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Understanding Employer of Record (EOR) Services

Learn everything you need to know about Employer of Record services, how they enable rapid global expansion, and when they're the right choice for your organization.

10 min read
Kumo Legal Team

What is an Employer of Record?

Definition

An Employer of Record (EOR) is a third-party organization that serves as the official employer for your workers in countries where you don't have a legal entity. The EOR handles all employment-related responsibilities including payroll, benefits, tax compliance, and legal obligations, while you maintain day-to-day management of your employees.

How EOR Works

1

You Choose Your Candidate

Find and interview candidates through your normal hiring process in any country where the EOR operates.

2

EOR Becomes Legal Employer

The EOR creates a compliant employment contract and becomes the legal employer of record in that jurisdiction.

3

You Manage Day-to-Day

Your employee reports to you and works on your projects while the EOR handles all administrative and legal responsibilities.

4

EOR Handles Compliance

Payroll, taxes, benefits, and all legal compliance requirements are managed by the EOR according to local laws.

Key Benefits of EOR Services

Speed to Market

Hire globally in weeks, not months

Legal Compliance

Navigate local employment laws automatically

Cost Efficiency

Avoid expensive legal entity setup costs

Risk Mitigation

Transfer employment liability to EOR provider

When to Use EOR Services

Ideal Use Cases

  • Testing new markets with 1-5 employees
  • Hiring remote talent in countries without local presence
  • Expanding quickly without regulatory delays
  • Managing compliance in complex jurisdictions
  • Short-term projects or contractor conversions

When EOR Might Not Be Right

  • • Large-scale operations (50+ employees in one country)
  • • Long-term presence with significant local operations
  • • Need for complete control over employment terms
  • • Industry-specific licensing requirements