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Guidelines for Employer of Record (EoR) employees
Guidelines for Employer of Record (EoR) employees

What are the rules for EoR employees? Are they covered? How? What do I need to know?

Cara Benecke avatar
Written by Cara Benecke
Updated over a week ago

Handling Employer of Record (EoR) employees involves specific steps to ensure compliance and mitigate risks. This guide outlines the essential considerations.

Set up your platform correctly:

To set up and update your profile in WorkFlex, follow these steps:

Access your profile:

  • Click on your profile name in the bottom left corner.

  • Select Profile to open your profile page.

Edit your profile information:

  • Scroll down to the Profile Info section.

  • Click the Edit button next to Profile Info to make changes.

  • When you select Cross-Border Employment as a Remote worker a sub-question will appear, asking if you are employed through an Employer of Record.

  • Simply select Yes or No based on your employment status:

Yes if you are employed through an Employer of Record.

No if you are directly employed by your company without a third-party Employer of Record.

How are the EoR employees covered by WorkFlex?

Generally the EoR employees are covered by WorkFlex with a couple of limitations. The main limitation is that we cannot apply for A1/CoC and PwD notifications, as we do not have the Power of Attorney from the EoR provider, being the employer. We assess personal risks for the employee. We cannot assess EoR-specific risks or handle tasks for the EoR.

Please find below a more detailed summary of what is covered:

VISA/Immigration

  • We assess VISA and immigration requirements.

  • Results are covered by the no-risk liability.

Permanent Establishment (PE)

  • We evaluate risks for both the client and the EoR.

  • Only the client's risk is covered by the no-risk liability.

Wage Tax

  • We assess the personal tax implications and resulting wage tax risks.

  • Covered by the no-risk liability.

Social Security

  • We evaluate social security status and produce necessary documents (WorkFlex Social Security Statement or Provisional A1/CoC).

  • We cannot apply for A1/CoC for the EoR.

  • Covered by the no-risk liability.

Posted Workers Directive (PWD)

  • We identify required actions under PWD.

  • We cannot apply for PWD for the EoR, which may need special attention.

  • Covered by the no-risk liability only if followed.

Labour Law

  • We assess and make assumptions about local labour law application.

  • Covered by the no-risk liability.

Data Security

  • We assess data security risks and prepare mitigation strategies for all cross-border personnel.

  • Covered by the no-risk liability.

Should you have any questions to this, please feel free to reach out to our support team via the chat function.

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