A third-party company or entity that serves as the official employer for contract or temporary workers.

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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.