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Agent of Record (AOR)

An Agent of Record contracts and pays independent contractors on a company's behalf, absorbing misclassification and compliance risk. Unlike an EOR (which employs workers), an AOR manages 1099/contractor relationships across countries under one master agreement.

AOR is used when a company works with independent contractors, freelancers, or agencies across multiple jurisdictions and wants a single compliant paper trail. The AOR vets each contractor's classification, issues local contracts, handles invoicing and payments in local currency, and carries the misclassification liability. AOR is not a replacement for EOR when a worker is functionally an employee — it's the correct model when the engagement is genuinely independent.

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