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Guide

Employer of Record (EOR)

An employer of record becomes the legal employer for a worker in a country where your company may not have its own employing entity. The provider typically handles employment contracts, payroll, taxes, statutory benefits and local employment administration while the worker performs day-to-day work for your company.

What to evaluate

  • Countries and worker types in scope
  • Legal employer and entity structure
  • Payroll, tax, benefits and payment workflows
  • Compliance ownership and escalation
  • Integrations, reporting and approvals
  • Pricing, implementation and contract terms
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EOR decision checklist

Use an EOR when you need an employee in a country where your company lacks an employing entity. Before choosing a provider, document the country, role, compensation, benefits, expected tenure, intellectual-property requirements, data access and likely future headcount. That makes country-specific due diligence possible instead of relying on a generic coverage claim.

Entity test

Do we already have an entity legally able to employ this person?

Worker-status test

Does the relationship require employment rather than genuine independent contracting?

Duration test

Is this a temporary market entry or a durable country presence?

Exit test

What happens if we later move the worker to our own entity?

Practical next step: Turn these criteria into a written requirements sheet before comparing providers. For country-specific legal, tax or employment questions, verify with qualified local advisers and current primary documentation.