EOR

Business & Finance abbreviation · Human Resources

EOR
Stands forEmployer of record
CategoriesBusiness & 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.

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

See all 86 human resources abbreviations →