Introduction

Home / Tolley's Global Mobility: Employment Taxes (Europe) / Employer of Record / Introduction

Employer of Record

Introduction

An employer of record (EOR) acts as a legal employer of employees who are performing duties for another business entity (referred to here as the 'company').

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9.7.2 Civil contracts

5.2 Employee registration

1.3.1 Monthly filings

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

3.5 Bicycle mileage allowance

2.2.1 Mandatory social documents

12. Checklist for employers

8.2 Failure to pay social security

8.2 Appeals process

6.2 Double tax relief

5.1 Employer registration

3.1 Salary advances

2.3.2 Solidarity surcharge

3.7.3 Sale of shares

6.1.2 Reciprocal agreements

3.3 Participatory bonus

1.1 Introduction: overview of the domestic payroll system

2.1.3 Tax calculation

6.4.1 Split Year Relief – outbound employees

3.2 French national minimum wage (SMIC)

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Introduction

Employer of Record

Introduction

9.7.2 Civil contracts

5.2 Employee registration

1.3.1 Monthly filings

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

3.5 Bicycle mileage allowance

2.2.1 Mandatory social documents

12. Checklist for employers

8.2 Failure to pay social security

8.2 Appeals process

6.2 Double tax relief

5.1 Employer registration

3.1 Salary advances

2.3.2 Solidarity surcharge

3.7.3 Sale of shares

6.1.2 Reciprocal agreements

3.3 Participatory bonus

1.1 Introduction: overview of the domestic payroll system

2.1.3 Tax calculation

6.4.1 Split Year Relief – outbound employees

3.2 French national minimum wage (SMIC)

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Introduction

Employer of Record

Introduction

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TOLLEY

POLICIES

EXAM TRAINING

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PROFESSIONAL DEVELOPMENT