EOR
Business & Finance abbreviation · Human Resources
| Stands for | Employer of record |
|---|---|
| Categories | Business & Finance |
EOR stands for Employer of record, a human resources abbreviation.
Service provider that becomes the legal employer of workers on a client's behalf, handling contracts, payroll, taxes and statutory benefits in countries where the client has no legal entity. The client still manages the work.
Example: We hired our first engineer in Portugal through an EOR rather than setting up a subsidiary.
Usage notes
EOR services grew rapidly with remote work after 2020. Unlike a PEO's co-employment model, the EOR alone is the employer in law, so it carries obligations such as local termination rules. Long-term use in some countries can create a risk of the client being treated as having a permanent establishment for tax.
Related abbreviations
More human resources abbreviations
- EDI – Equality, diversity and inclusion
- EE – Employee
- EEO – Equal employment opportunity
- EEO-1 – EEO-1 Component 1 report
- eNPS – Employee Net Promoter Score
- EOE – Equal opportunity employer
- ER – Employee relations
- ERG – Employee resource group
- ESPP – Employee stock purchase plan
- EVP – Employee value proposition
- EX – Employee experience
- FLSA – Fair Labor Standards Act