What does EOR stand for in HR?

In HR terminology EOR stands for Employer of Record. This phrase identifies the legal entity that is formally registered as the employer of a worker. The Employer of Record is the organisation responsible for all statutory obligations such as payroll taxes, contracts, and government filings. Even if the employee works day to day for another company, the EOR is the party recognised by Irish authorities. In Ireland this includes responsibility for PAYE reporting, PRSI contributions, and compliance with Irish employment legislation. The term is widely used in global HR and payroll discussions. Understanding what EOR means in HR is important because it clearly defines who carries the formal employer risk. The client company keeps control over daily work, while the EOR keeps the legal employer responsibility.