[용어: 노사관계] employer of record

※ 발췌 (excerpts):

1. 출처: 비정규직과 한국 노사 관계 시스템의 변화(II): 한, 미, 일 비교를 중심으로 (은수미/오학수/윤진호 | 한국노동연구원 1984)

이처럼 노동자를 채용, 해고, 감독하는 등 실제 사용자 권한을 행사하지는 않지만 법률적으로 사용자의 책임을 지는 것을 <기록상의 사용자employer of recod>라고 부른다.


2. 출처: 비정규 노조 조직화 방안 ( ... ... )


3. 출처: cambridge dictionary

"Employer of record" in Business Dictionary: a company or organization that is legally responsible for paying employees, including dealing with employee taxes, benefits, insurance, etc.

• ex) As the employer of record, our staffing agency is responsible for issuing payroll checks and submitting local, state, and federal payroll taxes.

4. 출처: What is an Employer of Record? (Debbie Fledderjohann | Top Echelon)

In a general sense, the Employer of Record is simply the entity that serves as the employer for tax purposes while the employees performs works for a different company. The Employer of Record, often referred to as the W-2 Employer of Record because they are responsible for issuing W-2s to the employees, shoulders the the responsibility for all the traditional employment tasks and liabilities.

When applied to a contract staffing situation, the Employer of Record serves as the legal employer for a contractor. This responsibility often falls to a third party known as contract staffing back-office. In other situations, a recruiter can take on the employment tasks and liabilities. ( ... ... )


5. Differences between an Employer of Record and a Staffing Agency

Although an employer of record often works with a staffing agency, the two are separate business entities. Each has specific roles and responsibilities in their symbiotic relationship.

Purpose

An employer of record serves as an employer for tax purposes while an employee performs work for the client, such as a staffing firm or other business. An employer of record handles all personnel functions, including payroll processing and funding; tax deposits and filing; and employment contracts and paperwork. Maintaining a Certificate of Insurance, I-9, and E-Verify forms; unemployment insurance; and workers’ compensation are done. An employer of record also performs background checks and drug screenings; administers benefits; terminates employees; and may handle worker issues.

Conversely, a staffing firm recruits employees and assigns them to businesses for worker absences, temporary skill shortages, seasonal work, or special projects. Their main focus is to match temporary, temp-to-hire, long-term, or permanent workers with clients in need.

( ... ... )

Responsibilities and Liabilities

The client company or staffing agency owner retains control over business operations and responsibility for workplace safety and compliance.

The employer of record assumes responsibilities and liabilities for employment issues such as administration, payroll, taxes, benefits, and maintaining employee records. Because the employer of record assumes most of the responsibility for compliance and tax laws, the client or staffing services owner receives peace of mind, knowing their business is being taken care of by qualified professionals. ( ... ... )