Payroll & Employer of Record

Payroll Processing & EOR
Across 50+ Countries

Whether you have a local entity and need payroll processing, or you want to hire in a new country without incorporating — CompanyVista manages both. Payroll processing across 50+ countries. Employer of Record (EOR) via our global partner network for compliant hiring without a local entity.

🇬🇧 UK — PAYE · RTI · Auto-Enrolment 🇺🇸 USA — Federal · State · FICA 🇸🇬 Singapore — CPF · IR21 🇦🇪 UAE — WPS · Gratuity 🇦🇺 Australia — Super · STP 🇮🇳 India — EPF · ESI · TDS
50+
Countries — payroll & EOR coverage
EOR
Hire without a local entity — compliantly
Local
Payroll laws — jurisdiction-specific accuracy
Honest
EOR vs entity — we advise on the right route
Two Distinct Services

Payroll Processing vs
Employer of Record — What's the Difference?

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Employer of Record (EOR)
You have NO local entity
Your company wants to hire a worker in a country where you have no legal entity. The EOR becomes the legal employer — signing the employment contract under local law, running payroll, providing statutory benefits and handling all HR compliance. You direct the day-to-day work. The EOR shields you from the legal complexity of employing someone in a jurisdiction where you have no corporate presence.

CompanyVista partners with specialist EOR providers (Deel, Remote.com, Oyster HR, Papaya Global and others) and manages the relationship on your behalf — advising on the right provider for your country, role and budget.
⚠️ Contractor vs Employee — Know the Risk

Engaging a worker as a contractor when they should legally be classified as an employee is one of the most common and costly compliance mistakes in international hiring. Many jurisdictions — the UK (IR35), USA (IRS rules), Australia, Canada and others — have specific tests to determine the correct classification. Misclassification can trigger back taxes, penalties, mandatory benefits claims and significant legal liability. CompanyVista advises on correct worker classification before any engagement begins. UK IR35: from April 2021, medium and large private sector clients are responsible for determining the IR35 status of contractors working through personal service companies.

When to Use EOR

When Does an EOR
Make Sense?

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Hiring in a New Country — No Entity Yet
You want to hire one or two people in a country you have not incorporated in. Entity setup takes 4–8 weeks and has ongoing compliance costs. EOR gets your hire onboarded in days — compliantly — while you decide whether to commit to a full entity.
🧪
Testing a New Market
Before committing to a local entity, office and compliance infrastructure, EOR lets you place sales or operations staff in a market for 6–12 months. If the market validates, you set up your own entity. If not, you exit cleanly without entity wind-down costs.
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Remote Worker in Their Home Country
Your best candidate lives in Germany, Canada or Australia — countries where you have no entity. EOR lets you hire them legally in their home country, paying them in local currency with local statutory benefits — without you needing a local company.
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Employee Relocation
An existing employee is relocating to another country. Rather than the complexity of transferring employment across entities, EOR handles the new country employment compliantly from day one — with full local law compliance and correct statutory entitlements.
⚠️
Contractor Reclassification Risk
You are engaging someone as a contractor but IR35 (UK), IRS rules (USA) or local law indicates they should be employees. EOR provides a compliant employment structure that eliminates misclassification risk while allowing the work arrangement to continue.
🏗️
Complex Jurisdictions — India, Brazil, China
Some countries have notoriously complex employment and entity setup requirements (India, Brazil, China, Indonesia). EOR sidesteps the entity setup complexity entirely — allowing you to hire compliantly from day one through a local legal employer with established compliance infrastructure.
💡
EOR is a bridge, not always the destination. EOR typically costs 15–25% of the employee's salary (or a fixed monthly fee) on top of the salary itself. For 1–5 employees, EOR is usually more cost-effective than entity setup and ongoing compliance. Above 5–8 employees in a country, setting up your own entity and running your own payroll becomes more economical. CompanyVista always advises on the cost comparison before recommending EOR — we do not push EOR if entity setup makes better sense for your situation.
EOR vs Entity Setup

EOR vs Own Entity —
Honest Cost & Complexity Comparison

Factor
EOR
Own Entity + Payroll
Time to hire
3–7 days
4–8 weeks (entity setup)
Setup cost
None — no entity needed
Entity formation + compliance setup
Ongoing cost per employee
15–25% of salary (EOR fee) + salary
Salary + employer contributions only
Best for number of employees
1–5 employees in a country
6+ employees in a country
Compliance responsibility
EOR handles — you direct work
You are responsible — ongoing cost
IP & data risk
Employment contract via EOR — review carefully
Your company directly owns employment
Exit flexibility
Easy — terminate EOR agreement
Entity wind-down required
Market testing
Ideal — low commitment
High commitment from day one
Brand and culture
Worker employed by EOR — not your brand
Worker employed directly by your company
Complex countries (India, Brazil)
EOR sidesteps entity complexity entirely
Entity setup complex, costly and slow
Payroll by Jurisdiction

Key Payroll Requirements —
What Every Employer Must Know

🇸🇬
Singapore
  • CPF — Citizens & PRs only: Central Provident Fund contributions are mandatory for Singapore citizens and Permanent Residents only. Foreigners on Employment Pass (EP) or S Pass: no CPF. Employee: up to 20% (age-dependent). Employer: up to 17%.
  • Income tax: Progressive rates 0%–22%. Tax is assessed annually — not withheld at source like UK/US. Employer does not withhold monthly income tax for Singapore residents.
  • IR21 — Tax clearance: Required before a foreign employee departs Singapore permanently or transfers overseas. Employer must notify IRAS and withhold final pay until clearance obtained.
  • Salary payment: Must be paid within 7 days of end of salary period.
  • Annual leave: Minimum 7 days (first year), rising to 14 days after 8 years of service.
🇮🇳
India
  • Provident Fund (EPF): Employer and employee each contribute 12% of basic salary. Administered by EPFO. Monthly remittance by 15th of following month.
  • ESI (Employee State Insurance): Employee 0.75% + Employer 3.25% of gross wages. Applies if monthly salary ≤ INR 21,000. Administered by ESIC.
  • Professional Tax: State-levied tax — varies by state. Maharashtra: up to INR 2,500/yr. Deducted from employee salary.
  • TDS (Tax Deducted at Source): Employer deducts income tax monthly from salary at applicable slab rates and remits to Income Tax Department.
  • Gratuity: Payable after 5 years of continuous service — 15/26 × last drawn basic salary × completed years of service.
  • WPS equivalent: Salary must be credited to employee's bank account. Payslips mandatory.
🇦🇪
UAE
  • Wage Protection System (WPS): Mandatory for most UAE employers. Salaries must be paid through WPS-approved financial channels and registered in the MOHRE system. Non-compliance: fines, visa ban, labour ban.
  • No personal income tax: UAE has no personal income tax — gross and net salary are the same. No income tax withholding required.
  • End of Service Gratuity (EOSG): Mandatory — 21 working days per year of service for first 5 years, 30 days per year thereafter. Payable on termination (except resignation within first year).
  • Annual leave: 30 calendar days per year after one year of service. 2 days/month in first year.
  • Sick leave: 90 days — 15 days full pay, 30 days half pay, 45 days unpaid.
  • Emiratisation (Nafis): UAE nationals quota requirements apply to private sector companies above certain size thresholds.
🇦🇺
Australia
  • Superannuation Guarantee (SG): Employer must contribute to employee's super fund. Rate: 11% (2023/24) → 11.5% from July 2024 → 12% from July 2025. Paid quarterly.
  • PAYG Withholding: Income tax withheld from salary and remitted to ATO — quarterly for most employers, monthly for large employers.
  • Single Touch Payroll (STP): Payroll data reported to ATO electronically on or before each payday. Mandatory for all employers.
  • State Payroll Tax: State-based — applies above wage thresholds. NSW: 5.45%, VIC: 4.85%, QLD: 4.75%. Calculated on total Australian wages above the state threshold.
  • Annual leave: Minimum 4 weeks per year (5 weeks for shift workers). Long service leave after 7–10 years.
  • National Minimum Wage: AUD $23.23/hr (2024/25) — reviewed annually.
🇨🇦
Canada
  • CPP (Canada Pension Plan): Employee and employer each contribute 5.95% on pensionable earnings (2024 rate). QPP applies in Quebec.
  • EI (Employment Insurance): Employee: 1.66% of insurable earnings. Employer: 2.32% (1.4× employee rate). Maximum insurable earnings: CAD $63,200 (2024).
  • Income tax withholding: Federal + provincial income tax withheld at source. T4 slip issued to all employees by last day of February.
  • Employer Health Tax (Ontario): EHT applies on Ontario payroll above CAD $1M — rate 1.95%. Similar levies in other provinces.
  • Annual leave: Federal minimum: 2 weeks after 1 year, 3 weeks after 5 years. Provincial minimums vary.
  • Payroll reporting: Monthly or quarterly payroll remittances to CRA. T4 and T4 Summary filed by last day of February.
🇸🇬
Malaysia
  • EPF (Employees Provident Fund): Employee 11% (or 9% optional) + Employer 13% (for salaries above MYR 5,000: 12%). Monthly remittance by 15th of following month.
  • SOCSO: Social Security — employer 1.75%, employee 0.5% on insurable wages up to MYR 5,000/month.
  • EIS (Employment Insurance System): Employee 0.2% + Employer 0.2% on insurable wages.
  • MTD (Monthly Tax Deduction): Income tax withheld at source by employer and remitted to LHDN monthly.
  • Annual leave: Minimum 8 days (first 2 years), 12 days (2–5 years), 16 days (5+ years).
  • Minimum wage: MYR 1,500/month (2023) — reviewed periodically.
What's Included

CompanyVista Payroll & EOR Service —
What We Manage

📊
Monthly Payroll Processing
End-to-end monthly payroll — gross-to-net calculation, statutory deductions (income tax, NI/FICA/CPF/EPF as applicable), net salary calculation, payslip generation and distribution. Bank payment file prepared for your approval. Employer contributions calculated and remittance schedule confirmed.
📤
Statutory Filings & Remittances
UK PAYE/RTI Full Payment Submission on or before payday. US Form 941 quarterly. Singapore CPF monthly submission. Australia STP on or before payday. India EPF/ESI monthly remittance. UAE WPS salary registration. All remittances to the correct authority by the correct date.
📋
Payslip Generation
Compliant payslips issued to all employees each pay cycle — itemising gross pay, all statutory deductions, employer contributions, net pay and year-to-date figures. Formatted to local statutory requirements. Delivered digitally to employees on payday.
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Year-End Payroll Returns
UK: P60 by 31 May, P11D by 6 July. USA: W-2 by 31 January, W-3 summary. Canada: T4 by last day of February. Australia: STP finalisation. Singapore: IR8A annual income return. All year-end employer returns prepared and filed within statutory deadlines.
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EOR — Partner Selection & Management
CompanyVista identifies the right EOR partner for your country, role type and budget — from our network of vetted providers including Deel, Remote.com, Oyster HR and Papaya Global. We manage the EOR relationship, review the employment contract terms, coordinate onboarding and act as your point of contact throughout. EOR fees are Misc Charges confirmed in your written quote at exact cost.
⚖️
Worker Classification Advisory
Before any engagement, CompanyVista reviews the worker relationship and advises on correct classification — employee vs contractor. UK IR35 assessment for contractors working through personal service companies. IRS classification assessment for US engagements. Correct classification from day one eliminates the risk of costly retrospective reclassification.
💰
Employer Contribution Tracking
All employer contributions tracked per employee per period — National Insurance (UK), FICA (USA), CPF (Singapore), EPF (India), Superannuation (Australia), CPP/EI (Canada). Year-to-date employer cost report available monthly, showing total employment cost per employee including all contributions and benefits.
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HR Compliance Advisory
Statutory leave entitlements confirmed for each jurisdiction. Employment contract templates reviewed for local law compliance. Termination procedures advised on — proper process is critical in most jurisdictions to avoid unfair dismissal claims. CompanyVista advises on HR compliance; complex employment disputes require qualified employment lawyers in the relevant jurisdiction.
How It Works

From First Hire to
Payslip Every Month

1

Assessment — Payroll or EOR?

CompanyVista determines the right approach for your situation: do you have a local entity (payroll processing) or not (EOR)? How many employees are involved, and in which countries? Is an EOR genuinely more cost-effective than forming an entity? We run the numbers honestly — if entity setup plus local payroll is cheaper over 12 months than EOR fees, we tell you. Free consultation, no commitment.

⏱ Free consultation — typically 30 minutes
2

Worker Classification Review

Before any employment or contractor engagement, CompanyVista reviews the worker relationship against the relevant jurisdiction's classification tests. UK IR35, IRS rules (USA), Australian fair work tests, Canadian common law tests. Correct classification from day one — avoiding costly retrospective reclassification, back taxes and penalties. Where EOR resolves a classification risk, we advise accordingly.

⏱ Classification review completed before first payment
3

Setup — Payroll Registration or EOR Onboarding

For payroll: CompanyVista registers your entity as an employer with the relevant authorities — HMRC PAYE (UK), IRS EIN + state accounts (USA), EPFO/ESIC (India), CPF Board (Singapore), ATO (Australia), CRA (Canada). Payroll software configured. For EOR: CompanyVista selects the right EOR partner, reviews the service agreement, and coordinates employee onboarding — typically 3–7 business days to first payslip.

⏱ Payroll setup: 1–2 weeks · EOR onboarding: 3–7 days
4

Monthly Payroll Cycle

Each pay period: employee data (hours, commissions, bonuses, leave taken) confirmed. Gross-to-net calculation run — all statutory deductions applied. Payslips generated and sent to employees. Bank payment file prepared for your approval and sign-off. Statutory remittances scheduled to the relevant authority. UK: FPS filed on or before payday. Australia: STP reported on payday. All filings and remittances completed within statutory deadlines — nothing chased.

⏱ Monthly — payslips issued on payday, filings on or before payday
5

Year-End Returns

At the end of each payroll year: all year-end returns prepared and filed — P60/P11D (UK), W-2 (USA), T4 (Canada), IR8A (Singapore), STP finalisation (Australia). Employer reconciliation completed to confirm total pay and deductions match all statutory submissions throughout the year. Any discrepancies identified and corrected before the year-end deadline.

⏱ Annual — year-end returns filed within statutory deadlines
6

EOR to Entity Transition (if applicable)

When your headcount in a country grows beyond 5–8 employees and entity setup becomes more cost-effective, CompanyVista coordinates the transition — forming the local entity, transferring employment from the EOR to your entity (with continuity of employment terms where required by local law), setting up your own payroll and winding down the EOR relationship cleanly. This transition is managed as a single engagement by the same team.

⏱ EOR-to-entity transition: 4–8 weeks depending on jurisdiction
Why CompanyVista

Why Choose CompanyVista
for Payroll & EOR?

💡

Honest — EOR vs Entity Advice

Most EOR providers have no incentive to tell you when entity setup is the better option. CompanyVista does — because we also handle entity formation. We run the cost comparison for your specific situation and headcount. If an entity makes more sense than EOR, we say so and help you set it up instead.

⚖️

Worker Classification — First Principles

CompanyVista reviews worker classification before any engagement — not after a tax authority query. UK IR35, IRS tests, Australian and Canadian classification rules. Getting this wrong creates retrospective liability going back years. We identify the risk early and structure the engagement correctly from day one.

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50+ Countries — One Payroll Team

UK + USA + Singapore + India + UAE + Australia + Canada — all managed through the same CompanyVista team. No coordinating with separate payroll bureaus in each country. One consolidated monthly employer cost report. One account manager for all jurisdictions.

📅

Deadlines Never Missed

UK RTI FPS on or before every payday. US Form 941 quarterly. Australia STP on payday. CPF by the 14th. EPF by the 15th. Missing payroll filing deadlines triggers penalties and interest. CompanyVista tracks every filing and remittance deadline — nothing falls through the gap.

🔗

Integrated with Entity & Tax

Payroll data flows directly into the accounting and tax team — employer NI, CPF and super contributions are booked correctly, payroll journals reconcile with the P&L, and year-end payroll returns are consistent with the corporate tax return. One team, one coherent set of numbers.

🤝

EOR Partner Network — Best Fit

CompanyVista works with Deel, Remote.com, Oyster HR, Papaya Global and others — and recommends the right partner for your specific country, role type and budget. We review the EOR employment contract before you sign, flag unusual terms and manage the ongoing relationship. EOR fees are Misc Charges at exact cost — zero markup.

Frequently Asked Questions

Payroll & EOR —
Questions Answered

What is the difference between payroll processing and EOR? +
Payroll processing is for companies that already have a legal entity in a country and employ workers directly — it handles salary calculations, statutory deductions, payslips and employer returns. An Employer of Record (EOR) is for companies that want to hire in a country where they have no legal entity — the EOR becomes the legal employer under local law, handling employment contracts, payroll, statutory benefits and HR compliance, while the client company directs the day-to-day work of the employee.
When should I use EOR instead of setting up a local entity? +
EOR is most appropriate when you need to hire 1–5 employees in a country without a local entity, when you are testing a new market before committing to entity setup, or when you need to hire a remote worker in their home country compliantly and quickly. EOR typically costs 15–25% of the employee's salary on top of the salary itself. Above 5–8 employees in a country, setting up your own entity and running your own payroll usually becomes more cost-effective. CompanyVista always runs this cost comparison for your specific situation before recommending EOR.
What changed with UK employer National Insurance from April 2025? +
From April 2025, the UK employer National Insurance rate increased from 13.8% to 15%. The secondary threshold — the point at which employer NI starts — was reduced from £9,100 to £5,000 per year. These two changes together significantly increase the employer NI cost for UK businesses. For example, an employee on a £30,000 salary: employer NI cost increased from approximately £2,890 (at 13.8% above £9,100) to approximately £3,750 (at 15% above £5,000) — an increase of around £860 per employee per year.
Does Singapore CPF apply to foreign employees? +
No — CPF (Central Provident Fund) contributions are mandatory only for Singapore citizens and Permanent Residents. Foreign nationals holding an Employment Pass (EP), S Pass or Work Permit are not subject to CPF contributions — neither the employee nor the employer contributes to CPF for foreign pass holders. This is an important distinction when budgeting employer costs for an international team in Singapore — employer costs for EP holders are significantly lower than for citizens and PRs.
What is the UAE Wage Protection System (WPS)? +
The Wage Protection System (WPS) is a mandatory UAE Ministry of Human Resources and Emiratisation (MOHRE) requirement that all covered employers must pay employee salaries through approved WPS financial channels — banks or exchange houses authorised by the UAE Central Bank. The salary payment is registered in the MOHRE system. Failure to pay on time through WPS can result in fines, suspension of new visa applications and other penalties. CompanyVista ensures all UAE payroll is WPS compliant and filed correctly each month.
What is IR35 and how does it affect contractor hiring in the UK? +
IR35 is UK tax legislation that determines whether a contractor working through a personal service company (PSC) should be taxed as an employee. From April 2021, medium and large private sector client companies became responsible for assessing whether their contractors are inside or outside IR35. If a contractor is deemed inside IR35, the client company must deduct income tax and NI from payments — effectively treating the engagement as employment. Getting this wrong creates significant retrospective tax liability. CompanyVista assesses IR35 status before any contractor engagement and advises on the correct structure.
How does Australia's Superannuation rate work? +
The Superannuation Guarantee (SG) is a mandatory employer contribution to the employee's nominated superannuation fund. The rate has been increasing progressively: 10.5% (2022/23), 11% (2023/24), 11.5% (from 1 July 2024), 12% (from 1 July 2025). Super is paid quarterly — by 28 January, 28 April, 28 July and 28 October. Failure to pay on time results in the Superannuation Guarantee Charge (SGC) which is not tax-deductible and carries additional penalties. State-based payroll tax also applies above state wage thresholds — separate from the federal super obligation.
Can CompanyVista handle payroll for employees in multiple countries? +
Yes — this is one of CompanyVista's primary advantages. If you have employees in the UK, USA, Singapore and India, CompanyVista manages payroll in all four through one team, one account manager and one consolidated monthly employer cost report. Each jurisdiction's payroll is processed according to local law, filed with the relevant authority and remitted on time. Year-end returns are coordinated across all jurisdictions simultaneously. No need to manage separate payroll bureaus in each country.
Is CompanyVista an EOR provider itself? +
No — CompanyVista is not an Employer of Record provider directly. We partner with specialist EOR providers (Deel, Remote.com, Oyster HR, Papaya Global and others) and manage the relationship on your behalf. CompanyVista selects the right EOR partner for your country, role type and budget, reviews the employment contract terms, coordinates onboarding and serves as your ongoing point of contact. EOR provider fees are Misc Charges — passed through at exact cost with zero markup. CompanyVista's professional fee covers the selection, coordination and management of the EOR relationship.
What statutory benefits must a UK employer provide? +
UK employers must provide: minimum 28 days annual leave (including bank holidays) for full-time workers; auto-enrolment into a qualifying workplace pension with at least 3% employer contribution; Statutory Sick Pay (SSP) of £116.75/week for up to 28 weeks; Statutory Maternity Pay (SMP) for 39 weeks (90% of average weekly earnings for first 6 weeks, then £184.03/week or 90% of AWE whichever is lower); 2 weeks Statutory Paternity Pay at the same lower rate. From April 2025, employer NI is 15% above the £5,000 threshold. National Living Wage applies at £11.44/hr for workers aged 21 and above — updated every April.
Payroll & Employer of Record

Compliant Payroll & Hiring —
50+ Countries, Free Written Quote

Whether you need payroll processing for your existing entity or an EOR solution to hire without incorporating — CompanyVista manages both. Honest advice on EOR vs entity setup. Free consultation, written quote before payment.

50+ countries — one payroll team EOR via vetted provider network IR35 & worker classification advisory Deadlines never missed Honest EOR vs entity advice Written quote before payment

Payroll Processing & Employer of Record Services — 2025 Guide

CompanyVista provides payroll processing and Employer of Record (EOR) services across 50+ countries. Payroll processing covers companies with existing local entities — UK PAYE/RTI (employer NI now 15% from April 2025, threshold £5,000), US Federal FICA (Social Security 6.2% + Medicare 1.45%, employer match, Form 941 quarterly, W-2 by 31 January), Singapore CPF (up to 17% employer contribution for citizens and PRs — not applicable for EP holders), India EPF 12% + ESI 3.25%, UAE WPS mandatory salary registration, Australia Superannuation Guarantee 11.5% (rising to 12% July 2025) with STP reporting on payday, Canada CPP 5.95% + EI 2.32% employer. EOR services — where the company has no local entity — are available via CompanyVista's partner network including Deel, Remote.com, Oyster HR and Papaya Global. EOR fees are Misc Charges at exact cost. CompanyVista always advises on whether EOR or entity setup is the more cost-effective route for the client's specific headcount and jurisdiction.

Worker classification is assessed before any engagement — UK IR35 (medium/large private sector responsible since April 2021), IRS employee vs contractor tests (USA), Australian Fair Work and Canadian common law tests. Misclassification creates retrospective tax liability going back multiple years. EOR eliminates misclassification risk by placing the worker in a compliant employment structure. For growing teams, CompanyVista coordinates the transition from EOR to own entity payroll when headcount makes this cost-effective — typically above 5–8 employees in a single country. All payroll data integrates with CompanyVista's bookkeeping and tax services — employer contributions correctly booked, payroll journals reconciled and year-end payroll returns filed consistently with corporate tax returns.

Payroll & EOR · 50+ Countries · UK PAYE · CPF · WPS · Super · Free written quote

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