Know the real cost of hiring abroad before you sign.

Employer of Record in Portugal

How to hire a full-time employee in Portugal without opening a local company: total cost, the rules an EOR must follow, and how providers compare on published pricing.

Employer social security23.75% of gross pay
Employee social security11% of gross pay
Salary payments per year14 (12 + holiday + Christmas)

Employer of Record in Spain

How to hire a full-time employee in Spain without opening a local company: the true cost including Spain's capped social security, the labour rules that matter, and how EOR providers compare.

Employer social security≈32% of gross (capped)
Contribution ceiling (2026)€5,101.20 / month
Salary payments per yearUsually 14 (12 + 2 extra)

Employer of Record in Germany

How to hire in Germany without a GmbH: employer costs under Germany's contribution ceilings, the 18-month rule that limits EOR arrangements, and how providers compare.

Employer social security≈21–23% of gross (capped)
Pension contribution ceiling€101,400 / year
Salary payments per year12 (13th month common)

Employer of Record in the Netherlands

How to hire in the Netherlands without a Dutch BV: employer premiums and the 8% holiday allowance, the two-year sick-pay obligation, the coming Wtta licensing regime, and how providers compare.

Employer premiums≈17–20% of gross (capped)
Holiday allowance8% of gross salary
Maximum premium wage (2026)€79,409 / year

Employer of Record in the UK

How to hire in the UK without a UK company: employer National Insurance and pension costs for 2026/27, the employment law changes now rolling out, and how EOR providers compare.

Employer National Insurance15% above £5,000 / year
Auto-enrolment pensionEmployer min. 3% of band
Salary payments per year12

Employer of Record in Ireland

How to hire in Ireland without an Irish company: employer PRSI after the October 2026 increase, the new MyFutureFund auto-enrolment pension, key employment rules and how providers compare.

Employer PRSI11.40% (from 1 Oct 2026)
Auto-enrolment (MyFutureFund)1.5% employer (2026–28)
Salary payments per year12 (or weekly / fortnightly)

Employer of Record in France

How to hire in France without a French company: the true employer cost (among the highest in Europe), France's strict rules on placing staff with another company, and how EOR providers compare.

Employer contributions≈40–49% for professionals
Social security ceiling (PASS 2026)€48,060 / year
Salary payments per year12 (13th month common)

Employer of Record in Poland

How to hire in Poland without a Polish company: employer ZUS and PPK costs for 2026, the temporary-work rules that can affect EOR arrangements, and how providers compare.

Employer ZUS + funds≈20.5% of gross (capped)
Pension base limit (2026)PLN 282,600 / year
Salary payments per year12

Employer of Record in Mexico

How to hire in Mexico without a Mexican company: IMSS and Infonavit contributions, mandatory bonuses, the 2021 subcontracting reform that reshaped EOR in Mexico, and how providers compare.

Employer contributions≈33% incl. bonuses
Aguinaldo (Christmas bonus)Min. 15 days' pay
Profit sharing (PTU)10% of employer profit

Employer of Record in Brazil

How to hire in Brazil without a Brazilian company: the true cost of a CLT employee (often 1.5–1.9× salary), the rules that drive it, and how EOR providers compare.

Employer charges≈50% incl. 13th & vacation bonus
13th salaryMandatory (1 month)
Vacation bonus1/3 of a month's salary

Employer of Record in the Philippines

How to hire in the Philippines without a local company: statutory contributions and 13th-month pay, the rules on contracting that shape EOR arrangements, and how providers compare.

Employer contributions≈8–13% (capped) + 13th month
13th-month payMandatory (1/12 of basic pay)
SSS salary credit ceilingPHP 35,000 / month

Employer of Record in India

How to hire in India without an Indian subsidiary: provident fund and gratuity under the new Labour Codes, how CTC offers work, permanent establishment risk, and how EOR providers compare.

Employer statutory costs≈3–6% of gross (PF + gratuity)
Provident fund (EPF)12% of basic (wage ceiling ₹25,000/mo from 17 Sep 2026)
Labour Codes in forceSince 21 Nov 2025

Employer of Record in Australia

How to hire in Australia without an Australian company: superannuation, payroll tax and workers' compensation, the National Employment Standards and modern awards, labour hire licensing, and how providers compare.

Superannuation guarantee12%, paid with each pay run from 1 July 2026
Payroll taxSet by state, e.g. NSW 5.45% over A$1.2m, VIC 4.85% over A$1m, QLD 4.75% over A$1.3m
National minimum wageA$26.44 / hour, A$1,004.90 / week (from 1 July 2026)

In research: Canada Colombia Argentina South Africa Singapore

Decision tools

Work out the right hiring model

Calculator

Salary cost estimator

Enter a salary and EOR fee to see total annual employer cost, with every contribution itemised.

Quiz

Find the right EOR

Three questions about where you're hiring and what matters most, and you get a matched shortlist with reasons.

Comparison

Employer cost by country

Employer contributions, caps and the key EOR issue across all 13 country guides.

Head-to-head

Compare EOR providers

Deel vs Remote, Deel vs Multiplier and more: published pricing, entity models and fit.

Decision guide

EOR vs Local Entity

An EOR costs a flat fee per employee. A local entity costs a lot to set up and run but little per extra hire. This guide shows how to find the crossover for your company.

Decision guide

EOR vs Contractors

Contractors are cheaper and faster to engage, but only when the relationship really is independent. Here is how to tell, and what misclassification can cost.