These organisations contract with the employee and take responsibility for all the paperwork and they are on record as the employer for administrative purposes. This can be a great help, given the increasing clamour by employees to work remotely, along with a desire on the part of employers to access talent in previously untapped markets. But beware – employers of record are not permitted in some countries. We have surveyed which of our member countries allow this and which don’t and have then looked at the risks of using employers of record.