 10-year contractual term | Acquisition/other grants can differ. [S1] |
| Employee-market observations | Multiple RSU schedules reported, including annual/quarterly or 50% in years 2 and 4 | Crowdsourced; award agreement prevails. [S7][S9] |
Equity policy by hierarchy level — illustrative annual grant (USD)
B6–VP grant ranges are market-model estimates, not IBM policy; IBM does not publish a minimum band threshold or standard grant matrix. SVP, Vice Chairman and CEO values are anchored in 2025 proxy awards. Share equivalents use the $233.43 close on 6 August 2026 and ignore option valuation discounts and PSU performance.
Recent officer grants — 26 February 2026
| Person | Award | Shares | Exercise price | Classification |
|---|---|---|---|---|
Arvind Krishna Chairman, President & CEO | RSU grant | 22,518 | — | Grant; no cash transaction · S32 · SEC Form 4 filed 2026-02-27 |
Arvind Krishna Chairman, President & CEO | Stock option grant | 90,071 | $243 | Exercise price; grant, not exercise · S32 · SEC Form 4 filed 2026-02-27 |
James Kavanaugh SVP, Finance & Operations; CFO | RSU grant | 10,364 | — | Grant; no cash transaction · S33 · SEC Form 4 filed 2026-02-27 |
James Kavanaugh SVP, Finance & Operations; CFO | Stock option grant | 41,455 | $243 | Exercise price; grant, not exercise · S33 · SEC Form 4 filed 2026-02-27 |
Gary Cohn Vice Chairman | RSU grant | 10,565 | — | Grant; no cash transaction · S34 · SEC Form 4 filed 2026-02-27 |
Gary Cohn Vice Chairman | Stock option grant | 42,258 | $243 | Exercise price; grant, not exercise · S34 · SEC Form 4 filed 2026-02-27 |
Robert Thomas SVP, Software & Chief Commercial Officer | RSU grant | 10,565 | — | Grant; no cash transaction · S35 · SEC Form 4 filed 2026-02-27 |
Robert Thomas SVP, Software & Chief Commercial Officer | Stock option grant | 42,258 | $243 | Exercise price; grant, not exercise · S35 · SEC Form 4 filed 2026-02-27 |
The four Forms 4 state that the RSUs and options vest in four annual installments beginning 26 February 2027; the options expire 25 February 2036.
Executive Compensation — 2025
2025 Summary Compensation Table values from the 2026 proxy are grant-date accounting values, not cash received. Arvind Krishna is Chairman, President & CEO; the AIP target is 233% of salary and paid at a 150% pool factor for 2025.
Peer values are respective proxy observations and are sensitive to fiscal-year timing, one-time awards, grant cycles and accounting valuation. Oracle’s low reported year is a particularly poor proxy for normalized annual opportunity.
Named Executive Officers & Board
2025 Summary Compensation Table totals for the five named executive officers, plus outside-director pay. Non-CEO NEOs carry a 135% AIP target; equity was 75–81% of every reported total.
Board of Directors — 2025
| Director | Fees / retainer | Other | Total |
|---|---|---|---|
| Marianne C. Brown | $365,000 | $26,416 | $391,416 |
| Thomas Buberl | $365,000 | $86,081 | $451,081 |
| David N. Farr | $365,000 | $146,043 | $511,043 |
| Alex Gorsky | $430,000 | $214,291 | $644,291 |
| Michelle J. Howard | $365,000 | $100,704 | $465,704 |
| Andrew N. Liveris | $390,000 | $279,935 | $669,935 |
| F. William McNabb III | $365,000 | $98,009 | $463,009 |
| Michael Miebach | $365,000 | $18,124 | $383,124 |
| Martha E. Pollack | $365,000 | $115,522 | $480,522 |
| Peter R. Voser | $400,000 | $202,016 | $602,016 |
| Frederick H. Waddell | $390,000 | $156,576 | $546,576 |
| Alfred W. Zollar | $365,000 | $55,078 | $420,078 |
At least 64% of the outside-director annual retainer must be deferred into Promised Fee Shares under the DCEAP, and directors are expected within five years to hold stock-based interests equal to eight times the equity portion of the annual retainer.
Other KMP and regional heads
IBM discloses named executive officers and senior leadership titles, but does not publicly disclose compensation for every CHRO, CTO, regional president, Company Secretary or APAC/EMEA leader. For those positions, individual compensation is not publicly disclosed unless the person is a named executive officer or appears in a filing.
Insider Filings — SEC Forms 4
IBM is an NYSE-listed U.S. issuer, so BSE/NSE, SEBI SAST and promoter-group filing concepts do not apply. Recent activity is tax withholding on RSU vesting and small director purchases.
| Date | Person | Transaction | Shares | Price | Value |
|---|---|---|---|---|---|
| 2026-07-01 | Anne Robinson SVP & Chief Legal Officer | Tax withholding Tax withholding on RSU vesting · Large / flagged · S26 · SEC Form 4 | 4,035 | $286.73 | $1.2M |
| 2026-02-25 | Michelle Howard Director | Purchase Open-market purchase · Routine-size · S30 · SEC Form 4 | 50 | $237.83 | $11.9K |
| 2026-02-25 | Michael Miebach Director | Purchase Open-market purchase · Routine-size · S31 · SEC Form 4 | 434 | $233.33 | $101.3K |
| 2026-02-21 | Arvind Krishna Chairman, President & CEO | Tax withholding Tax withholding on RSU vesting · Large / flagged · S27 · SEC Form 4 | 8,470 | $256.42 | $2.2M |
| 2026-02-21 | James Kavanaugh SVP, Finance & Operations; CFO | Tax withholding Tax withholding on RSU vesting · Large / flagged · S28 · SEC Form 4 | 4,928 | $256.42 | $1.3M |
| 2026-02-21 | Gary Cohn Vice Chairman | Tax withholding Tax withholding on RSU vesting · Large / flagged · S29 · SEC Form 4 | 4,194 | $256.42 | $1.1M |
Reading guide
2025 aggregate option exercise activity: IBM reported 1,698,270 options exercised, $231M aggregate intrinsic value and $233M cash proceeds. Individual executive exercise attribution beyond filed Forms 4 is not inferred. No SAST-equivalent or promoter-group transaction exists under IBM’s U.S. issuer structure.
Benefits & Perks
Country statutory minima and IBM-specific benefits are separated. Unless an IBM plan document is cited, insurer, coverage amount, leave days, contribution rate or allowance should be verified in the local offer and benefits portal.
India
- Retirement. Employees’ Provident Fund statutory baseline is generally 12% of eligible wages from employer and employee, subject to Indian rules; IBM-specific treatment above statutory minima is not publicly disclosed.
- Gratuity. Statutory gratuity eligibility applies under Indian law; the company’s precise plan design and actuarial terms are not published at employee-detail level.
- Health. Employee-reported health insurance exists, but current insurer, sum insured, dependent tiers and premium split are not consistently public. Verify in the offer/benefits portal.
- Leave. Maternity leave must meet Indian statutory requirements; exact earned, sick, casual and paternity leave by employing entity are not publicly disclosed.
- Allowances. Transport/cab, internet, shift, meal and relocation support are role/site-dependent; no universal IBM India schedule was found.
- Learning. IBM SkillsBuild and internal learning/certification programs are publicly visible; exact reimbursement caps are not public.
Global IBM benefits
- Learning. IBM maintains large-scale skills and learning platforms, internal mobility, credentials and role-based education. Reimbursement limits are not globally standardized in public materials.
- Hybrid work. Work arrangement depends on role, client obligations, team and geography; no single global remote-work entitlement was found.
- Wellbeing. IBM publicly describes wellbeing resources and employee listening; country plans typically include EAP and local wellness offerings.
- Pay equity. IBM states it conducts pay-alignment assessments in all countries and reviews findings with senior leadership.
- Employee listening. More than 200,000 employees participated in IBM’s 2025 engagement survey according to the annual report.
- Mobility. International assignment, onsite, relocation and travel allowances depend on business need and assignment policy; public rate cards were not found.
Official global workforce facts
IBM states that it conducted pay-alignment assessments in all countries and that more than 200,000 employees participated in its 2025 engagement survey. Ask for employer cost versus employee deduction, waiting periods, dependent coverage, retirement vesting, leave classification, equity tax withholding and ESPP country availability in writing.
Performance Review & Pay Progression
IBM’s CHRO described the system introduced in the 2025 performance year as annual feedback across business outcomes, skills and behaviours. The 15/70/15 distribution and GDP multipliers come from reporting on IBM Consulting, not an IBM-wide published policy.
Assessment framework
Reported IBM Consulting distribution — 2025 performance year
Reported for IBM Consulting’s 2025 performance-year model, not proven as a universal forced curve for all IBM employees. S23 · The Register (IBM Consulting 2025 performance-year distribution and GDP multipliers); S24 · IBM CHRO (2025 introduction and three assessment dimensions).
Appraisal cycle
| Phase | Indicative timing | Confidence |
|---|---|---|
| Goal setting / role priorities | Early calendar year / business planning cycle | Exact global dates not publicly disclosed |
| Ongoing check-ins and skills evidence | Throughout year | Manager and business-unit cadence |
| Year-end assessment and calibration | Year end to early following year | Annual model confirmed; exact cut-offs vary |
| Salary actions / incentive communication | Often reported around May–June for salary actions; incentive timing varies | Employee-reported; not an official universal calendar |
Promotion timing and hikes
| Transition | Typical time (years) | Indicative promotion increase |
|---|---|---|
| Trainee → B6 | 0.5–1.5 | 8–25% typical market estimate |
| B6 → B7 | 2–4 | 10–25% estimate |
| B7 → B8 | 2–5 | 10–25% estimate |
| B8 → B9 | 3–6 | 10–30% estimate |
| B9 → B10 | 3–7 | 10–30% estimate |
| B10 → D | Highly selective | Not publicly disclosed |
| D → F | Exceptional appointment | Not publicly disclosed |
Promotion timelines and hike ranges are market estimates. IBM does not publish a global time-in-band or rating-to-hike matrix. Probation duration, confirmation process and notice periods are employing-entity and country specific; offer letters and local HR policy govern.
Headcount, attrition and salary-hike disclosure status
| Item | Latest reliable finding | Status |
|---|---|---|
| Employee count | 264.3k wholly owned; 8.7k less-than-wholly-owned; 13.8k complementary at 31 Dec 2025 | Official |
| Workforce rebalancing charge | $670m in 2025 versus $696m in 2024 | Official |
| 2026 company-wide hike % | Not publicly disclosed | Do not estimate as fact |
| Attrition rate | IBM does not publish a current company-wide attrition percentage comparable with Indian IT-services peers | Not publicly disclosed |
| Campus joining delays / offer revisions | No comprehensive verified company-wide 2026 disclosure located | Not publicly disclosed |
| Median remuneration trend | Only the current CEO-pay-ratio median is directly comparable in the 2026 proxy; methodology changes can impair trend comparison | Use proxy carefully |
H-1B / LCA Visa Footprint
H-1B LCA wages are offered base wages associated with filings, not total compensation; filings do not guarantee hiring or approval and can include amendments and extensions. Counts from MyVisaJobs; salary distribution from H1BGrader.
FY2024–FY2026 trend
| FY | Approvals / denials | P25 | Median · min–max | P75 | Average |
|---|---|---|---|---|---|
FY2026 To 8 Jul · 602 LCAs; 990 I-129 petitions | 974 / 16 98.38% | $105.0K | $129.5K $62.2K – $388.3K | $170.0K | $145.6K |
FY2025 3,095 LCAs | 2,045 / 28 98.65% | $96.0K | $115.2K $61.9K – $466.0K | $151.0K | $129.9K |
FY2024 Not captured | 2,906 / 14 99.52% | — | — — | — | $140.1K |
Major worksites — modeled median base wage
Major job titles in FY2025 filing data
Approval and interpretation caveats
- The FY2026 data are year-to-date as of 8 Jul 2026, not a closed fiscal-year total.
- “Approval rate” is approvals divided by approvals plus denials, not approvals divided by LCAs.
- H-1B wage fields typically exclude annual bonus, equity and benefits.
- LCA count, I-129 petition count and unique worker count are different measures.
- MyVisaJobs provides worksite counts; city P25/median/P75 values are modeled from IBM sponsor-level salary distribution and city cost/role mix, not DOL-published IBM city percentiles.
Key Nuances & Insights
A band is a role/market architecture, not a guaranteed pay point. Internal ranges overlap, and role family, country, scarcity, tenure and performance can move two employees at the same band far apart.
B8–B10 and Band D appear on both tracks, but titles and scope differ. Distinguished Engineer and IBM Fellow are elite technical appointments, while Director/VP/SVP are leadership designations.
IBM’s current officer materials prominently use VP, SVP, Vice Chairman and CEO. A standardized EVP band was not found and is not inserted into the hierarchy.
The 2026 LTPP permits grants to selected employees and service providers, but IBM does not publish a minimum band or guaranteed grant matrix. Observed recurring equity rises sharply at senior bands.
For the 2025 CEO package, stock and option awards represented more than four-fifths of reported total compensation; annual incentive and salary were smaller components.
Equivalent B6–B10 technical compensation can be several times higher in the U.S. in USD terms. The multiplier narrows or widens by city, role scarcity, stock incidence and onsite allowances.
Software, infrastructure, consulting and sales use different revenue/margin models and incentive mechanics. A single “IBM variable-pay percentage” is misleading.
Public market data and employee reports suggest external hires can be placed higher in range than internal promotees. IBM does not disclose a company-wide lateral premium.
Temporary assignment, immigration, tax equalization, per diem and housing rules can create a package that differs from local-hire compensation. No public IBM global rate card was found.
LCA wage data omits many bonuses, stock and benefits and reflects filings rather than guaranteed starts. It should not be compared directly with total-compensation observations.
ESPP is employee-funded share purchase at a discount; LTPP awards are company-granted incentives. Treating ESPP value as an employer RSU grant overstates pay.
U.S. executive and plan data are high-confidence filings. Employee band data are strongest in the U.S., India, UK and Australia; several other city tables necessarily use transparent modeling.
Evidence classes used in this report
| Class | Meaning | Permitted interpretation |
|---|---|---|
| Official disclosed | SEC filing, IBM annual report/proxy, IBM investor release or government statute | High confidence for the exact disclosed fact and date. |
| Observed market anchor | Levels.fyi, Glassdoor, PayScale, H-1B source or other employee/filing observation | Useful market evidence, but sample size, role mix and self-selection can distort. |
| Observed anchor + modeled range | A public median expanded into low/median/high, with missing bands/cities inferred from IBM band ratios | Planning estimate only; not an IBM pay range. |
| Modeled | Derived from regional anchors, FX and relative band/city differentials | Directional estimate; validate with current offer and local recruiter. |
| Not publicly disclosed | No sufficiently reliable public evidence located | No estimate substituted unless explicitly labeled. |
Structured modeling assumptions
| Assumption | Value / method |
|---|---|
| Salary-range construction | For observed/modeled professional medians: total low = 82% of median; total high = 122%. Base share declines with seniority; base low/high = 84%/118% of modeled base median. |
| Executive rows | SVP, Vice Chairman and CEO use disclosed named-executive observations; VP is a planning model. In non-U.S. location tables, executive values are converted global observations, not local-country ranges. |
| Equity grant sizes | B6–VP are illustrative market estimates; SVP/CEO values are anchored in 2025 proxy awards. Share equivalents use the $233.43 closing price on 6 Aug 2026 and ignore option valuation discounts and PSU performance. |
| Location medians | Direct public observations where available, otherwise ratios from nearby IBM markets and local market salary evidence. |
| Rounding | Salary tables round to practical local and USD units; calculations use unrounded FX before display. |
Source-conflict log
| Topic | Conflict / ambiguity | Resolution |
|---|---|---|
| Band D / F salary samples | Some salary pages have sparse or internally inconsistent high-band samples. | Use multi-role anchors, flag sparse data and avoid treating one sample as policy. |
| RSU vesting schedules | Crowdsourced pages show multiple schedules. | Use award agreement as controlling; present executive 25% annual schedule separately from employee observations. |
| 2026 LTPP pool | 80m is a record-date construct; grants/forfeitures through effective date can change carryover. | Describe as approximately 80m before effective-date adjustment, not a fixed final pool. |
| Executive ‘maximum’ value | Proxy stock award values at maximum performance differ from summary compensation table target grant-date values. | Use Summary Compensation Table for reported total; disclose maximum PSU context separately. |
| Salary review timing | Employee reports vary by unit/country. | Do not state a single official date; describe May–June only as employee-reported. |
FX rates used — 1 USD equals, mid-market 2026-08-05
Rates are for comparability, not payroll or tax conversion. 36 registered sources underpin this report: SEC filings (annual report, proxy, 8-K, LTPP exhibit, Forms 4), IBM investor releases, Levels.fyi anchors, MyVisaJobs and H1BGrader H-1B data, statutory benefit sources and XE FX tables. Compensation intelligence, not an offer, tax, immigration, accounting or legal opinion.
Recent News & Developments
Compensation, workforce and governance timeline from SEC filings, IBM investor releases and press reporting.
Quarter revenue was approximately $17.2bn; software and infrastructure grew faster than consulting. Compensation implications are indirect: business-unit pools and hiring demand can diverge by segment.
The new plan replaced four prior plans for new grants and introduced an approximately 80m-share record-date pool construct.
The disclosed RSUs and options vest in four annual installments beginning 26 February 2027; the options carry a $243.22 exercise price and expire 25 February 2036.
It also reported 8,700 employees at less-than-wholly-owned subsidiaries and an estimated 13,800 complementary workforce.
IBM indicated U.S. employment was expected to remain roughly stable despite role rebalancing. The company recorded $670m of workforce-rebalancing charges in 2025.
The reported model uses one year-end review, a 15/70/15 distribution and GDP multipliers of 2×/1×/0× when funded; IBM’s CHRO later confirmed the broader three assessment dimensions.