Introduction

Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding 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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4.7 Business entertainment expenses

9.3 Emiratisation

2.1.2 Form TD-1

2.2.3 Submission of social security contributions information

2.1.9 Schedular payments

2.2.2 Social security rates

9.1 Probation period

2.3 Withholding for Self-Help Groups (SHGs) and SHARE donations

5.1.2 Affiliation with the National Social Security Fund (CNSS)

2.2 Withholding of social security

1.2.1 PAYE income tax and health surcharge filings

2.2.1 Employee's pension insurance (EPI)

9.3 Work visas

2.2.2 Housing fund contributions

2.2.1 Mexican Social Security Institute (IMSS)

1.4.2 Industrial Training Fund (ITF)

3.2 Food coupons

2.2.3 National Insurance contributions

2.2.4 Gratuity fund

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)

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Introduction

Employer of Record

Introduction

4.7 Business entertainment expenses

9.3 Emiratisation

2.1.2 Form TD-1

2.2.3 Submission of social security contributions information

2.1.9 Schedular payments

2.2.2 Social security rates

9.1 Probation period

2.3 Withholding for Self-Help Groups (SHGs) and SHARE donations

5.1.2 Affiliation with the National Social Security Fund (CNSS)

2.2 Withholding of social security

1.2.1 PAYE income tax and health surcharge filings

2.2.1 Employee's pension insurance (EPI)

9.3 Work visas

2.2.2 Housing fund contributions

2.2.1 Mexican Social Security Institute (IMSS)

1.4.2 Industrial Training Fund (ITF)

3.2 Food coupons

2.2.3 National Insurance contributions

2.2.4 Gratuity fund

1.4.1 Nigerian Social Insurance Trust Fund (NSITF)

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Introduction

Employer of Record

Introduction

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