EOR benefits: what an employer of record gives you and your staff

What an EOR gives your company

An employer of record (EOR) is the legal employer of your staff in another country. You direct the work, and the EOR does the employer's tasks:

• You need no company in the country.
• The EOR runs the payroll, the tax and the social insurance.
• The EOR signs a local employment contract, under the local employment rules.
• You can start with one employee.

The EOR runs the payroll in its own name, under the rules of the country. Read how payroll works through an EOR.

Your other options are your own company in the country, a contractor or a payroll company. Compare an EOR with the other options.

What an EOR gives your staff

The person gets a local employment contract with the EOR. So the person gets the benefits that the law of the country requires for employees, such as social insurance and paid leave. A contractor does not get these.

These are the required benefits in each of our 10 countries. Each country guide gives the rates and the rules.

Germany

The law requires the social insurance, paid holiday and sick pay.Company Pensions Act (BetrAVG), section 1a, GKV-SpitzenverbandChecked 1 Oct 2026

United Kingdom

The law requires a workplace pension. The employer must enrol each employee who is aged 22 to State Pension age and earns more than £10,000 a year.Pensions Act 2008, section 3, The Pensions Regulator, making contributions, DWP, review of the automatic enrolment thresholds for 2026/27, Changes to salary sacrifice for pensions from April 2029Checked 1 Oct 2026

Canada

The law requires the CPP or QPP, EI, vacation pay and public holidays. In Quebec, the parental insurance plan (QPIP) also applies.WSIB, 2026 premium rates, WorkSafeBC, 2026 rates, WorkSafeBC, maximum wage rates, WCB Alberta, rate setting, WCB Alberta, maximum earnings (PDF), Government of Quebec, CNESST rate for 2026, Government of Quebec, 2026 deductions (PDF)Checked 1 Oct 2026

India

The law requires EPF, EDLI, gratuity, maternity benefit and paid leave. ESI and the statutory bonus apply to employees with wages up to ₹21,000 a month.Code on Social Security, 2020 (PDF), Ministry of Labour and Employment, FAQs on the Labour Codes (PDF), Code on Wages, 2019 (PDF), S.O. 4711(E), bonus eligibility (PDF)Checked 1 Oct 2026

Philippines

The law requires the SSS, PhilHealth and Pag-IBIG contributions, Employees' Compensation, the 13th month pay, service incentive leave and the holidays.Presidential Decree No. 851, 13th month pay, Supreme Court, G.R. No. 188949 (26 Jul 2010)Checked 1 Oct 2026

Netherlands

The law requires the employee insurance premiums, the Zvw levy, the holiday allowance of at least 8% and the leave. Above 3 times the minimum wage, the contract can leave out the holiday allowance or make it lower.Minimum Wage and Minimum Holiday Allowance Act, articles 15 to 17, Rijksoverheid, how much is the holiday allowance, Ondernemersplein, offering a pension scheme to your employees, Rijksoverheid, how pensions are built up, Rijksoverheid, the move to the new pension system, Waadi (Placement of Personnel by Intermediaries Act), articles 1, 7a and 8a, Deel Netherlands page, Remote Netherlands page, Oyster, hiring employees in the NetherlandsChecked 2 Oct 2026

Singapore

The law requires CPF for citizens and permanent residents, the Skills Development Levy, and the leave.CPF Board, who should receive CPF contributions, CPF Board, Skills Development Levy, MOM, work injury compensation insurance, CPF Board, what payments attract CPF contributionsChecked 2 Oct 2026

Brazil

The law requires the INSS and FGTS contributions, the 13th salary, 30 days of vacation with the bonus of 1/3, and the transport voucher if the employee asks for it.Lei 8.212/1991, articles 22 and 28, Lei 8.036/1990, articles 15 and 18, Lei 4.090/1962, the 13th salary, Constitution of Brazil, article 7, Lei 7.418/1985, the transport voucher, Lei 6.321/1976, the workers' meal programme (PAT), Decreto 10.854/2021, labour rulesChecked 2 Oct 2026

Spain

The law requires the social security contributions, the two extra payments, 30 days of leave and the public holidays.Workers' Statute (Estatuto de los Trabajadores), Orden PJC/297/2026, the 2026 contribution rules (BOE)Checked 2 Oct 2026

Mexico

The law requires IMSS, INFONAVIT, the state payroll tax, the aguinaldo, the vacation with its premium, and profit sharing.IMSS, Social Security Act (LSS) (PDF), INFONAVIT Act, article 29 (Orden Jurídico Nacional), Federal Labour Act (LFT), SEP copy (PDF), Mexico City Tax Code 2026, articles 156 to 159 (PDF), Jalisco Revenue Act 2026, article 13 (PDF)Checked 2 Oct 2026

Benefits beyond the law

Other benefits, such as private health insurance, a company pension or a bonus, depend on the contract. You choose them with the EOR, and you pay for them on top of the salary.

In some countries, a collective agreement for the sector adds benefits, such as in the Netherlands, Brazil and Spain. Ask the provider which agreement applies.

Ask: "Which benefits does your price include, which cost extra, and which does a collective agreement add?"

Sources: Minimum Wage and Minimum Holiday Allowance Act, articles 15 to 17, Rijksoverheid, how much is the holiday allowance, Ondernemersplein, offering a pension scheme to your employees, Rijksoverheid, how pensions are built up, Rijksoverheid, the move to the new pension system, Waadi (Placement of Personnel by Intermediaries Act), articles 1, 7a and 8a, Deel Netherlands page, Remote Netherlands page, Oyster, hiring employees in the Netherlands, Lei 8.212/1991, articles 22 and 28, Lei 8.036/1990, articles 15 and 18, Lei 4.090/1962, the 13th salary, Constitution of Brazil, article 7, Lei 7.418/1985, the transport voucher, Lei 6.321/1976, the workers' meal programme (PAT), Decreto 10.854/2021, labour rules, Workers' Statute (Estatuto de los Trabajadores), Orden PJC/297/2026, the 2026 contribution rules (BOE)Checked 2 Oct 2026

What the benefits cost you

You pay for the required benefits through the employer costs. In our countries, they are 4.0% of the gross salary in India to 50.9% in Brazil. The EOR pays them and invoices them to you, with the salary and its fee. See the all-in cost in each country.

The published EOR fees in our countries are US$197 to US$796 a month for each employee.

Sources: S.O. 3582(E), EPF contribution rate (PDF), S.O. 3580(E), EPS contribution rate (PDF), EPF Scheme, 2026, G.S.R. 525(E) (PDF), S.O. 5109(E), EPF wage ceiling of ₹25,000 (PDF), S.O. 3581(E), EDLI contribution rate (PDF), EDLI Scheme, 2026, G.S.R. 526(E) (PDF), Code on Social Security, 2020 (PDF), Ministry of Labour and Employment, FAQs on the Labour Codes (PDF), Lei 8.212/1991, articles 22 and 28, Decreto 3.048/1999, articles 202 and 202-A, Decreto 3.048/1999, Annex V (RAT by activity), IN RFB 2.110/2022, Annex III (FPAS 515), Lei 8.036/1990, articles 15 and 18, Lei 4.090/1962, the 13th salary, Constitution of Brazil, article 7, Consolidation of Labour Laws (CLT), Boundless pricing, Oyster pricing, European Central BankChecked 2 Oct 2026

What an EOR does not give you

An EOR also has disadvantages:

• You pay a fee for each employee, every month: US$197 to US$796 a month for each employee in our countries.
• The fee is the same for each employee. With many employees in one country, compare it with the cost of your own company.
• In some countries, the rules for agency work or the supply of workers limit an EOR, or make it unclear.
• The EOR, not you, is the employer. You depend on its contract terms and on its local partner.

Some risks stay with you, such as the costs of claims and a permanent establishment for tax. Read how to check an EOR provider.

The monthly fee is not the only cost. Deposits, exchange rate margins and exit fees can add to it. Read the guide to hidden EOR costs.