Owned-entity & aggregator EOR, explained
Owned-entity EOR providers are the biggest shift in global hiring in years, and the most misunderstood. Here's the honest, cited buyer's guide.
Owned-entity EOR providers replace the chain of local partners with entities they own directly. You hire once from a dashboard, and the provider employs your team using its own owned entities or a hybrid model. The trade-off is control versus reach: an owned entity is only as good as the countries the provider covers. To compare the providers by price, country coverage, and owned entities, see the EOR providers.
This is background, not a product.
This page explains how owned-entity and partner EOR providers differ, and the trade-offs to know before signing up. It is not a provider to sign up for. For the EOR providers themselves, see the EOR providers.
What to know before you sign up
The facts that decide whether an owned-entity EOR fits your workforce. Each links to the source that states it.
- 1
An employer of record (EOR) legally employs your hire in another country on your behalf, so you can hire there without opening your own local entity. The EOR runs the compliant contract, payroll, taxes, and statutory benefits; you direct the day-to-day work. Deel
- 2
Owned-entity providers (Deel, Remote, G-P, Multiplier) employ your hire through their own local company, which means fewer third-party handoffs and markups. Aggregators (RemoFirst) reach more countries faster by using in-country partner entities, usually at a lower price but with less direct control of compliance. Remote
- 3
EOR is priced per employee per month. Most providers publish a flat rate (RemoFirst and Skuad from $199, Playroll and Velocity Global/Pebl from $399, Multiplier from $459, Papaya from $499, Deel and G-P from $599, Remote and Oyster $699); Rippling quotes on request. Watch for a security deposit and FX spread on top of the headline fee. Oyster HR
- 4
A country appearing on a provider's coverage map does not guarantee it can employ every role there. Some roles, salary bands, or visa situations are excluded, and lead times vary. Confirm your exact country and role with the provider before you commit. G-P
- 5
Intellectual-property assignment and non-compete enforceability differ by country. A strong EOR builds compliant IP transfer into the local contract; confirm the IP and invention-assignment clauses for each country you hire in rather than assuming your home-country terms carry over. Remote
- 6
Hiring a contractor is not the same as an EOR employee. Misclassifying an employee as a contractor to save cost is a real legal and tax risk in most countries; use contractor management for genuine contractors and an EOR when the person is effectively an employee. Deel
- 7
Before you sign, read the provider's own pricing and coverage pages for your countries, and take your own legal and tax advice. EOR pricing and country availability change, and much of it is quoted rather than published. Papaya Global
What it costs to employ in each country
Employer contributions sit on top of salary and the provider's fee. Representative percentage rates are ordered lowest first; fixed local-currency amounts follow. Each figure links to its source.
For expats there is no employer social-security contribution, but employers must accrue a mandatory end-of-service gratuity (21 days' basic wage per year for years 1-5, 30 days per year after, capped at 24 months).
Employees fund a 5-10% pension contribution themselves; the employer pays only gross salary
Botswana has no national social security scheme; only private/voluntary pension arrangements exist
The ~28% contributions (pension 18.8% + health 7.5% + employment 1.2% + additional health 0.5%) are the employee's, remitted by the employer; base capped at 16 average salaries
Entire 10% pension/disability insurance is borne by the employee; pension base capped at EUR 75,453/year (2025)
Capped at a maximum monthly contribution (~N$81 per contributor); basic-wage ceiling rising to N$11,000 from March 2025
Outlier: a 2019 reform shifted nearly all social contributions onto the employee's grossed-up salary, leaving the employer with only ~1.77%
Just 2% total (1% UIF, capped, plus a 1% skills levy), and small payrolls under ZAR 500,000 are exempt from the skills levy.
Scheme mandatory since 2019; the state co-payment tapers to 1% on income above GEL 24,000 per year and stops entirely above GEL 60,000
Romania shifted almost the entire social-security burden onto employees; employers pay just 2.25% (CAM) for normal working conditions.
Employees additionally contribute 10%; total payroll social charge ~12.25% after the 1 August 2024 reform (down from ~27.25%)
Employer contribution capped at MMK 9,000 per month per employee; applies to employers with 5+ workers
The KiwiSaver employer contribution is only 3.5% and applies solely to employees who are scheme members; ACC levies vary by industry.
Foreign employees may apply for exemption if contributing to a similar home-country system
Since 2018 the 1.3% healthcare contribution is borne 100% by the employer; the pension scheme (launched 2022) steps its rate up every few years
Insurable earnings capped at USD 700/month; a separate accident-prevention (APWCS/WCIF) levy also applies
Employer MPF is just 5% and hard-capped at HKD 1,500/month, among the lightest mandatory employer costs in the world.
The employer social-security contribution is capped very low, at a maximum of about THB 875/month.
No employer social security contributions in Republika Srpska; there all contributions are borne by the employee
Contribution base capped at LAK 4.5 million per month
NAPSA employer contribution capped at ZMW 1,861.80/month (2026 charge year)
The 3.23%/5.17% health tax is paid by the employee, not the employer; the employer's National Insurance rate steps up from 4.51% to 7.6% above ILS 7,703/month.
The mandatory employer pension contribution (11.5%) is nearly double the state social security charge (6.35%) and is legally required, not optional
Insurable wage ceiling B$3,510/month (B$810/week); employer rate rose from 5.9% in July 2024
Historically Chilean employers paid almost nothing toward pensions beyond the SIS; the 2025 reform (Law 21.735) adds an employer contribution that reached 3.5% in total from August 2026 pay and keeps rising toward 8.5%.
The 7% comparison rate uses the lower CSG band before contribution caps. CSG rises to 6% above MUR 50,000 basic monthly salary; NSF has its own wage ceiling, so the effective total is salary-dependent.
Mandatory occupational pension (2nd pillar / BVG) adds a substantial further employer cost on top of the first pillar
The NSSF employer contribution is capped at KES 6,480/month per employee (Tier I+II matching), so it is highly regressive; the 1.5% Affordable Housing Levy was introduced in 2024 with no cap.
Contributions are capped (2026 employer CPP max ~CAD 4,230, EI ~CAD 1,572); Quebec uses QPP (6.30%) instead of CPP.
Employee contributes 3%; funds family, pension and unemployment protection
Provident fund applies only where three-fourths of workers request it in writing; a separate gratuity is payable on termination
Mandatory retirement provident fund; the employer rate fell from 10% to 8% on 1 August 2026 as temporary budget relief; employee also contributes 8%
The pension component is legislated to more than double: rising to 7% employer (14% total) on 1 January 2027 and 10% employer (20% total) by January 2030.
Insurable earnings capped at GYD 280,000/month
Compulsory for employers with 15+ employees; membership compulsory for citizens working 59+ days per quarter
Applies only to Brunei citizens and permanent residents; foreign employees are excluded
Social Security is taxed only up to a wage base (~$184,500 in 2026); Medicare has no cap; state SUTA varies by state and experience rating.
The 9% EsSalud contribution is calculated on a minimum base equal to the minimum living wage, even for lower or part-time pay.
The mandatory 2nd-pillar occupational pension (BVG) is plan-specific, so the headline social-security percentage understates the true employer cost.
Because the contribution is capped at a fixed weekly amount, the effective employer rate falls below 10% for salaries above ~EUR 29,000
There is no salary cap on the 10% employer NSSF contribution, so the cost scales with the full gross salary.
10% is a minimum; may be revised upward by agreement between employer and employee
Contribution bases are capped near the provincial minimum wage (PKR 37,000-40,000 in 2025), so the effective percentage falls sharply as salary rises
Charged on basic salary (not gross); private-organisation social security scheme (employee adds 7%)
IHSS contributions capped at a monthly income of HNL 10,000 per the cited guide; work-injury rate varies by risk
Notably low employer burden versus EU peers; employer PRSI is nearly the entire statutory employer cost. Rising incrementally (to ~11.40% from Oct 2026).
Expatriates are entirely exempt from social security; instead they accrue an end-of-service indemnity under the Labour Law
Employers must operate two parallel systems: BPJS Ketenagakerjaan (labour: old-age, pension, accident, death) and BPJS Kesehatan (4% health).
Employers pay 11.75% for Saudi nationals but only a 2% occupational-hazard charge for non-Saudi staff.
The Super Guarantee reached its final 12% target on 1 July 2025, capped at a maximum contribution base of A$62,500/quarter. Payroll tax is separate and threshold-based.
Mandatory 13th-month pay (1/12 of annual basic salary) is owed on top of statutory contributions.
The 12% comparison rate combines the three nominal rates where applicable. Contribution bases and employer eligibility differ; compulsory group life insurance premiums are additional and are not included.
Employers categorised as 'prime' contribute 25%
Budget organisations pay 25%; charged on gross payroll of local and foreign employees
Separately from the 12.15%, Ecuador also mandates 13th- and 14th-month salaries and a reserve fund (one month's pay after the first year), which add materially to total labour cost.
Expatriates pay no social security; a 1% job-security (unemployment) contribution was added from January 2021
NIS capped at JMD 5 million/year remuneration
Range driven by the industrial-accident rate (0.5%, 1.5% or 2.5%) by workplace risk
The 7.5% retirement contribution only applies up to a monthly salary of UYU 288,826 (through 31 Dec 2026); pay above that cap is exempt from the BPS portion.
Employers commonly also pay IRTRA (1%) and INTECAP (1%) training/recreation levies, but the core IGSS social security employer rate on payroll is 12.67%.
Insurable earnings capped at BBD 5,280/month (BBD 1,219/week)
Pension and family-benefit base capped at XAF 750,000/month; occupational-risk rate varies by industry
Hungary consolidated employer charges into one flat 13% social tax; there is no separate employer pension or health split
Of the 18.5% total, 13.5 percentage points go to the first-tier (SSNIT pension) and 5 points to the second-tier occupational scheme; contributions are tax-deductible for the employer.
Training levy (INPP) adds 1-3% by company size, plus ONEM employment levy 0.2%
IVSS rate (9/10/11%) depends on company risk class (minimum/middle/maximum risk)
The 3.5% SDL only applies to employers with 10 or more employees; the NSSF contribution is statutorily framed as 20% remitted by the employer with up to half recoverable from the worker.
EPF 12% is on basic+DA (not full gross), with the pension portion capped at a Rs.15,000 wage; the real burden depends heavily on the basic/DA salary split.
The EPF employer rate is tiered by wage: 13% at or below MYR 5,000/month, dropping to 12% above it.
Workers' compensation insurance ranges enormously (0.56%-18.56%) by industry, so it can dominate employer cost in high-risk sectors.
Only Qatari/GCC nationals are covered; the 2023 social insurance law raised the employer share from 10% to 14%, and non-GCC expatriates are excluded entirely
Flat 14.1%; the extra 5% surtax that applied to salaries above NOK 850,000 was abolished from 1 January 2025.
Total employer rate varies by sector because accident insurance carries a bonus-malus factor and the mutual-fund rate depends on absenteeism class
Work-injury and maternity branches are entirely employer-funded; contributions apply to a capped monthly wage
The CSS employer rate is on a legislated escalator: 13.25% from April 2025, rising to 14.25% in March 2027 and 15.25% from March 2029; there is no cap on the taxable wage base.
The 3% ETF is employer-only and cannot legally be deducted from wages; neither EPF nor ETF has a salary ceiling
Contribution base is capped at five times the published average monthly salary; a statutory minimum base (35.05% of average salary) also applies
Each component has a different contribution ceiling in minimum wages (pension capped at 20, healthcare at 10, labour risk at 4 minimum wages of quotable salary).
The 2.0% social cohesion fund has NO earnings cap, while the other contributions are capped at EUR 68,904 insurable earnings (2026)
Work-injury rate 1-4% by sector risk; contributions on salary up to the CNSS ceiling
Pension base capped at XOF 3,375,000/month; family-allowance/work-injury base capped at XOF 70,000/month
Employee contributes 6.5% (total 22%); split into a general/health branch (7%) and a retirement branch (8.5%)
Employer NI (secondary Class 1) is 15% with the threshold cut to £5,000/yr; a £10,500 Employment Allowance offsets liability for smaller employers.
Pension and health premiums are split 50/50 with the employee; the work-injury rate varies widely by industry (office ~0.3%), pushing high-risk sectors above 16.5%.
Employees contribute an additional 5.5%
Employer rate 16%, charged on gross monthly earnings; employee adds 8.5% (total 24.5%)
ISSS employer contribution capped at USD 75/month for salaries above USD 1,000
Croatia abolished employer pension contributions: the employer pays only 16.5% health insurance, while the two pension pillars (20%) are withheld entirely from the employee
Financial entities pay 17%; computed on total payroll excluding the annual bonus and family allowance
Contributions withheld and paid by the employer; 15% social insurance + 1.7% health insurance
CPF applies only to Singapore citizens and PRs, so the real employer burden is often much lower when hiring foreign talent on work passes.
The standard 16.57% employer rate is slashed to 0.5% for wholly-exporting industrial companies (a major incentive for the offshore export sector).
A new 1% long-term care contribution took effect 1 July 2025, raising the employer total; no statutory ceiling applies
Mining-sector employers pay 19.51% of gross salary
The OPPV employer pension contribution phases up from 1.5% (2024) to 5% (2028); social and pension contributions apply only to Kazakh, resident, and EAEU-national staff
Family-allowance and work-injury branches are fully employer-funded; employee adds 4% pension; CNSS ceiling applies
Total employer burden reaches ~25.9-28.9% once contribution forfaitaire, housing tax and ANPE levy are added; INPS work-injury varies by risk
The Bahraini-national employer rate was raised in stages to 18%, while expatriates carry only a 3% employer rate
Contributions apply only within a defined monthly salary band (EGP 2,700 to EGP 16,700 in 2026); registered managers/board members are treated as employers at a flat 21%.
Monthly insurable-earnings ceiling of EUR 2,300 (from Aug 2026) caps the absolute contribution amount
Sickness/maternity and family-allowance branches are calculated on capped monthly bases, while the end-of-service indemnity applies to total annual earnings with no ceiling
Each contribution capped at a base of 8x the legal minimum salary per month
Contributions apply up to a wage cap (~€79,409/yr for 2026); the Awf unemployment premium is far higher for temporary contracts (~7.74%) than permanent (~2.74%).
Contributions calculated on basic salary; SSF is the mandated system replacing older Provident Fund and Gratuity schemes
Contribution base capped at XAF 18 million/year (XAF 1.5 million/month)
Family-allowance/work-accident base capped at XAF 7.2M/year; pension base capped at XAF 14.4M/year
Pension/disability contributions are capped at 30x the projected average annual salary; above the cap the employer rate drops to ~3.2-6.4%.
Beyond the 20.98% social-security rate, employers owe extra municipal and family-fund levies that push the real total close to 29%.
Roughly half of each social-insurance branch is employer-paid; contribution ceilings apply (~€5,812.50/mo health & care, ~€8,450/mo pension & unemployment in 2026).
The employment-pension (TyEL) contribution, averaging ~17.1%, dominates employer cost and is set annually by pension insurers.
The headline rates sit on very low monthly contribution ceilings (e.g. XOF 63,000 for family allowance), so the effective employer cost on a normal salary is far below the nominal sum.
Only the 8.98% social allocation is capped (MAD 6,000/month base); the other three components apply to the full gross salary excluding exempt allowances.
Employers also pay a separate mandatory 2% trade-union fee on total payroll, on top of the 21.5%.
22.5% for employers with more than 50 employees; on gross salaries
Employer EFKA contributions of 21.79% apply only up to a monthly cap of EUR 7,761.94.
USC is borne entirely by the employer; employees pay no social contribution, only 18% personal income tax plus 1.5% military levy
Expatriate employees working under production-sharing agreements (PSAs) are exempt
A 5-point government incentive can cut the standard 20.75% social-security rate to 15.75% for compliant employers.
Employer rate drops to 20.77% for employees who have reached retirement age; income above EUR 105,300 triggers a solidarity tax (effective 25%)
Mandatory 13th and 14th month salaries (holiday and Christmas pay) on top; small labour-accident insurance and wage-guarantee-fund costs also apply.
32% for special/hazardous working conditions; agriculture split (18% employer + 6% state budget)
Two rates apply (26.4% vs 24%) depending on whether the firm is a large services/trade company, and a fixed monthly amount per employee is exempt.
The total rose from 26.67% (2025) to 26.83% (effective 1 January 2026) driven entirely by the IVM pension component increasing from 5.42% to 5.58% for employers.
The employer share is now around 27%, down from the historic ~33% following Belgium's structural tax-shift reform.
CCSS base capped at EUR 9,800/month; CAR base capped at EUR 6,112/month
Mandatory 13th (and often 14th) month salary on top, plus TFR severance accrual (~7.4%). Total burden ~40% of gross split ~30% employer / ~10% employee.
Mandatory Aguinaldo (13th-month bonus) of at least 15 days' wages; the employer carries the large majority of the IMSS burden.
The high burden is driven by parafiscal contributions (ICBF, SENA, family-compensation funds) layered on top of social security.
The rate drops sharply to 15.1% once cumulative annual pay passes the RUB 2,979,000 unified base; qualifying SMEs in priority sectors keep a reduced 15% rate
The contribution base is capped at ~€5,101.20/mo (2026); fixed-term contracts pay a higher unemployment rate (6.70% vs 5.50%).
High, flat employer rate with no salary ceiling; reduced rates apply for older workers (67+ pay only 10.21% from 2026).
Rates and caps are set city by city (Shanghai, Beijing and Guangzhou all differ), and the mandatory housing fund adds a further ~5-12%.
One of the EU's highest flat employer rates at 33.8%, and the 9% health portion has no wage ceiling at all.
The 33% social tax is uncapped and there is a monthly minimum obligation regardless of hours worked, making Estonia one of the highest flat employer burdens in the EU
Mandatory work-injury/accident insurance adds 0.1-1% by industry risk
Health insurance (11%) has no assessment-base ceiling, so employer cost stays high even for very high earners
Notably high; INSS has no salary cap on the employer side, plus a mandatory 13th-month salary (all subject to the same charges).
Among the highest employer burdens globally; the rate is not flat (lower near the SMIC, stabilising at ~42-45% above ~€5,600/mo gross). 2026 PASS ceiling €48,060.
Denmark funds its welfare state through income tax, not payroll: employer social charges are small fixed DKK amounts (ATP etc.), not a percentage of salary.
Approximate representative rates that vary with salary, contribution caps, and contract type, so treat them as a planning guide, not a quote. This employer cost is separate from, and on top of, the EOR provider's per-employee fee.
Would you rather have it set up for you?
Onboarding is dashboard-guided and most teams do it themselves in under an hour. If you would rather not, here is what paid setup covers and roughly what it costs.
- Implementation & country setupAccessory
Includes: Onboarding, local contract drafting, and first-payroll setup in a new country
Marketed as: Get your first hire in a new country onboarded compliantly, fast.
Price: usually included in the per-employee fee
Sold via Included or quoted by each provider · Optional add-on with some providers for complex countries; most bundle standard onboarding into the monthly fee.
Ready to compare the actual providers?
The EOR providers available now cover anything from a single hire to a workforce across dozens of countries, and range from lean aggregators to full owned-entity networks. Compare every one by price, country coverage, and owned entities, or browse the add-on services that go with them.