EOR stands for Employer of Record and the meaning is the same in Ireland as it is internationally. It refers to the company that legally employs a worker and appears on official payroll documents. Under Irish law the EOR is responsible for paying wages, deducting taxes, and meeting employment law duties. The employee may perform services for a different organisation, but the Employer of Record is the formal employer under law. Businesses use this arrangement when they want to hire people in another country quickly and compliantly without creating a local company. The EOR structure simplifies international hiring and payroll. The term is most commonly used by companies expanding into Ireland or employing remote workers there. It is a legal identifier rather than a job description.


