15 Best Employer Of Record (EOR) For South Korea 2026

South Korea rewards employers who settle the legal structure first. The comparison between providers comes down to who employs your hire, whether the arrangement holds up under the Dispatch Act, and who carries severance, and all three come before the fee.

Your EOR provider takes on the written contract, the 40-hour week and 15 days of annual leave under the Labor Standards Act, just cause for dismissal under Article 23 and 30 days’ notice or pay in lieu under Article 26. It also carries severance of 30 days’ average wage per year of service, and registers the hire for the four insurances: National Pension, health with long-term care, employment and industrial accident. Remote, Atlas HXM, Native Teams and Gloroots say they do this through their own Korean entity. RemoFirst and Lano use partners, and the other nine return Confirm, so ask for the employing company’s name before you compare prices. Foreign hires add an immigration layer: an E-7 visa needs a registered Korean sponsor employer, and only Deel among the 15 states that it sponsors.

Statutory insurance adds 10.67% to 11.57% to salary in 2026, depending on employer size and industry, and severance adds 8.33% on top. Income tax is withheld from the employee, so it adds nothing to your cost. For the representative hire at KRW 60,000,000 a year, that is KRW 5,950,037 a month before the EOR fee. The fee adds KRW 132,264 at the low end of $99, KRW 533,064 at the $399 midpoint and KRW 933,864 at $699, at about KRW 1,336 to the dollar. That puts the all-in monthly cost at roughly KRW 6,082,000, KRW 6,483,000 or KRW 6,884,000. Collective agreements, bonuses and company benefits sit outside that load and are priced by you. The cost calculator runs your own salary and fee.

The Act on the Protection of Dispatched Workers allows dispatch only in 32 designated job categories and needs Ministry permission. Whether an EOR arrangement counts as dispatch depends on its structure, mainly which entity employs the worker and who directs the daily work, so there is no flat yes or no. The failure mode is a hire employed on paper by the provider but directed by your team in a way a regulator treats as illegal dispatch, which exposes the company directing the work. Oyster HR is the only provider that addresses the question, saying its EOR is not a labor dispatch arrangement. The other 14 return Confirm, so get the structure in writing and take local legal advice before signing. Ask which entity issues the contract, which entity pays the insurances and who gives day to day instructions, and check that the three answers describe one coherent arrangement.