If an employer needs to employ someone in a country
where it has no base, there could be all sorts of legal and
administrative complications concerning, for example, the
management of tax and social security withholdings. To simplify the
management of these employees, businesses sometimes use what are
known as 'Employers of Record'.
There is no sole definition of an Employer of Record (an EOR),
but generally these organisations contract with the employee and go
on record as the employer for administrative purposes (taking
responsibility for all the paperwork). This can be a great help
given the increasing clamour by employees to work remotely, along
with a desire on the part of employers to access talent in
previously untapped markets, without setting up a legal entity
there. But entities that are in the business of providing labour
often fall into a regulatory regime relating to 'labour
leasing' (or the specific country equivalent). These are
regulations governing
