Employer of record vs direct employment for remote tech workers

## Use case EOR services let foreign companies employ workers in countries where they have no legal entity. Direct employment requires the employer to have local presence. ## Cost EOR adds a per-employee monthly fee, typically 400 to 900 USD. Borne by the employer in most cases. ## Tax and social charges EOR handles local payroll, tax withholding and social contributions. The worker receives clean local payslips. ## Benefits EOR-employed workers receive statutory local benefits. Equity and stock options are harder to structure through EOR. ## Choice Direct employment is cleaner where the employer has local presence. EOR is the standard solution for international remote hires at smaller companies.