Employer of Record in the United States

What it costs and what the law requires to employ someone in United States (also known as USA) through an EOR, with every figure cited to a primary source.

At a glance

To employ someone in United States, an employer pays ~8-10% (FICA 7.65%: Social Security 6.2% to the wage base + Medicare 1.45%, plus FUTA 0.6% and variable state SUTA)↗ in mandatory contributions on top of gross salary, and None (at-will; WARN Act 60 days for mass layoffs)↗ of notice to terminate. An EOR lets you hire here without your own legal entity.

Employer cost burden
~8-10% (FICA 7.65%: Social Security 6.2% to the wage base + Medicare 1.45%, plus FUTA 0.6% and variable state SUTA)↗
Minimum wage
$7.25/hour↗
Every country's minimum wage
Notice period
None (at-will; WARN Act 60 days for mass layoffs)↗
Standard working week
40 hours (FLSA OT threshold; no statutory cap)↗
Currency
USD↗

Every figure links to the page that states it. This page's figures were read at their sources between Aug 18, 2026 and Oct 30, 2026, and every cited page is checked again each week (how we verify).

Best fits

Best EOR providers for one employee in United States

Ranked the way Get matched ranks a hire: employing through its own entity in United States, a lower published fee and no deposit, each read from the provider's own pages. A provider whose referral program pays us carries a labeled referral boost, and the few providers we do not work with are listed below, never among these three.

Set team size or visa need, and get quotesStill looking for the person? Ask for candidates tooHow referral programs affect ranking

Hiring demand

Remote jobs open only to people in United States

Companies hiring remotely for a role that must be based in United States need someone employed there. Without an entity of their own in United States, an employer of record is how they do it.

Companies hiring full-time
9,834↗
Contract roles
4,705↗

United States ranks #1 of 177 countries↗ for full-time remote jobs open only to its residents. Most hired fields: Sales, Developer, Customer Service.

Counted daily from job postings on Himalayas, a remote job board: a job counts for a country when it accepts applicants based only there. Counting began Oct 29, 2026; a job posted before then counts if it was still open that day. Last updated Nov 11, 2026.

Cost of employment

What an employer pays in United States

The statutory employer contributions that sit on top of gross salary, each cited.

Rates are the statutory employer contributions; the total employer burden in United States is ~8-10% (FICA 7.65%: Social Security 6.2% to the wage base + Medicare 1.45%, plus FUTA 0.6% and variable state SUTA)↗. Confirm the current rates for your case before hiring. Compare employer costs in every country. Compare employer pension contributions in every country.

Total cost

What an EOR really costs in United States

The full cost to employ combines gross salary, the statutory employer burden, and the EOR provider's own service fee.

The total cost to employ someone in United States through an EOR is their gross salary, plus ~8-10% (FICA 7.65%: Social Security 6.2% to the wage base + Medicare 1.45%, plus FUTA 0.6% and variable state SUTA)↗ in mandatory employer contributions, plus a per-employee service fee from the provider. Across the 56 of 93 providers that publish a fee, the median is $349/employee/month (from $99 to $740); the rest quote per country.

Flat-rate illustration at a $100,000↗ salary
Gross salary
$100,000↗
Employer statutory contributions (~9%↗)
$9,000
EOR service fee (median $349/mo)
$4,188
Illustrative annual budget
$113,188

This illustration applies the representative rate to the full salary. It does not apply contribution caps, local-currency thresholds or employee eligibility rules, so it is not a payroll quote. Actual cost depends on the salary, the provider, and country-specific quotes; some countries also add mandatory items such as 13th-month pay or severance accruals. Run your own numbers in the calculator.

Providers

EOR providers that employ in United States

Each provider below names United States on its own website as a country where it offers Employer of Record. Cheapest published starting fee first.

46 providers name United States on their own websites as a country where they offer EOR. Published starting fees among them run from $99 /mo↗ (Native Teams and RecruitGo (Emerhub Group)) to $699 /mo↗ (Oyster HR and Safeguard Global); 13 quote United States on request. 9 of them say they employ here through their own entity.

Setting up your own company in the United States instead? The usual form is a Delaware corporation or LLC. EOR or your own entity: everything it takes, each from its official source.

Not sure which one fits? We rank these providers for your team size and visa needs, and get you quotes from the ones you pick.

Get matched

Before you sign with one of them: the questions worth asking each provider. Already employing someone in the United States through an employer of record? Check what you pay against these fees.

A listing is the provider's own statement that it can employ in United States, read on its site on Nov 9, 2026. Fees are each provider's cheapest published rate, not a quote for United States. We read the country lists and country pages of all 93 providers we track; 78 name the countries they serve, and a provider that does not name United States on its own site is not shown here, even where it may serve it. Confirm availability for your role and contract type before signing.

Employment law

Statutory rules in United States

The employment terms an employer must meet, each linked to the source that states it.

Paying someone in the United States as a contractor instead? Federal tax law asks who controls the work, and California presumes employment unless the worker passes all three parts of its ABC test. Check whether the role is employment, or read how the United States decides and what misclassification costs.

Hiring

How to hire in United States

Two ways to put someone on payroll here.

Use an employer of record

An EOR already has an entity in United States and employs your worker on your behalf, handling payroll, tax and the statutory terms above. Fastest way to hire without incorporating.

Compare EOR providers

Estimate the full cost

Add the ~8-10% (FICA 7.65%: Social Security 6.2% to the wage base + Medicare 1.45%, plus FUTA 0.6% and variable state SUTA)↗ employer burden to salary and an EOR service fee to see your true monthly cost to employ in United States.

Open the cost calculator

Already have an entity in United States? Run payroll yourself

An employer with its own entity here does not need an EOR: payroll software files the taxes and pays your people for a fraction of an EOR fee.

Economy

United States at a glance

World Bank indicators (2025) for context on the labour market.

GNI per capita (Atlas method)
$88,810↗
GDP per capita
$90,027↗
GDP (current US$)
$30.8T↗
GDP growth
2.2%↗
Inflation, consumer prices
2.9%↗
Population, total
341.8M↗
Population ages 15-64
64.5%↗
Urban population
80.2%↗
Labour force, total
174.8M↗
Labour force participation rate
61.7%↗
Female labour participation rate
56.3%↗
Male labour participation rate
67.1%↗
Unemployment rate
4.2%↗
Wage & salaried workers
93.9%↗
Self-employed
6.1%↗
Questions

Hiring in United States: FAQ

How much does it cost to employ someone in United States?

On top of gross salary, mandatory employer contributions in United States run ~8-10% (FICA 7.65%: Social Security 6.2% to the wage base + Medicare 1.45%, plus FUTA 0.6% and variable state SUTA)↗, made up of Social Security (OASDI) 6.2% on wages up to $184,500 a year (2026)↗; medicare (hospital insurance) 1.45%↗; FUTA 0.6% effective on the first $7,000 of wages (after the state credit; state SUTA extra, varies)↗. An employer of record adds its own per-employee service fee on top; across the 56 of 93 providers that publish a fee, the median is $349 per employee per month.

What does an EOR charge to employ someone in United States?

EOR service fees are billed per employee per month, on top of salary and statutory employer contributions in United States. The contribution basis is ~8-10% (FICA 7.65%: Social Security 6.2% to the wage base + Medicare 1.45%, plus FUTA 0.6% and variable state SUTA)↗. Providers rarely publish a United States-specific fee: across the 56 providers on our price board that publish a price, the median is $349 per employee per month (from $99 to $740), and the rest quote per country. Request a quote for United States for an exact figure.

What is the statutory notice period in United States?

The minimum employer notice period in United States is None (at-will; WARN Act 60 days for mass layoffs)↗.

What is the minimum wage in United States?

The statutory minimum wage in United States is $7.25/hour↗.

What is the maximum probation period in United States?

The maximum statutory probation period in United States is No statutory limit (at-will employment)↗.

Which EOR providers can employ someone in United States?

46 of the 93 providers we track name United States on their own websites as a country where they offer Employer of Record. By published starting fee: Native Teams from $99 /mo↗, RecruitGo (Emerhub Group) from $99 /mo↗, Asanify from $199 /mo↗, Global Squirrels from $199 /mo↗, Gloroots from $199 /mo↗, and 28 more with a published fee; 13 quote United States on request. Each provider's listing is its own claim, so confirm availability for your role and contract type before signing.

How many companies are hiring remotely in United States?

In the 30↗ days to Nov 11, 2026, 9,834 companies↗ posted 42,369↗ full-time remote jobs open only to people based in United States on the Himalayas job board, plus 4,705↗ contract roles, which ranks United States #1 of 177 countries↗. The most hired fields are Sales, Developer, Customer Service. A company hiring this way without its own entity in United States employs through an employer of record.

Do I need a local entity to hire an employee in United States?

No. An employer of record (EOR) already holds a legal entity in United States and can employ your worker there on your behalf, running local payroll, tax and compliance, so you can hire without setting up your own entity. That settles the employment side only: what the person does for your company (signing or negotiating its contracts, running a sales team, working from one place for most of the year) can still make your company taxable in United States as a permanent establishment, whoever employs them.

When a hire abroad makes your company taxable there

Nearby

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