TheBestEOR

Employer of record guides for every hiring decision.

By Martynas Pupkevicius
Editorial details
Martynas Pupkevicius

EOR Advisor and Remote Work Editor · a decade at European EORs

  • Updated 7 Nov 2026
Our review methodology →

Understand the costs and responsibilities of hiring abroad. Our guides explain EORs, payroll and contractor arrangements, with practical comparisons and checklists to help you choose a provider or plan a switch.

5 guides

Hiring models

Compare EOR, PEO and contractor arrangements.

EOR vs contractor: when to use each for international hires
~19 min read
Compare employment and contracting costs, responsibilities and the working arrangements that matter for classification.
EOR vs entity setup: when is your own entity cheaper?
~17 min read
Use the break-even model to compare EOR fees with entity setup, running costs and the cost of moving.
PEO vs EOR: how they differ and which one you need
~14 min read
Understand who employs your team under a US PEO or EOR, and which responsibilities remain with your company.
What is an employer of record (EOR)?
~19 min read
See how an EOR hire works, from signing the employment contract to funding payroll and issuing the first payslip.
When you don’t need an EOR: hiring alternatives to consider
~15 min read
Explore when direct hiring, payroll support, a US PEO or independent contracting could fit your plans.
7 guides

EOR costs

Budget for fees, currency charges and payroll funding.

Three coin stacks of rising height, the shortest marked with a tick, representing the cheapest EOR fees
~5 min read
Compare the fees of the 11 EOR providers we tested, from USD 199 to USD 699, with the deposits and contract terms that decide what you pay.
A price tag with a percentage symbol representing EOR fee discounts.
~10 min read
Check which EOR fees qualify for a discount, how long it lasts and what commitment is required.
EOR FX markup: how to check currency conversion charges
~15 min read
Work through a sample invoice to separate currency markups, exchange-rate changes and transfer fees.
Hidden EOR fees: extra charges and cash requirements to check
~13 min read
Separate extra service charges from refundable deposits, and calculate the cash needed before the first payday.
How much does an employer of record cost in 2026?
~23 min read
Build a hiring budget that includes salary, employer costs, EOR fees and cash needed upfront.
A stack of coins beside a padlock, representing an EOR security deposit.
~43 min read
Calculate the deposit, plan payroll funding and check which contractual event begins the refund period.
How to compare EOR pricing and quotes
~22 min read
Use 11 questions to compare EOR quotes, including renewal prices, deposits, currency charges and exit costs.
4 guides

Choosing a provider

See what to ask when you compare EOR proposals.

Start with our shortlist of EOR providers, then use these guides to assess their proposals.

Direct vs indirect EOR: owned entities vs partner networks
Identify the local employer, payroll operator and company responsible for resolving problems in each EOR delivery model.
Employer of record RFP template: 47 questions to compare providers
Use the 47-question template and editable workbook to compare provider fees, country coverage and payroll commitments.
How to choose an employer of record (EOR)
Assess providers on complete costs, onboarding, payroll support and exit terms using the comparison workbook.
How to run an EOR pilot: onboarding, payroll and support tests
Test one hire through onboarding and a full payroll cycle, checking payment accuracy, support and invoice reconciliation.
2 guides

Contracts & onboarding

Check the paperwork before a new hire starts.

Employer of record contract checklist: nine clauses to review
Review nine contract clauses covering liability, payroll failures, renewal increases and the charges you could face when leaving.
EOR onboarding: documents, responsibilities and checklist
Prepare the documents, approvals and payroll cutoff checks needed to get a new hire to their first payday.
4 guides

Compliance & risk

Check worker status, tax exposure, IP and exit terms.

Employee IP assignment by country: patent and copyright rules
~22 min read
Compare patent and copyright rules across 12 countries, including how to secure rights to work created by EOR employees.
Employee misclassification: tests and penalties by country
~24 min read
Compare classification tests and potential liabilities across ten countries, including what an earlier contractor arrangement could leave you owing.
Permanent establishment risk with remote employees
~20 min read
Identify remote-working arrangements that need a local tax review, and prepare the information your adviser will need.
Severance pay by country: notice and dismissal rules
~26 min read
Check notice, severance and dismissal procedures across 24 countries, separating employee final pay from EOR exit charges.
5 guides

Pay & benefits

Plan for pay changes, benefits, leave and equity.

Employee benefits through an EOR: coverage, costs and continuity
~16 min read
Check benefit eligibility, start dates and employee costs, including what could change when you switch EORs.
EOR payroll: how the monthly cycle works
~21 min read
Follow monthly payroll from approvals and funding to payday, corrections and reconciliation of the final invoice.
How to give a raise or promotion through an EOR
~17 min read
Plan a raise or promotion around effective dates and payroll cutoffs, including any back pay owed.
Paid leave and vacation days by country
~24 min read
Compare paid leave across 11 countries, including working-day rules, carryover and treatment of unused leave at exit.
Stock options and equity for EOR employees
~24 min read
Check equity-plan eligibility and agree who handles award reporting and tax withholding for employees hired through an EOR.
3 guides

Switching & scaling

Plan a provider switch or a move to direct employment.

How to convert international contractors to employees
Compare contractor income with an employment offer, budget employer costs and review liabilities from the earlier arrangement.
How to switch EOR providers
Coordinate payroll, benefits and deposit refunds when moving employees from one EOR provider to another.
How to switch from an EOR to your own entity
Prepare your entity to take over employment and payroll, then test the first pay run before leaving the EOR.
3 guides

Data & security

Check who handles employee data across borders.

Employee data residency and international data transfers
~22 min read
Map where employee records are stored and accessed, then identify the international transfers and safeguards to review.
EOR security due diligence: SOC 2, ISO 27001 and GDPR
~17 min read
Check what SOC 2 reports and ISO certificates cover, including gaps involving local payroll partners.
GDPR compliance checklist for hiring through an EOR
~23 min read
Use the 13-point checklist to assign responsibility for employee requests, security incidents and payroll-record retention.

How we review providers.

See how we assess providers and fund our reviews.

How we assess providers

We review published terms and product documentation.

Consistent review criteria

We examine the same six areas for every provider and explain our ratings.

Our methodology

See how we rate providers and assess the evidence behind each review.

Our funding

Our funding policy explains referral fees and editorial independence.

About the evidence

Our reviews combine provider research with firsthand EOR experience. Always review country-specific proposals and contracts before deciding.