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

How did we build this shortlist?

There is no single “best employer of record in the Philippines” 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 (or equivalent) employment in the Philippines, 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 Philippine statutory contributions. Inclusion is not endorsement, and the list is not exhaustive.

Two patterns stand out. 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 owns its Philippine entity (Remote) tends to price above a partner-model provider (RemoFirst). And a “Philippine specialist” such as Penbrothers leads with recruitment and local HR and uses co-employment language, so the comparison is not purely like-for-like — match the type to how you intend to hire. For the wider landscape see our comparison of EOR services and Deel alternatives.

Is an employer of record lawful in the Philippines?

Yes, but through a specific legal gateway rather than a bespoke “EOR” statute — and the distinction matters. The Philippines regulates the supply of workers to another company under the Labor Code (Articles 106 to 109) and the Department of Labor and Employment's Department Order No. 174, series of 2017 (DO 174-17), which remains the governing instrument. DO 174-17 permits legitimate job contracting but absolutely prohibits labour-only contracting.9

A legitimate contractor must be registered with DOLE, carry substantial capital of at least ₱5 million, and exercise the right to control the means and methods of the work. Labour-only contracting — supplying workers who perform tasks directly related to the principal's main business where the contractor lacks that capital or control — is banned, and the consequence is severe: the workers are deemed regular employees of the principal (the client), and the principal and contractor are jointly and severally liable for their wages and benefits.9

For an EOR this means the provider must be the genuine, DOLE-registered legal employer with its own substance, not a conduit that merely lends you staff. A sound provider will name the Philippine employing entity, show its contractor registration, and keep the means-and-methods control consistent with legitimate contracting. The parallel question for a foreign parent — whether employing through an EOR creates a taxable presence — is one we treat in general terms for Vietnam under what an EOR is; in the Philippines, as anywhere, it turns on the facts and the relevant tax treaty, so take local advice. This section is general information, not legal advice.

What Philippine employer essentials must an EOR handle?

Whoever is the legal employer carries the full set of Philippine statutory duties. The table below is the core an EOR must get right in 2026, each line sourced to the instrument in force and dated. Note that, unlike several neighbouring markets, Philippine employer contributions are modest and capped — so the largest predictable add-on is not a social-insurance percentage but the mandatory 13th-month pay.

What does an employer of record in the Philippines cost?

An EOR invoice has three parts: the employee's gross salary, the employer's statutory contributions, and the provider's fee. The Philippine statutory layer is lighter than many assume because the social-insurance contributions are capped; the mandatory 13th-month pay is usually the single biggest employer add-on. The illustration below takes a monthly basic salary of ₱50,000 and shows the employer's recurring on-cost, using the capped rates in force as of October 2026. It excludes the provider fee, which you add from the shortlist above.

So a Philippine EOR costs the gross salary, roughly a tenth again in capped statutory contributions, about another 8.3% for the 13th-month pay, and the provider's fee on top. Two levers matter when comparing: whether the fee is flat per employee or a percentage of payroll, and whether a deposit or setup, onboarding or offboarding charges apply. A provider that itemises salary, statutory on-cost and fee as separate lines is easier to compare than one quoting a single blended number.

A checklist for choosing an EOR in the Philippines

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 Philippine-registered entity that signs the contract, and show its DOLE contractor registration and substantial capital under DO 174-17.
• Own entity or partner? Does the provider employ through its own entity or a local partner — and if a partner, who signs and who remits SSS, PhilHealth and Pag-IBIG?
• 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.
• How are statutory items handled? Confirm who files and remits the capped contributions, administers the 13th-month pay, and issues payslips.
• Can it sponsor foreign hires? If you need an expatriate, confirm it runs the AEP and 9(g) process end to end.
• How is termination handled? Ask how it manages probation, resignation notice, authorised-cause notice to DOLE and separation pay — the areas where mistakes are costly.

Hiring in the Philippines and Vietnam?

Many teams staffing up across Southeast Asia hire in more than one country at once. For the Philippine part of such a team, choose one of the providers in the shortlist above — EOR Vietnam cannot and does not employ anyone in the Philippines. 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, read how an EOR works in Vietnam, how to choose a Vietnam provider, the full Vietnam payroll and employer-cost breakdown, and the Vietnamese 13th-month and Tet bonus (customary, not a direct equivalent of the Philippine PD 851 entitlement). For other markets in the region, see our guides to the best EOR in Singapore and best EOR in Indonesia, or browse all Vietnam employer guides.