Introduction

Home / Tolley's Global Mobility: Employment Taxes (Europe) / Employer of Record / Introduction

Employer of Record

Introduction

An employer of record (EOR) acts as a legal employer of employees who are performing duties for another business entity (referred to here as the 'company').

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2.1.5 Zero taxation for under 26 year olds

5.2 Employee registration

7.1 Business travel and subsistence

8.2 Failure to pay over withheld amounts

2.3.2 Minimum wage/ stamp duty tax exemptions

9.5 Work permits

4.5 Employer provided accommodation

2.3.3 Lump sum wage and church tax

11. Work permit assessment tool

6.1.1 EU social security agreement

3.5 Bicycle mileage allowance

5.3 Foreign employers

2.3.3 Danish Hydrocarbon Tax

6.2 Double tax relief

3.1 Salary advances

2.3.2 Solidarity surcharge

3.7.7 Occasional leave

3.3 Leave of absence

1.4.2 Employee leaving indemnity (TFR)

9.3 National collective bargaining agreement (CCNL)

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Introduction

Employer of Record

Introduction

2.1.5 Zero taxation for under 26 year olds

5.2 Employee registration

7.1 Business travel and subsistence

8.2 Failure to pay over withheld amounts

2.3.2 Minimum wage/ stamp duty tax exemptions

9.5 Work permits

4.5 Employer provided accommodation

2.3.3 Lump sum wage and church tax

11. Work permit assessment tool

6.1.1 EU social security agreement

3.5 Bicycle mileage allowance

5.3 Foreign employers

2.3.3 Danish Hydrocarbon Tax

6.2 Double tax relief

3.1 Salary advances

2.3.2 Solidarity surcharge

3.7.7 Occasional leave

3.3 Leave of absence

1.4.2 Employee leaving indemnity (TFR)

9.3 National collective bargaining agreement (CCNL)

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Introduction

Employer of Record

Introduction

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