# Employer of record (EOR) in Kiribati: costs and regulations

> Machine-readable page from EOR Select (https://eorselect.com/), the data-driven employer of record comparison site.
> Canonical page: https://eorselect.com/countries/kiribati/
> Scoring: every provider runs the same transparent AI rating system, documented at https://eorselect.com/methodology/ and built by Robbin Schuchmann.
> Disclosure: EOR Select is free to use. We may earn a referral fee from some providers; this never affects a score or ranking position (https://eorselect.com/disclosure/).
> Every figure below carries its source and reference date. Values come from primary and harmonized statistical sources (OECD, ILO, World Bank, national governments and others), resolved by a documented priority chain.
> Data last verified: 2026-09-17

Kiribati: ISO KI, region Oceania, currency AUD (Australian Dollar), languages English, Gilbertese. 4 EOR providers on record cover Kiribati.

Employer burden: Kiribati ranks #153 of 192 in the Global Employer Burden Index 2026 (Employ Borderless, DOI 10.5281/zenodo.21211464, https://employborderless.com/hiring-intelligence/employer-burden-index/).

## Employment and pay

| Fact | Value | Source | As of |
|---|---:|---|---|
| Minimum wage | 225/mo | National government | 2026-09-12 |
| Statutory weekly hours | 40 hrs/wk | National government | 2026-09-12 |
| Actual weekly hours | 39 hrs/wk | ILOSTAT | 2023-01-01 |

## Cost and taxes

| Fact | Value | Source | As of |
|---|---:|---|---|
| Employer social security | 7.5% | ISSA Country Profiles | 2024-01-01 |
| Employee social security | 7.5% | ISSA Country Profiles | 2024-01-01 |
| Corporate tax | 35% | National government | 2026-09-12 |

## Termination

| Fact | Value | Source | As of |
|---|---:|---|---|
| Severance | None | World Bank Employing Workers / B-READY | 2019-05-01 |
| Notice period | 3.7 weeks | World Bank Employing Workers / B-READY | 2019-05-01 |

## Leave

| Fact | Value | Source | As of |
|---|---:|---|---|
| Maternity leave | 12 weeks | National government | 2026-09-12 |
| Paternity leave (Paid leave available to fathers, incl. father-eligible parental leave) | None | World Bank Women, Business and the Law | 2026-02-23 |
| Public holidays | 17 | National government | 2026-09-12 |

## Labour market

| Fact | Value | Source | As of |
|---|---:|---|---|
| GDP per capita | $2,559 | World Bank Open Data | — |
| GNI per capita | $3,930 | World Bank Open Data | — |

## Average monthly earnings by occupation (2023)

Gross monthly earnings of employees per ISCO-08 major occupation group, in AUD. Source: ILOSTAT (EAR_EMTA, employees, both sexes). Survey earnings, distinct from the statutory minimum wage above.

| Occupation group | Monthly (AUD) | ≈ USD |
|---|---:|---:|
| All occupations (total) | 538 | $358 |
| Managers (ISCO 1) | 1,089 | $724 |
| Professionals (ISCO 2) | 642 | $427 |
| Technicians and associate professionals (ISCO 3) | 651 | $433 |
| Clerical support workers (ISCO 4) | 569 | $378 |
| Service and sales workers (ISCO 5) | 388 | $258 |
| Skilled agricultural, forestry and fishery workers (ISCO 6) | 628 | $417 |
| Craft and related trades workers (ISCO 7) | 453 | $301 |
| Plant and machine operators and assemblers (ISCO 8) | 519 | $345 |
| Elementary occupations (ISCO 9) | 443 | $294 |

## EOR providers in Kiribati

The providers that operate an EOR in Kiribati, ranked by Select Score, with each provider's lowest published EOR rate.

| # | Provider | Select Score | EOR from | Markdown profile |
|---:|---|---:|---:|---|
| 1 | [Remote](https://eorselect.com/providers/remote/) | 76/100 | from $699/mo | https://eorselect.com/providers/remote.md |
| 2 | [Globalization Partners](https://eorselect.com/providers/globalization-partners/) | 74/100 | — | https://eorselect.com/providers/globalization-partners.md |
| 3 | [Borderless AI](https://eorselect.com/providers/borderless-ai/) | 71/100 | from $579/mo | https://eorselect.com/providers/borderless-ai.md |
| 4 | [Lano](https://eorselect.com/providers/lano/) | 66/100 | from $499/mo | https://eorselect.com/providers/lano.md |

## Related

- Full country record with provenance chains and revision history: https://eorselect.com/countries/kiribati/
- Ranked best EOR in Kiribati: https://eorselect.com/best/eor-kiribati/
- All countries: https://eorselect.com/countries/
- All machine-readable pages: https://eorselect.com/llms.txt