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An employer of record (EOR) is a company or organization that acts as the official employer for a worker, even though the worker may be performing services for another company or client. The EOR takes on the legal responsibilities and liabilities of an employer, such as paying taxes and providing benefits, while the worker is able to focus on their job duties. EOR services are commonly used by companies that hire freelancers, independent contractors, or workers in other non-traditional employment arrangements.