Insights: Employer of Record

PrintMailRate-it

​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​​


A country overview of opportunities and limits

The current shortage of skilled labour is a far-reaching problem that affects all industries and companies of all sizes. Faced with this challenge, many companies are looking for alternative solutions to deal with it. One option is to recruit staff from abroad and employ them locally. There are numerous providers on the market that offer legally compliant employment of staff through the so-called Employer of Record (EoR). The EoR model is also considered when companies want to enter a foreign market without setting up their own local company. Although this form of employment appears attractive at first glance, it often harbours challenges for employers. This is mainly due to the fact that the EoR concept is not regulated by law in many countries or is even prohibited in some countries. In yet other countries, the EoR model is regarded as temporary employment and is therefore subject to strict legal restrictions. In addition, there are tax and other special features that need to be taken into account.
This special provides an overview of how the Employer of Record model works in selected countries and is intended to help you decide whether this model could be an option for your company.​

Employer of RecordEmployer of Record in Belgium

The Employer of Records (EoR) is often unknown in Brazil. There is a lack of legal regulation and established precedents. However, it is very similar to hiring through an intermediary company, which is prohibited in the country.​ Read more » ​​​

Employer of Record Employer of Record in Braz​il

The Employment of Record (EoR) concept, often unfamiliar in Brazil, lacks legal regulation, with no established precedents. However, it closely resembles hiring through an intermediary company, which is prohibited in the country. Read more » ​​​​

Employer of Record Employer of Record in Bulgaria

The legislative regulation of temporary employment services in Bulgaria is the closest concept to the notion of EoR. As there is no explicit regulation to the general concept of EoR, the main differences to temporary employment arise from the requirements of the law regarding the companies that provide temporary work services and their specific features. Read more » ​​​

Employer of Record Employer of Record in China

The concept of Employer of Record (EoR) is quite popular on the Chinese market in the recent years. Generally, Employer of Record is described as quick solution to set up commercial presence in different countries. Further, to certain extent is EoR also understood as a complete safe and cost-saving way to have a third party service provider to undertake all liabilities of an employer. Read more » ​​​

Employer of RecordEmployer of Record in Croatia

Employer of Record (EoR) solutions make the expansion of companies to Croatia simple and easy, but the EoR model is not possible in Croatia. However, a company that has a temporary employment licence can work on behalf of another company in Croatia.Read more » ​

Employer of Record Employer of Record in the Czech Republic

Both the employee and the employer may, for various reasons, have an interest in the employee performing his/her work temporarily or on a long-term basis for an employer other than the legal employer. In that case, the parties to the contract may opt for diverse legal forms of work. Read more » ​​​

Employer of Record Employer of Records in Denmark

The concept of EoR is also offered in Denmark. At first glance it appears to be a service which can relieve foreign employers from numerous administrative tasks. On closer inspection, the service also harbours risks that foreign companies should be aware of. Read more » ​​​​​

Employer of RecordEmployer of Records in France

In the strict sense, the notion of "Employer of Record" (EoR) is neither defined nor regulated by French legal provisions. In practice, some companies refer to this concept, but what they actually do is to organise the “lease” of employees or a provision of services and which do not fall within the notion of EoR. Read more » ​​​​

Employer of Record Employer of Record in Germany

The concept of "Employer of Record" (EoR) is well known in Germany, as German companies regularly receive offers from such organisations offering their services. In the following, some selected questions about Employer of Record in Germany are addressed. Read more » ​​

Employer of RecordEmployer of Record in Greece

In Greece, the concept of Employer of Record (EoR) is enshrined in law and is clearly differentiated from temporary employment. Future developments remain uncertain, but given the shortage of skilled labour, foreign companies tend to hire employees abroad and offer services from Greece. Read more » 

Employer of RecordEmployer of Record in India

India is fast emerging as a prime destination for Multinational Corporations (MNCs) with its rapidly growing economy and vast consumer base. As more MNCs look to explore the potential of the Indian market, they seek efficient models to engage individuals in their initial preparatory stages. Read more » ​​​​​

Employer of RecordEmployer of Records in Italy

The Employer of Record (EoR) concept is offered by some companies in Italy, mainly for foreign companies that want to test their activities in Italy. Read more » ​​​​​

Employer of Record Employer of Record in Kazakhstan

The concept of the Employer of Record (EoR) in Kazakhstan is increasingly gaining recognition as companies pursue international expansion and seek efficient solutions for engaging employees in foreign jurisdictions. Nevertheless, the specific regulation of the Employer of Record by law in Kazakhstan is an aspect that demands further attention. Read more » ​​​​​​

Employer of RecordEmployer of Record in Lithuania

The employment situation in Lithuania provides an interesting view of the Employer of Record (EoR) concept, showing both challenges and opportunities within its regulatory framework. This article explores the evolving nature of employment arrangements in Lithuania, focusing on the emergence of EoR and its implications for businesses operating Lithuania. Read more » ​​

Employer of RecordEmployer of Record in​ Mexico​

To enter the Mexican market, the incorporation of a Mexican company should be avoided if possible and the selected employee – usually from the sales department – should be employed by an Employer of Record. Is this really possible in Mexico under labour and tax law? Read more » ​​​​

Employer of Record​Employer of Record in Morocco

In Morocco, companies are increasingly using "Employer of Record" (EoR) due to complex labour laws. Nevertheless, the country offers attractive investment opportunities. EoRs must adhere to strict rules in order to avoid fines. Read more » ​​​​​​​

Employer of RecordEmployer of Record in the Netherlands

The Netherlands implemented legislation about the Employer of Record in January 2020. The goal of this legislation was to regulate this type of employment and include a clear definition of EoR. Read more » ​​​​​​

Employer of Record Employer of Record in the Norway

In Norway, the concept of EoR is little known, not clearly regulated by law and may have a limited chance of development due to political resistance to strong protection for permanent employees.​​ Read more »​​

Employer of RecordEmployer of Record in Poland

Nowadays, attracting qualified staff is becoming an increasingly difficult challenge for employers. There are entities on the Polish market that offer services that respond to the needs of employers, such as employee outsourcing or temporary employment services offered by temporary work agencies. Read more » ​​​​

Employer of Record Employer of Record in Serbia

Employer of Record (EoR) as a concept of a company that employs workers, handles the payroll, and ensures compliance with local labour and tax legislations, but do not intervene in workflows and do not manage the work of the employees who work for foreign companies, is not foreseen or regulated by Serbian legislation. Read more » ​​​​​​​​​

Employer of RecordEmployer of Record in Singapore

Employer of Record solutions offer foreign companies without a local entity in Singapore the ability to quickly and easily h​ire employees in Singapore. This article examines the legal and tax peculiarities of Employer of Record (EoR). Read mo​re » ​​​

Employer of RecordEmployer of Records in Slovakia​​

In recent years, the concept of the Employer of Record (EoR) has become increasingly important in Slovakia. There are various ways in which EoR services can be provided, so it is important to check in each case whether the chosen form fulfils all legal and tax requirements in Slovakia. Read more »

Employer of RecordEmployer of Record in Slovenia

To hire an employee in Slovenia compliantly and offer them mandatory benefits and compliant agreements, there are two common options: establish your own new legal entity, banking, accounting and payroll service in Slovenia or use an Employer of Record, who can handle all of the details for you. Read more » ​​​​​​

Employer of RecordEmployer of Record in South​ Africa​

Although EoR services are offered in South Africa, the concept is not regulated by law. It is similar to temporary employment. Employers do not require a special licence and contracts are open-ended. ​ Read mo​re » ​​​​

Employer of Record​Employer of Records in Spain

"Work from anywhere" opens up new employment opportunities for employers. Employers of record (EoR) offer solutions for employing staff abroad, but the associated risks must be checked in advance.​​ Read more » ​​​​​​

Employer of RecordEmployer of Record in Switzerland

Switzerland offers a presumably large market for Employer of Record (EoR). Since the entry into force of the Agreement on the Free Movement of Persons (2002), many skilled workers have moved to Switzerland and taken up residence here. Read more » ​​​

Employer of RecordEmployer of Record in Turkey

In Turkey, there are companies that offer the "Employer of Record" (EoR) service. EoR companies generally take on the formal tasks related to labor law (conclusion of the employment contract, payment of salary, statutory entitlements, etc.) and administrative tasks. Read more » ​​​​​

Employer of RecordEmployer of Record in the United Arab Emirates

With a simultaneous increase in foreign investments, temporary projects and services provided by foreign companies in the UAE, there is growing demand for the employer of records due to the legal requirements for the secondment of foreign employees to the UAE. Read more » ​​​

Employer of RecordEmployer of Record in the United Kingdom

​There are many companies in the UK that provide an EOR service. They are normally used to engage an individual to work in the UK where the end user does not have an entity in the country. ​Read more » ​​​​

Employer of Record Employer of Record in Vietnam

The concept of "Employer of Record" (EoR) is not previously formally recognized or anchored in the Vietnamese legal system. However, Vietnamese labor law recognizes so-called labor outsourcing or temporary work, which has similarities to EoR. Read more » ​​​​​

​last updated on 13 May 2024

Contact

Contact Person Picture

Thorsten Beduhn

Partner

+49 911 9193 1915

Send inquiry

 How we can help

Deutschland Weltweit Search Menu