Employer of record in United States
33 sourced figures on hiring in United States, drawn from 10 sources and normalized for comparison: statutory rules, employer cost and exactly what an EOR covers locally. Every figure is dated.
Hiring here: moderately complex, mid-range on cost, and fast to hire via EOR.
Employer of record in United States: the statutory snapshot
The headline employer costs, pay floor and worker protections for hiring in United States through an employer of record, each figure sourced and dated. 67 EOR providers cover United States.
| Minimum wage | USD 1,257/mo | Eurostat, 2026-07-01 |
|---|---|---|
| Employer social security | 8.09% | OECD |
| Tax and mandatory contributions wedgeOECD, taxes plus non-tax compulsory payments such as mandatory private pension and health contributions | 30% | OECD |
| Corporate tax | 25.53% | OECD, 2026-01-01 |
| Average income tax | 16.66% | OECD |
| Notice period | None | World Bank Employing Workers / B-READY, 2019-05-01 |
| Severance | None | National government, 2026-09-12 |
| Annual leave (minimum, once eligible) | 0 | National government, 2026-09-12 |
As of 2026-10-04. Each value is the winning figure from primary and harmonized sources, resolved by a documented priority chain. Full record with provenance below.
Reading the data
What the figures say about United States
The statutory minimum wage is USD 1257 per month, against an average monthly wage of USD 6273 for employees and an average annual wage of $86977. On top of wages, the employer social security rate is 8.09% and the employee rate is 7.65%, while the tax and mandatory contributions wedge stands at 30%. Statutory exit and leave entitlements are thin: severance is none (0 weeks), the notice period is none (0 weeks), maternity and paternity leave are none (0 weeks), and statutory annual leave is 0, though parental leave is 12 weeks and there are 11 public holidays. Employment protection scores 0.77 on a 0-6 scale, with regular contracts at 0.75 and temporary contracts at 0.26. Employees are paid biweekly, with no 13th salary, and work an average of 1800 hours per year, or 38 actual hours per week. The corporate tax rate is 25.53% and the top personal income tax rate is 37%.
Where to start
Three ways to hire in United States
You are the employer. Lowest per head cost at scale, months to establish.
You direct the work, the provider's local entity is the employer on paper. Compliant in days.
See the 67 providers below ↓Not your employee. Fastest and cheapest, with misclassification exposure.
The full record
Every figure behind the snapshot
Not a guide, a record: 33 figures for United States from 10 sources, last refreshed 2026-10-04. Each value carries its source and the date it was pulled. Hover any provenance tag for the full chain.
Average monthly earnings in United States by occupation (2025)
Gross monthly earnings of employees per ISCO-08 major occupation group, in USD — the official ILOSTAT survey figures, not estimates. Use them to sanity-check an offer before an EOR quote turns it into total employer cost.
| Occupation group | Monthly (USD) | ≈ USD |
|---|---|---|
| All occupations | 6,273 | $6,273 |
| Managers · ISCO 1 | 10,342 | $10,342 |
| Professionals · ISCO 2 | 8,638 | $8,638 |
| Technicians and associate professionals · ISCO 3 | 6,509 | $6,509 |
| Clerical support workers · ISCO 4 | 4,487 | $4,487 |
| Service and sales workers · ISCO 5 | 3,699 | $3,699 |
| Skilled agricultural, forestry and fishery workers · ISCO 6 | 3,565 | $3,565 |
| Craft and related trades workers · ISCO 7 | 5,382 | $5,382 |
| Plant and machine operators and assemblers · ISCO 8 | 4,736 | $4,736 |
| Elementary occupations · ISCO 9 | 3,623 | $3,623 |
Source: ILOSTAT (EAR_EMTA, employees, both sexes), reference year 2025. Survey earnings differ from statutory minimums above.
What the average salary takes home in United States
The employee keeps an estimated 76% of gross at the average wage. For an employer, this is the gap between the offer you quote and what your hire actually receives.
Illustration at the ILOSTAT average wage using statutory rates (National government; OECD) applied to gross pay. Individual allowances, deductions and regional rates vary — not tax advice.
The differentiator
What an EOR handles in United States
An EOR removes the entity and the payroll machinery. It does not remove your obligations as the people manager.
Provider × country
Who can employ in United States
67 providers operate an EOR in United States, ranked by Select Score.
Comparing EOR options for United States?
Run a side-by-side on the providers that actually operate there.