The concept of the "Employer of Record" ("EOR") is not currently defined in Irish law. Relatively common across Europe, the model centres around the use of a third-party organisation appointed as the legal employer of a worker in a country where the client/end user business has no entity of its own. The intention is to allow the client/end user to engage employees without setting up a local company. The EOR handles payroll, tax withholding, and formal employment law compliance, while the employee is assigned to carry out day-to-day work under the direction and supervision of the end-user. It sounds like a winning solution for businesses who need