Best employer of record in Australia (2026 buyer's guide)

How did we build this shortlist?

There is no single “best employer of record in Australia” for every buyer, and any provider claiming the title is selling rather than informing. So this is not a ranked list and it carries no scores. Instead we name providers that publicly offer EOR employment in Australia, record only what each states on its own public page accessed in October 2026, and attach a plain “best for” label that describes the use case each one fits — its pricing model, its entity model and the kind of team it suits — not a claim that it beats the others.

For each provider we note who it suits; whether it says it employs through its own legal entity or a local partner (only where the provider states it); its published starting price, quoted exactly, or “Quote on request” where none is shown; and one neutral watch-out. A published monthly fee always sits on top of gross salary and the employer's Australian statutory costs — chiefly 12% superannuation. Inclusion is not endorsement, and the list is not exhaustive. Prices are shown in the currency each provider publishes, which for the global platforms is US dollars even for an Australian hire.

Two patterns stand out. The global platforms cluster their flat fee between roughly US$199 and US$699 per employee a month, and the gap often tracks the entity model: a provider that states it owns its Australian entity (Deel, Remote) tends to price above a partner-model provider (RemoFirst). And an Australian specialist such as CXC Global leads with local HR and contractor governance rather than a per-seat list price, so the comparison is not purely like-for-like — match the type to how you intend to hire. One name has changed: Velocity Global now trades as Pebl and quotes on request rather than publishing a flat EOR price, so we have not placed a figure against it.10 For the wider landscape see our comparison of EOR services and Deel alternatives.

How does an employer of record work under Australian law?

Australia has no bespoke “EOR” statute. An EOR works because an Australian-registered company can lawfully be the legal employer of a worker who performs services for your business: the EOR signs a compliant employment contract, is named on the payslip, pays wages and 12% superannuation, withholds income tax under PAYG, lodges Single Touch Payroll reports, and carries workers' compensation cover — while you direct the day-to-day work. For a foreign parent with no Australian company, this is the quickest lawful route to employ someone in Australia without registering an entity.

The arrangement must be genuine employment, not a disguised contractor relationship. Australia tightened this area through the Fair Work Legislation Amendment (Closing Loopholes) Acts. From 26 August 2024 a new “whole-of-relationship” test (section 15AA of the Fair Work Act) decides whether a worker is an employee or an independent contractor by the real substance and practical reality of the relationship, not merely the words of a contract.12 Separately, sham contracting — dressing up what is really employment as a contract for services — is prohibited under sections 357 to 359 of the Fair Work Act, and since February 2024 an employer defending such a claim must show it reasonably believed the arrangement was contracting, judged objectively.11

For an EOR this cuts two ways. First, a credible provider engages your worker as an employee with the full National Employment Standards, award coverage and super — precisely so that the classification is not in doubt. Second, if you instead ask a provider to “run a contractor” to save on-costs, the new test can look through the label: where the practical reality is employment, the worker may be an employee, with back-pay, super and penalties following. The related question for a foreign parent — whether employing through an EOR creates a taxable presence — turns on the facts and the relevant tax treaty, as we discuss for Vietnam in what an EOR is; take local advice for Australia. This section is general information, not legal advice.

What Australian employer essentials must an EOR handle?

Whoever is the legal employer carries the full set of Australian duties, and in Australia the employer on-cost is dominated by one line — compulsory superannuation, now 12%. The table below is the core an EOR must get right in 2026, each line sourced to the rule in force and dated. Two changes make 2026 unusual: the super rate reached its final legislated step of 12% on 1 July 2025, and payday super changed when that super must be paid from 1 July 2026.

What does an employer of record in Australia cost?

An EOR invoice has three parts: the employee's gross salary, the employer's statutory on-costs, and the provider's fee. Unlike several Asian markets, the Australian statutory layer is relatively light and is dominated by one item — 12% superannuation. Payroll tax applies only once an employer's wages in a state cross the threshold, so for a single hire on a modest payroll it is often nil; workers' compensation is a smaller percentage that varies by industry. The illustration below takes a gross salary of A$100,000 a year and shows the employer's recurring on-cost using the rates in force as of October 2026. It excludes the provider fee, which you add from the shortlist above.

So an Australian EOR costs the gross salary, 12% on top for super, a smaller workers'-compensation premium, payroll tax only where the employer's wages cross a state threshold, and the provider's fee. Two levers matter when comparing: whether the fee is a flat amount per employee or a percentage of payroll, and whether a deposit, setup, onboarding or offboarding charge applies. A provider that itemises salary, statutory on-cost and fee as separate lines is easier to compare than one quoting a single blended number, and it lets you check the super and PAYG are being remitted correctly under payday super and Single Touch Payroll.

A checklist for choosing an EOR in Australia

Use these questions with any provider, including the publisher of this page. They map to the law and costs above, and a provider that answers them clearly and in writing is one you can properly assess.

• Who is the legal employer? Name the Australian-registered entity that signs the contract — its own entity or a local partner — and confirm it holds current workers' compensation cover in the relevant state.
• How is the worker classified? Confirm the person is engaged as an employee under the National Employment Standards and the correct modern award, not as a contractor, given the whole-of-relationship test from August 2024.
• Is the fee flat or a percentage? Get the monthly fee in writing, plus any deposit, setup, onboarding or offboarding charge and any foreign-exchange spread on a US-dollar fee.
• How are super and tax handled? Confirm who pays 12% super within the payday-super window, withholds PAYG, and lodges Single Touch Payroll each pay run.
• Does payroll tax apply? Ask whether your wages will be grouped with the provider's for state payroll tax, and who carries the liability.
• Can it sponsor a foreign hire? If you need an expatriate, confirm it is an approved sponsor able to run a Skills in Demand (subclass 482) nomination end to end.

Hiring in Australia and Vietnam?

A common pattern is an Australian company that keeps its core team onshore but runs an offshore team — software engineers, support or back-office staff — in Ho Chi Minh City or Hanoi. For the Australian employees, choose one of the providers in the shortlist above; EOR Vietnam cannot and does not employ anyone in Australia. Where we fit is narrow and specific: the Vietnam part of the same team.

EOR Vietnam is a Vietnam-only employer of record. For Vietnamese nationals our service fee is a flat US$149 per employee per month — the same whatever the salary, role, seniority, city in Vietnam or headcount, as of October 2026 — and foreign nationals who need a Vietnamese work permit are quoted separately. There are no setup, onboarding, offboarding, contract or payslip fees. Gross salary and the roughly 23.5% employer statutory contributions for Vietnamese staff are passed through at cost, and we hold a refundable deposit equal to two months of the employee's total employment cost, returned at the end of the engagement less any unpaid amounts. We employ through a Vietnam-registered entity that is named in your written quote.

If Vietnam is in scope, see how to hire developers in Vietnam or staff a BPO or call centre, read the full Vietnam payroll and employer-cost breakdown, how to choose a Vietnam provider, and the Vietnamese 13th-month and Tet bonus (customary, with no direct Australian equivalent). For other markets in the region, see our guides to the best EOR in Singapore, Indonesia and Japan, or browse all Vietnam employer guides.