Employer Of Record

An employer of record ("EOR") is a common and valuable example of a co-employment arrangement in the evolving corporate world. In practice, it is where a third-party organisation hires employees for and on behalf of another business, company or organisation, whether located within the same country or else a different country governed by distinct employment legislation.

An EOR would take full responsibility of various activities and concerns of the client company (the "Client") such as tax and compliance considerations, as well as employment matters. This allows the Client to focus on more imminent matters whilst ensuring that all local legislative and administrative tasks are adequately seen to by the EOR. Overall, it makes hiring across the border easier, since it eliminates geographical barriers, and makes it more efficient for the Client to quicken some of the workload. Although there are no defined laws that regulate the operation of an EOR, Malta supports the