Guide overview

EOR benefits, at a glance.

Compare actual employee cover, eligibility, cost and continuity.

Compare both statutory administration and supplementary benefits using the actual country, employee eligibility and policy terms. Ask for evidence of enrolment, itemized premiums and administration charges, cover dates, exclusions and claims support. When switching EORs, confirm replacement cover and arrangements for waiting periods and open claims, and keep the employee informed throughout.

Eligibility

Check the employee

Confirm the country, employee conditions and policy terms.

Enrolment

Ask for evidence

Record when cover starts and proof of enrolment.

Premiums

Itemise the quote

Separate premiums from administration charges.

Switching

Plan continuity

Check replacement cover, waiting periods and open claims.

Check before acting

Compare policy terms, exclusions and claims support rather than benefit names, and keep the employee informed.

What to record in the worksheet

Scope

Benefit / plan · Eligibility and dependants · Network / exclusions

Evidence and follow-up

Waiting period / cover start · Premium / employee share · Separate administration · Claims / support · Evidence / open condition

Use the editable worksheetUse the benefits checklist

An employer of record (EOR) administers the benefits required for that employee under local rules. You may also be able to buy supplementary cover. For budgeting, keep employer contributions, insurance premiums and any administration charges separate from the EOR service fee.

1. Who owns the benefits plan

Ask who holds each policy or sponsors each scheme. The same employee’s health cover, pension and meal benefits can sit with different organizations. For each one, identify the employer, insurer and administrator. Then establish what your company can choose or change within its budget.

Plan availability, insurance terms and the client’s approved package have distinct owners.
Obtain the policy document for the employee’s country and identify who resolves an enrollment problem.

A pooled master plan can cover employees of several clients. A client-specific plan may give you a choice of cover levels or contribution rates. Ask for the policyholder, insurer and eligibility terms before drawing conclusions about price or flexibility.

Who holds the policy also depends on the provider’s structure. Owned-entity providers can hold group policies directly. Deel, for example, advertises own-entity coverage in 130+ countries, but confirm the actual employer and policyholder for your country. Partner-network providers such as RemoFirst typically attach your hires to the local partner’s existing plans or sell a global product on top (RemoHealth, from $55 per person per month). Both models need country-specific policy checks; compare the actual choices, eligibility and continuity terms.

Compare benefits by cover, not by plan name

Ask for policy documents and written answers for the named employee and country.

Compare Ask for Resolve before enrollment
Compare
Eligibility
Ask for
Employee and dependant eligibility, underwriting and exclusions.
Resolve before enrollment
Who will actually be covered.
Compare
Dates
Ask for
Enrollment deadline, effective date, waiting period and end date.
Resolve before enrollment
Any gap between old and new cover.
Compare
Usable care
Ask for
Hospital network, medicines, excesses and annual limits.
Resolve before enrollment
Whether the employee can continue current treatment.
Compare
Real cost
Ask for
Premium, employee contribution, taxes and administration charges.
Resolve before enrollment
Compare equivalent benefits and keep unknown fees unresolved.
Compare
Open claims
Ask for
Rules for ongoing treatment, disability and claims after departure.
Resolve before enrollment
Which insurer remains responsible and what approvals are needed.
Compare
Retirement and tenure
Ask for
Scheme details, account access and treatment of prior service.
Resolve before enrollment
Which rights persist and which require a formal transition arrangement.

The same premium can buy different cover. Before ending a plan, get written confirmation of what carries over for this employee under the policy and local law.

Keep benefits continuous
Current plan

Confirm the coverage end date and treatment of ongoing claims.

New plan

Confirm the actual coverage start date and any waiting periods.

Resolve gaps before switching

Agree continuity and claims arrangements; a claim need not be closed to be managed.

Keep the employee informed throughout

Explain confirmed dates, unresolved points and any employee actions early.

Suggested benefits transition sequence.

Identify the policyholder and obtain the plan terms: the provider’s marketing summary is not the insurance contract.

2. The statutory layer: what the law requires

Local law and applicable collective agreements establish statutory requirements. Providers still differ in how they administer, document and deliver those obligations.

1
Germany. Statutory health insurance costs 14.6% of gross salary, split equally, so the employer pays 7.3%. It also pays half of the insurer’s actual additional contribution. The published 2026 reference average is 2.9%, not a substitute for the employee’s fund rate. Using that reference gives an illustrative employer health share of 8.75% up to the contribution ceiling, before pension, unemployment and care insurance.
2
United Kingdom. Pension auto-enrolment requires total contributions of 8% of qualifying earnings (£6,240–£50,270 in 2025/26 and 2026/27). On this qualifying-earnings basis, the employer must pay at least 3%, and employee contributions make up any remaining shortfall to the 8% total, so on a £35,000 salary the employer minimum is £862.80 a year.
3
France. Since January 2016, every private-sector employer must offer a complementary health plan (mutuelle) and fund at least 50% of the premium. For employees covered by the national cadre prévoyance agreement, the employer funds a contribution of 1.5% of pay below the social-security ceiling, allocated primarily to death benefits. Check the actual policy and applicable collective agreement for disability and other cover.
4
Brazil. Employers pay a 13th salary and make an 8% monthly FGTS deposit into the employee’s severance fund. They also cover commuting costs (vale-transporte) beyond a 6% deduction from the employee’s salary.
5
India. EPF contributions are generally 12% of eligible EPF wages, subject to scheme coverage, membership, wage-base and ceiling rules. Confirm the employee-specific calculation with the EOR. A 23 September 2026 Labour Ministry release reports a ₹25,000 monthly coverage and contribution ceiling, subject to applicable scheme rules; verify how the change applies to this employee. Confirm the employee’s gratuity eligibility and service category under the operative Code; direct fixed-term employment and contract labour have different qualifying rules. Use the current statutory definition of wages for the gratuity calculation, including applicable inclusions and add-backs; do not assume basic salary plus dearness allowance alone is the full base. The Ministry’s 16 March 2026 FAQ addresses revised wages and distinguishes direct fixed-term employment from contract labour.
6
Australia. The super guarantee rate reached 12% on 1 July 2025. From 1 July 2026, Payday Super calculates it on qualifying earnings (QE), a base that includes ordinary time earnings and specified other payments. Contributions are linked to each payday and normally must reach the fund within 7 business days; check employee coverage, the earnings cap and any permitted extended timeframe.

Budget statutory employer obligations separately from gross salary. Check how the EOR invoices each item and whether it adds a disclosed administration charge or markup. The EOR cost guide explains which cost categories to confirm for your country.

3. Supplementary benefits: options to check locally

Assess supplementary cover against the role, location, employee needs and actual policy.

1
Brazil: investigate health cover and meal/food support, checking any collective agreement and tax-program conditions.
2
India: compare employee-only and family medical options, eligibility and exclusions.
3
United Kingdom: compare supplementary medical cover and pension contributions above the applicable statutory floor.
4
Canada: assess extended health and dental against provincial/territorial public cover and the employee’s gaps.
5
Germany: distinguish statutory cover, occupational-pension rights and optional upgrades; salary-conversion top-up conditions need their own calculation.
6
Netherlands: check any mandatory sector pension before considering extra pension, commuting or home-office support.

Obtain the policy, enrollment window and confirmed cover date before making an offer. The leave, sick days, and PTO guide separates statutory minima from illustrative additional offers.

4. Statutory vs supplementary benefits in 8 countries

Country Statutory contribution, pay or benefit obligation (coverage conditions apply) Supplementary options to investigate; not a market benchmark
Country
Germany
Statutory contribution, pay or benefit obligation (coverage conditions apply)
Health: 7.3% + half of insurer add-on (avg 2.9% in 2026); pension, unemployment, care insurance
Supplementary options to investigate; not a market benchmark
bAV pension conversion with 15% employer top-up where it saves the employer social-security contributions
Country
UK
Statutory contribution, pay or benefit obligation (coverage conditions apply)
Auto-enrolment: 8% total, employer min 3%, on £6,240–£50,270 (2025/26 and 2026/27)
Supplementary options to investigate; not a market benchmark
Private medical insurance; pension match above 3%
Country
France
Statutory contribution, pay or benefit obligation (coverage conditions apply)
Mutuelle, employer pays ≥50%; prévoyance for cadres at 1.5% of capped salary
Supplementary options to investigate; not a market benchmark
Family-level mutuelle upgrades; meal vouchers
Country
Netherlands
Statutory contribution, pay or benefit obligation (coverage conditions apply)
8% holiday allowance; 6.10% Zvw levy up to €79,409 (2026); sector pension where mandated
Supplementary options to investigate; not a market benchmark
Pension above sector minimum; commuting allowance
Country
Brazil
Statutory contribution, pay or benefit obligation (coverage conditions apply)
13th salary; FGTS 8%; vale-transporte beyond 6% employee share
Supplementary options to investigate; not a market benchmark
Health plan; meal or food card
Country
India
Statutory contribution, pay or benefit obligation (coverage conditions apply)
EPF: confirm covered wages, membership and current scheme ceiling. Gratuity: confirm service and worker category, current statutory wages, formula and cap; direct fixed-term employment and contract labour need separate checks.
Supplementary options to investigate; not a market benchmark
Family group medical cover: verify actual eligibility, policy and local offer evidence
Country
Canada
Statutory contribution, pay or benefit obligation (coverage conditions apply)
Outside Quebec: employer CPP 5.95% on pensionable earnings between C$3,500 and C$74,600, plus CPP2 4% on C$74,600–C$85,000 (2026); EI premiums and eligibility rules apply. Quebec has QPP and separate rates.
Supplementary options to investigate; not a market benchmark
Extended health and dental: assess actual public-cover gaps and policy options
Country
Australia
Statutory contribution, pay or benefit obligation (coverage conditions apply)
Super guarantee 12%; from 1 July 2026, use qualifying earnings (QE) and Payday Super timing, subject to coverage, caps and permitted exceptions.
Supplementary options to investigate; not a market benchmark
Salary packaging; health allowances in senior offers

Fig. 1 · Statutory employer obligations and illustrative supplementary options across 8 countries · selected 2026 rates; see each row’s effective date and coverage conditions

5. How much you can customize, by provider and country

Obtain the current country-specific insurer, policy and quote from Deel or any other provider. For RemoHealth, verify the actual product, country policy, medical/dental/vision scope, employee eligibility and bundled price. For Oyster or Papaya Global, identify the actual employer, broker, insurer and policyholder in your quote. If a local partner supplies the plan, apply the partner-plan checks from section 1.

Benefits customization depends on the provider, country, eligible group and available local plan terms.
Ask the EOR to show the requested change in writing for the actual employee group.

Separate these questions for the actual country and employee:

1
Countries where you can customize. The UK, Brazil, India, Mexico, Canada and Singapore may have supplementary options to investigate. Ask which tiers, dependant choices and contribution splits the actual provider and insurer permit.
2
Mandatory floors and sector rules. In Germany, France and the Netherlands, statute or sector agreements fix the core benefits: German statutory health insurance, the French mutuelle minimum basket and Dutch sector pension funds. Confirm the mandatory coverage for this worker, then compare any permitted supplementary cover, networks, contribution split and eligibility.
3
Available provider plans. Request the actual insurer, policy, plan choices and eligibility before issuing the offer.

6. The markup: how EORs price supplementary plans

Ask for the insurer’s premium first. If the EOR adds a fixed fee or a percentage, find out which services that charge buys. For a packaged offer such as RemoHealth, get a local broker to quote the same cover and compare the total price per person.

An assumed 15 percent charge on R$1,400 adds R$210 a month or R$2,520 a year.
Ask whether the quoted premium already includes this charge before adding it to the budget.

For a hypothetical R$1,400 monthly family plan, an assumed 15% markup adds R$210 a month, or R$2,520 a year on top of the EOR fee. Check whether the actual quote has that charge and shows it separately.

Negotiate the markup before you sign. Ask for the insurer premium, the administration charging basis (fixed, percentage-based, bundled or included) and supporting itemization where available. Record any agreed pricing disclosure and administration charge in the contract.

7. Which benefits carry over to a new EOR

Check continuity and registration even where existing rights or balances remain with the employee. Social-insurance contributions sit in government systems under the employee’s own ID, and a UK auto-enrolment pot stays invested in the pension scheme whoever employs them next. A Brazilian FGTS account is a state fund in the worker’s name.

A benefits handover matches the last covered date to the replacement policy and records pending claims.
Confirm coverage employee by employee before announcing that benefits will continue.

Ask who holds the old policy, when it ends and whether the employee can continue or transfer their cover. A new plan can bring a different insurer, waiting period or level of cover. If an employee in Brazil uses a particular hospital, check that hospital against the new plan’s network before agreeing the switch.

Indian gratuity and open claims. For covered permanent employees in India, gratuity generally requires five years of continuous service, with statutory exceptions such as death or disablement. Direct fixed-term employment has separate conditions; confirm the worker’s actual category and service under the operative Code. Before changing EOR, confirm how local law and the transfer terms treat prior service and any gratuity liability. Obtain the agreed continuity and payment arrangements in writing. For an open sickness or disability claim, obtain written confirmation of which insurer remains responsible, any continuing eligibility conditions and how the transition affects the claim.

When you switch EOR providers, allow time for the insurer to confirm enrolment before you set an end date for the old cover.

Plan continuity around confirmed cover dates

Suppose the old policy ends on 30 June and enrolment documents for a proposed 1 July start are due by 20 June. Sending the forms is only the first step. Get the insurer’s acceptance and check waiting periods, ongoing treatment, dependants and open claims. If acceptance is late, agree how to cover the gap and record that agreement before the old policy ends.

8. Nine questions to put in writing before you sign

Send these with your RFP for each country and ask for written answers, which can become contract exhibits.

1
1. Which supplementary benefits in this country come from a master plan, and which have selectable tiers?
2
2. Are administration charges fixed, percentage-based, bundled or event-based? State the charging base, included services and complete recurring cost.
3
3. Are statutory employer contributions passed through at cost? Show a sample invoice next to a sample payslip.
4
4. Can we see the insurer name and plan document before the offer letter goes out?
5
5. Who is the policyholder, and on what date does cover end if we leave you?
6
6. What waiting periods apply to an employee transferring in from another EOR?
7
7. Will you recognize prior service in writing for tenure-linked entitlements (Indian gratuity, severance scales)?
8
8. Where your plans are thin, can we pay a cash stipend instead, and how is it taxed locally?
9
9. What happens to an employee who is mid-claim if we terminate the agreement?

If the price or the last day of cover is still unclear, hold approval. Ask the provider to name who will answer, give a date and point you to the clause that applies.

Give the employee a plain-language benefit summary

Tell employees when they qualify, how much they pay and when their cover begins. Explain what the policy covers or excludes, how to enrol or make a claim, and whom to contact. Link to the policy. If an eligibility decision or start date is pending, tell the employee who will update them and when.

Download the employee benefits comparison worksheet

Request the actual plan documents and compare eligibility, dependants, network, exclusions, waiting periods, premiums and employee contributions. Keep a separate administration fee outside the insurance premium. Record the cover start and any item still awaiting written confirmation.

The working record Fields to complete
The working record
Scope
Fields to complete
Benefit / plan · Eligibility and dependants · Network / exclusions
The working record
Evidence and follow-up
Fields to complete
Waiting period / cover start · Premium / employee share · Separate administration · Claims / support · Evidence / open condition
Download the editable worksheet (.xlsx)

9. Frequently asked questions

Can I bring my own benefits broker or plan to an EOR?
Ask whether the EOR and insurer can support a client-selected broker, a separate arrangement or only the provider’s plan menu. Eligibility, policyholder and administration rules vary. If considering a cash allowance, check local tax and employment requirements; cash is not automatically an equivalent substitute for insurance or a mandatory benefit.
Do statutory benefits cost extra on top of the EOR fee?
Budget statutory employer contributions separately from salary and the EOR service fee. Reconcile the legal amount with the payslip and remittance calculation, then check the invoice for any disclosed administration charge or markup. Do not assume an at-cost pass-through term unless the agreement provides it.
How do I find out the markup on supplementary plans?
Ask whether administration is fixed, percentage-based, bundled or charged separately by event. State the charging base, services, taxes, employee share and total recurring cost in writing. If comparing a local broker with a bundled per-person price, normalize eligibility, cover, exclusions and insurer premium.
What happens to health cover when I switch EOR providers?

The old policy’s end date and any continuation rights depend on the plan and local law; obtain written confirmation. The new EOR’s plan can bring new waiting periods and different cover levels. Time the cut-over so there is no coverage gap, and resolve responsibility for any open claim before switching.

Are EOR group plans worse than what a local employer offers?

Compare the actual policy and price. A master plan pools the EOR’s client employees in a country, but the size of the pool and its pricing depend on the policy. The trade-off is that you pick from the EOR’s insurer panel and tiers instead of designing your own plan. Obtain comparable local quotes when reviewing the package, including cover, eligibility and administration costs.

10. Sources

The sources behind this guide, grouped by topic. Dates show when we last checked a page. Prices and terms change, so confirm them in your quote.

Benefit mandates by country

11 sources

  1. Brazil · Ministry of Labour

    PAT (Law 6.321/1976) and vale-transporte (Law 7.418/1985)

  2. Brazil · Planalto

    Lei 4.090/1962

    The 13th salary.

  3. Brazil · Planalto

    Lei 8.036/1990

    The FGTS severance fund and its 8% monthly deposit.

  4. France · Service Public

    Employer obligations for complementary health cover

    Under the ANI, in force since 2016.

  5. France · uimm.lafabriquedelavenir.fr

    ANI of 17 November 2017 on cadre prévoyance

    Cadre prévoyance contribution and priority for death benefits. Checked 15 Oct 2026

  6. Germany · gesetze-im-internet.de

    §1a BetrAVG

    15% employer top-up on bAV salary conversion, to the extent it saves the employer social-security contributions.

  7. India · Ministry of Labour & Employment

    Payment of Gratuity Act, 1972

  8. India · Press Information Bureau (PIB)

    The four Labour Codes, including the Code on Social Security, 2020

    The codes are in force from 21 November 2025. Worker-specific gratuity eligibility requires the operative rules. Checked Sep 2026

  9. India · Ministry of Labour & Employment

    FAQ of 16 March 2026 on revised wages and fixed-term employment versus contract labour

    Checked 7 Oct 2026

  10. Netherlands · Business.gov.nl

    Holiday allowance and Zvw employer levy

  11. United States · Department of Labor (DOL)

    Health benefits under COBRA

    Used in the benefits example. Checked 3 Oct 2026

Contribution rates and thresholds

10 sources

  1. Australia · ATO

    Superannuation guarantee rate from 1 July 2025

  2. Australia · ATO

    Payday Super

    Qualifying earnings and contribution timing from 1 July 2026. Checked 15 Oct 2026

  3. Canada · CRA

    CPP contribution rates and maximums, 2026

  4. Canada · CRA

    2026 CPP/CPP2 earnings bands and contributions, outside Quebec

    Checked 15 Oct 2026

  5. Germany · Federal Ministry of Health

    Statutory health insurance contribution rates and average additional contribution, 2026

  6. India · EPFO

    Provident fund coverage, eligible wages and contribution rules

  7. India · Press Information Bureau (PIB)

    EPF release of 23 September 2026

    States a ₹25,000 monthly coverage and contribution ceiling, citing the 17 September Gazette, subject to scheme and eligibility conditions. Verify how the change applies to each employee. Checked 15 Oct 2026

  8. Netherlands · Belastingdienst

    Zvw employer levy percentage and maximum contribution base, 2026

  9. United Kingdom · The Pensions Regulator

    Auto-enrolment earnings thresholds

    Thresholds for 2025/26 and 2026/27.

  10. United Kingdom · The Pensions Regulator

    Minimum contributions

    Used in the benefits example. Checked 3 Oct 2026

Provider benefits and pricing

3 sources

  1. Deel

    Pricing

    Published EOR coverage: full legal employment in 130+ countries.

  2. Oyster

    How benefits work

    Supplementary packages are brokered through partner insurers.

  3. RemoFirst

    Pricing

    RemoHealth from $55 per person per month.

If you spot a changed price or a conflicting source, send it through the contact page and we’ll review it.

This guide is for general information only and does not provide legal, tax, accounting, or financial advice. For advice about your business, consult a qualified professional familiar with the rules where you hire. Read our research methodology to learn how we assess sources.