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Mastering freelance projects: 10 effective methodologies
Contractor-of-Record (CoR)
A third-party company or entity that serves as the official employer for contract or temporary workers.
In an HR context, this arrangement is often used to simplify payroll, benefits administration, and compliance issues for businesses that utilize temporary or contract workers. The CoR assumes responsibility for employment-related tasks such as issuing paychecks, withholding taxes, providing benefits, and ensuring compliance with labor laws and regulations, thereby allowing the hiring company to focus on its core business activities.
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