Best Employer of Record · EuropeBest EOR for Europe: 33 countries priced

Thirty-three European ledgers, one rule

The country table runs one employee at each country’s example salary through the three picks. Every statutory line comes from the national authority: the Law on Funded Pensions and the Labour Code on ARLIS for Armenia, Sodra for Lithuania, the Law on Funded Pension in the Legislative Herald for Georgia, the Fiscal Code for Romania, ATP and the AES tables for Denmark, the Malta Tax and Customs Administration and DIER for Malta, the OFAS and the cantonal funds for Switzerland, Revenue and the Department of Social Protection for Ireland, NAV for Hungary, the Social Insurance Code and the two 2026 budget acts as promulgated in the State Gazette for Bulgaria, the Law on Contributions for Mandatory Social Insurance for Serbia, HMRC for the UK, the social and health insurance laws and the General Tax Directorate for Albania, the Contributions Act and the Tax Administration for Croatia, the laws on social, medical and unemployment insurance for Azerbaijan, the Storting’s annual rate decision for Norway, vero.fi and the ETK for Finland, ZUS for Poland, e-EFKA and the Ministry of Labour for Greece, law 2464-VI on the unified social contribution for Ukraine, the German Rechengrößen and health funds, the State Revenue Service for Latvia, the Instituto da Segurança Social for Portugal, the Belastingdienst and UWV for the Netherlands, the ÖGK and the chambers for Austria, the Seguridad Social for Spain, Skatteverket for Sweden, the Tax and Customs Board for Estonia, the ONSS for Belgium, the Česká správa sociálního zabezpečení for Czechia, INPS and INAIL for Italy, the Sociálna poisťovňa and the health insurance act for Slovakia, and URSSAF for France. The pages for Armenia, Lithuania, Georgia, Romania, Denmark, Malta, Switzerland, Ireland, Hungary, Bulgaria, Serbia, the UK, Albania, Croatia, Azerbaijan, Norway, Finland, Poland, Greece, Ukraine, Germany, Latvia, Portugal, the Netherlands, Austria, Spain, Sweden, Estonia, Belgium, Czechia, Italy, Slovakia and France show each line with its source and check date.

In Europe the fee is a rounding error next to the country

The spread between the lowest and highest published fee is $500 a month per person. The spread between Armenia’s nil charge and France’s at their example salaries is more than $3,200 a month. A European hiring plan should therefore start with the country ledger, then shop the fee. In Germany the fee is 2.5% to 8.4% of the invoice; in Italy, where the state adds 37.4%, it is smaller still.

Deposits at European salaries

Playroll’s deposit of one month’s salary per employee is refundable but sizeable here: $10,000 for a $120,000 Swiss hire, $6,667 for a $80,000 French one, $6,250 for a $75,000 German one. Oyster requires a refundable deposit without stating the amount; Remote states no standard deposit, only a refundable reserve in certain cases. At European salaries, the quantified deposit can exceed a year of fee difference between two providers, so ask for it in writing before comparing fees.

The 18-month clock in Germany

Germany’s staff-leasing law caps the assignment of a leased employee to the same client at 18 months unless a collective agreement provides otherwise. Any European plan with German hires should include the EOR vs your own entity calculation from day one.