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Employer of Record
Unlock the world of global employment with comprehensive insights into employment laws, social security, employment contracts, payroll management, employee benefits, income tax regulations, minimum wages, working hours, leave policies, and more.

Employer of Record (EOR)

An Employer of Record (EOR) is a third-party company that serves as the legal employer of a worker on behalf of another business. While the client company directs the employee’s daily tasks and performance, the EOR assumes full responsibility for payroll, taxes, statutory benefits, employment contracts, and legal compliance in the worker’s country. It is also commonly referred to as a Global PEO (Professional Employer Organization).


Roles and Responsibilities of an Employer of Record (EOR)

  • Acts as the Legal Employer
    The Employer of Record (EOR) is recognized as the legal employer of the worker for tax, compliance, and labor law purposes—while the client company oversees day-to-day work.

  • Manages Payroll Processing
    The EOR is responsible for running compliant payroll, ensuring accurate salary calculations, timely payments, and adherence to local tax and labor regulations.

  • Administers Statutory Benefits
    The Employer of Record (EOR) handles enrollment and administration of mandatory benefits such as health insurance, paid leave, social security, and pension contributions, based on local laws.

  • Handles Tax Withholding and Filing
    The EOR ensures correct deduction of income taxes and social security contributions and submits all required filings to local tax authorities on time.

  • Drafts and Issues Employment Contracts
    The Employer of Record (EOR) prepares legally compliant employment agreements in the employee’s country, covering terms like compensation, probation, notice period, and entitlements.

  • Ensures Labor Law Compliance
    The EOR continuously monitors local employment regulations to ensure compliance and mitigate the risk of penalties, disputes, or non-compliance issues.

  • Manages Employee Onboarding and Offboarding
    The Employer of Record (EOR) oversees compliant onboarding processes including documentation, setup, and background checks, and handles terminations or resignations in accordance with local laws.

  • Supports Work Permits and Immigration (if applicable)
    In countries where permitted, the EOR may help secure work permits or visas for foreign employees, ensuring all employment remains legally valid.

  • Provides Ongoing HR Support
    The EOR offers support for HR tasks such as performance reviews, dispute resolution, disciplinary actions, and workplace policies—ensuring local alignment.

  • Maintains Employment Records
    The Employer of Record (EOR) securely stores and manages employee documentation, payroll records, and contracts in accordance with data protection and labor regulations.


Afghanistan Albania Algeria
Angola Argentina Armenia
Australia Austria Azerbaijan

Bahrain Bangladesh Belarus
Belgium Bhutan Bolivia
Bosnia and Herzegovina Brazil Brunei
Bulgaria

Cambodia Cameroon Canada
Chile China Colombia
Costa Rica Croatia Cyprus
Czech Republic

Denmark Dominican Republic

Egypt Equatorial Guinea Estonia
Ethiopia

Finland France

Greece Guatemala Georgia
Germany Ghana

Honduras Hong Kong Hungary

India Indonesia Iraq
Ireland Italy

Jamaica Japan Jordan

Kazakhstan Kenya Kuwait
Kyrgyzstan

Laos Latvia Lebanon

Liechtenstein Lithuania Luxembourg

Macau Malaysia Malta
Mauritius Mexico Moldova
Mongolia Montenegro Morocco
Myanmar

Netherlands New Zealand Nigeria
Norway

Oman

Pakistan Panama Peru
Philippines Poland Portugal
Puerto Rico

Qatar

Réunion Island Romania Russia

Saudi Arabia Serbia Seychelles
Singapore Slovakia Slovenia
South Africa South Korea Spain
Sri Lanka Suriname Sweden
Switzerland

Taiwan Tajikistan Tanzania
Thailand Trinidad and Tobago Tunisia
Turkey Turkmenistan

Uganda Ukraine United Arab Emirates
United Kingdom United States Uruguay
Uzbekistan

Vietnam Zambia Zimbabwe
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