How LiveRec payroll works: employees, contractors, EOR

Payroll and employer-of-record rules vary by country; check as of 30 Oct 2026.

LiveRec payroll pays people you hire in the countries you register. An employee works under your employment contract with tax withheld. A contractor invoices you with no tax withheld. An employer of record (EOR) legally employs the person on your behalf where you have no entity.

Steps

1. Open Payroll. The tabs are Overview, Workers, Pay runs, Registered countries, Invoices & documents and Settings.
2. Under Registered countries, add the countries where your company has an entity, with its tax ID. LiveRec uses this to pick the payroll type.
3. Choose Add worker (Overview or Workers tab) and enter the person's details.
4. Under Pay runs, choose New pay run, review the amounts and submit the run for approval. LiveRec reviews it before money moves.

Good to know

• For an EOR worker, the worker's page shows the Legal employer. LiveRec screens call the EOR "our local payroll partner".
• Misclassifying a worker can carry penalties, check local rules.

Related articles

• Add a worker and register a country
• Run payroll, add extra pay and fund it
• End a worker's employment or change EOR pay

This is general information, not legal, tax or immigration advice. Rules change and your situation may differ. Consult a licensed attorney or qualified adviser.