Employer of Record (EOR)

What Is an Employer of Record?

An employer of record (EOR) is a company that takes on the legal responsibilities of employing workers on behalf of another business. The EOR handles payroll processing, tax withholding and reporting, benefits administration, compliance management.

For businesses that need high-volume hourly staffing rather than employment administration, the math often favors a platform approach. GigSmart's G-Flex model connects businesses directly with qualified workers — no EOR markup, no agency fees, just transparent pricing for the shifts you need filled.