Common
Employer of Record
Third-party employment service provider
Employer of Record
Employer of Record (EOR) is a third-party organization that formally acts as the legal employer of workers on behalf of another company, while the company directs the workers' day-to-day activities. The EOR assumes responsibility for legal and administrative employment tasks, such as payroll, taxes, benefits, and compliance with local labor laws. The arrangement most often used to employ workers in countries where the client company has no registered legal entity. Its legal treatment varies by jurisdiction.
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