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

Introduction

Employer of Record

Introduction

An employer of record (EOR) acts as a legal employer of employees

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13. Employer burden table

3.7.3 Maternity pay

2.2.1 ATP Livslang Pension

7.1 Business travel and subsistence

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

6.1.1 EU social security agreement

4.2 Company car

4.12 Beneficial loans

5.3.1 Short term business visitors

4.4 Interest-free loans

2.2 Social security contributions

8.2 Appeals process

3.4 Private medical insurance

3.7.2 Sick pay

3.7.7 Occasional leave

6.1.2 Reciprocal agreements

3.3 Participatory bonus

1.1 Introduction: overview of the domestic payroll system

2.3.5 Wage garnishment

7.1 Commuting costs