PROFESSIONAL EMPLOYMENT ORGANISATION (PEO), EMPLOYMENT OF RECORD (EOR)
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In co-employment, the PEO becomes the employer of record for tax purposes, filing paperwork under its own tax identification numbers. The client company continues to direct the employees’ day-to-day activities.
Using a PEO could potentially save the time and staff used to prepare payroll and administer benefits plans and reduce legal liabilities or obligations to employees that it would otherwise have. The client company may also offer a better overall package of benefits and thus attract more skilled employees.
Through co-employment, the PEO becomes the employer of record (EOR) for tax purposes through filing payroll taxes under its own tax identification numbers. As the legal employer, the PEO is responsible for withholding proper taxes, paying unemployment insurance taxes, and providing workers’ compensation coverage.
The EOR company is employing employees where the business lacks a local company for that purpose. The EOR company undertakes the responsibility before the authorities, compliance with local legislation and allows the client to focus on business strategy and expansion.
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