Guide

Contractor of record (AOR): what it is, what it costs, and EOR vs COR

Updated on 7 Oct 2026. Each figure shows its source and the date of our last check.

A contractor of record (COR) engages and pays independent contractors for your company. An employer of record (EOR) employs people instead.

This guide explains the difference, the prices that 12 providers publish, and why a COR does not change who counts as an employee.

Key facts

Contractor of record (COR): A provider that engages an independent contractor for your company and pays themDeel, pricing, Deel, about Deel Contractor of Record, Deel, questions about Contractor of Record, Rippling, Contractor of Record, Rippling, pricingChecked 7 Oct 2026
Published prices: US$99 to US$400 a month for each contractor, in the offers priced in US dollars. Boundless starts at £75Native Teams, pricing, Skuad, pricing, Multiplier, pricing, Multiplier, Contractor of Record, Boundless, pricing, Boundless, Agent of RecordChecked 7 Oct 2026
Employer of record (EOR): Employs the person instead. US$197 to US$796 a month for each employee in our 10 countriesBoundless pricing, Oyster pricing, European Central BankChecked 1 Oct 2026
The main risk: A person who works like an employee can count as one, whoever signs the contract

What a contractor of record is

A contractor of record (COR) engages an independent contractor for your company. The contractor signs a service contract with the COR, sends it invoices and gets paid by it. The COR then bills you. Some providers call the service an agent of record (AOR).

Deel: Deel says that it legally hires contractors on the client's behalf and assumes the liability for misclassification claims.Deel, pricing, Deel, about Deel Contractor of Record, Deel, questions about Contractor of RecordChecked 7 Oct 2026
Rippling: Rippling says that it engages independent contractors on a customer's behalf, and takes the liability for misclassification claims.Rippling, Contractor of Record, Rippling, pricingChecked 7 Oct 2026
Remote: Remote says that it engages and pays the contractor directly, with an uncapped indemnity.Remote, pricing, Remote, Contractor of RecordChecked 7 Oct 2026

Not every offer with the name works like this. Some providers do not say that they engage the contractor, and offer support or cover instead. Check who signs the contract with the contractor.

Contractor of record vs employer of record

Contractor of record vs employer of record
Question	Contractor of record (COR)	Employer of record (EOR)
What is the person?	An independent contractor	An employee
What contract do they sign?	A service contract with the COR	An employment contract with the EOR
Who pays tax and social contributions?	The contractor, on their own income	The EOR, through the payroll, with the employer costs
What does it cost a month?	US$99 to US$400 for each contractor, in the published prices in US dollars	US$197 to US$796 a month for each employee, plus the employer costs
When does it fit?	The person is really independent	The person works like an employee

Sources: Deel, pricing, Deel, about Deel Contractor of Record, Deel, questions about Contractor of Record, Multiplier, pricing, Multiplier, Contractor of Record, Remote, pricing, Remote, Contractor of Record, Rippling, Contractor of Record, Rippling, pricing, Papaya Global, pricing, Native Teams, pricing, Skuad, pricing, Boundless, pricing, Boundless, Agent of Record, Oyster pricing, European Central BankChecked 7 Oct 2026

Contractor of record prices

The prices that each provider publishes on its own pages, for each contractor a month. A "from" price is the lowest price.

Deel: Contractor of Record: US$325 a month for each contractor. Deel says that it hires contractors on the client's behalf and assumes the liability for misclassification claims. A deposit for fixed-rate contracts only. The fee can also be a percentage of each payment.Deel, pricing, Deel, about Deel Contractor of Record, Deel, questions about Contractor of RecordChecked 7 Oct 2026
Multiplier: Contractor of Record: US$400 a month for each contractor. The page does not say that Multiplier engages the contractor. It promises an indemnity against misclassification. Contracts, worker classification and payments. Add-ons that the law requires and an implementation fee can apply.Multiplier, pricing, Multiplier, Contractor of RecordChecked 7 Oct 2026
Remote: Contractor of Record: From US$325 a month for each contractor. Remote says that it engages and pays the contractor, with an uncapped indemnity. IP transfer support and Remote's HR tools.Remote, pricing, Remote, Contractor of RecordChecked 7 Oct 2026
Rippling: Contractor of Record: Quote only. Rippling says that it engages contractors on the customer's behalf and takes the liability for misclassification claims. Not stated on its pricing page.Rippling, Contractor of Record, Rippling, pricingChecked 7 Oct 2026
Papaya Global: Contractor of Record: From US$199 a month for each contractor. The page does not say that Papaya Global engages the contractor. It promises liability coverage. Contracts for each country and local compliance. No deposit.Papaya Global, pricingChecked 7 Oct 2026
Native Teams: Contractor of Record: From US$99 a month for each contractor. The page does not say that Native Teams engages the contractor. It promises protection against misclassification. Local contracts.Native Teams, pricingChecked 7 Oct 2026
Skuad: Agent of Record: From US$99 a month for each contractor. The page does not say that Skuad engages the contractor. It offers support with misclassification risks. Support with contracts.Skuad, pricingChecked 7 Oct 2026
Boundless: Agent of Record: From £75 a month for each contractor. The page does not say that Boundless engages the contractor. It offers contractor classification. Contractor agreements and IP protection. The price can vary by country.Boundless, pricing, Boundless, Agent of RecordChecked 7 Oct 2026

Some providers sell no contractor of record. They sell a contractor plan, where you stay the contracting party:

G-P: No contractor of record. G-P Contractor costs from US$39 a month for each contractor, only in a month when you pay that contractor.G-P, pricingChecked 7 Oct 2026
Oyster: No contractor of record. Global Contractors costs US$29 a month for each contractor after 30 free days. The Oyster Shell add-on, US$49 more, covers misclassification losses up to US$50,000 a claim. You stay the contracting party.Oyster, pricing, Oyster, Oyster ShellChecked 7 Oct 2026
Playroll: No contractor of record on its pages. Contractor Management costs US$35 a month for each contractor.Playroll, Contractor ManagementChecked 7 Oct 2026
RemoFirst: No contractor of record. Premium Contractors costs US$25 a month for each contractor, to process payments. A free plan exists.RemoFirst, pricingChecked 7 Oct 2026

Deel and Remote also sell a cheaper contractor plan, where you stay the contracting party:

Deel: Contractors costs US$49 a month for each contractor. Deel Premium, US$50 more, covers up to US$25,000 a contract.Deel, pricing, Deel, about Deel PremiumChecked 7 Oct 2026
Remote: Contractor Management costs US$29 a month for each contractor. Contractor Management Plus costs US$99, with cover up to US$100,000 for each contractor.Remote, pricingChecked 7 Oct 2026

A COR does not change who is an employee

In each of our countries, the law looks at how the work is done, not only at the contract. A person who works on your instructions and as part of your team can count as an employee, whoever signs the contract. A COR can take on the cost of a claim, but it does not change the test. See the employee test in each of our countries.

A COR fits a person who is really independent: they choose how and when to work, use their own tools and work for other clients.
An EOR fits a person who works like an employee: set hours, your tools and your team.

A contractor who habitually concludes contracts for your company can also create a taxable presence for it. Read about permanent establishment.

Questions and answers

What is a contractor of record?

A provider that engages an independent contractor for your company, pays them and bills you. Deel, Remote and Rippling say that they take on the liability for misclassification claims.

What is the difference between an AOR and an EOR?

An agent or contractor of record (AOR or COR) engages an independent contractor under a service contract. An employer of record (EOR) employs the person under an employment contract and runs the payroll.

How much does a contractor of record cost?

The published prices are US$99 to US$400 a month for each contractor: from US$99 at Native Teams and Skuad to US$400 at Multiplier. Boundless starts at £75. Rippling gives quotes only.

Does a contractor of record remove misclassification risk?

No. The law looks at how the person works. A COR can take on the cost of a claim, but a person who works like an employee can still count as one.

Change log

7 Oct 2026: We published this guide.

See every change on the site.

Warning: This page is not legal or tax advice. The figures come from official sources, but your case can be different. Check them with a payroll expert before you hire.