They are different published terms. The initial corporate principal gift is US$2 million after successful vetting and instructions; corporate terms separately specify a 5% transfer fee including a new background check and an annual 1% fee. The FAQ states that the sponsor may use the gift tied to the prior application to sponsor a new employee without a new US$2 million gift, subject to the actual transfer process and applicable terms.
Confirm which transaction the instructions concern
Do not infer that a percentage payment completes the entire replacement process or guarantees approval. Keep the nonrefundable processing, household amounts and actual applicable instructions visible when preparing a budget.
A private tax estimate does not reduce the programme’s published payment obligations. Confirm the current amounts and conditions on the official government page on the day, immediately before any money is transferred. The first review should separate that irreversible payment, any processing charge, immigrant-process costs, and advice on tax consequences. The instructed gift is paid by the applicant to the U.S. government after the applicable vetting stage; it is not a conventional visa and it is not a purchase of equity or a return-bearing asset.