Choose a US employer of record by the states where people will work, not by the country label alone. The provider should be able to show the legal employer, payroll setup, workers' compensation coverage, benefits menu, and final-pay process for every state on your hiring map.
The complete US EOR ranking
These are service fees, not total employment costs. Salary, employer payroll taxes, state unemployment insurance, workers' compensation, health premiums, retirement contributions, and optional services sit outside the base fee. Ask every finalist for one itemized quote per employee and state.
What matters in a US EOR comparison
US EOR service depends on state execution and benefits first, followed by the employment model, support, total-cost clarity, and platform fit. A low fee cannot compensate for a provider that cannot run the exact state account, leave rule, or final-pay deadline your employee needs.
We also separated EOR from PEO service. An EOR is the legal employer when you do not have a US entity. A PEO co-employs people with your existing US entity. The products can share a vendor and interface, but they solve different problems.
The country label is not the operating unit
Federal rules create a common floor. For 2026, employers and employees each pay 6.2% Social Security tax on wages up to the 2026 wage base of $184,500. Employers and employees also each pay 1.45% Medicare tax, with no wage cap for the basic Medicare tax, under IRS tax guidance. FUTA starts at 6% on the first $7,000 of covered wages and commonly nets to 0.6% when the full state credit applies, although credit-reduction states can cost more under the FUTA rules. Covered non-exempt employees generally earn at least 1.5 times their regular rate after 40 hours in a workweek under the federal overtime rule.
State and local rules then change payroll, wage floors, leave, posting requirements, workers' compensation, and offboarding. The contrast between California and Texas shows why a provider must answer at state level:
Posting rules add another layer. Employers with 15 or more employees must include the pay scale in a California posting under the California pay law. New York's 2026 minimum wage is $17 per hour in New York City, Long Island, and Westchester, and $16 elsewhere in the state. Its pay-transparency law starts at four employees. Washington's 2026 minimum wage is $17.13 per hour. Its paid family and medical leave premium is 1.13% of wages up to the Social Security cap. Employers generally pay 28.57% of that premium and employees pay 71.43%; employers with fewer than 50 employees are not required to pay the employer share unless they opt in.
Every new state also introduces an account and reporting trail. Federal law requires a new or rehired employee to be reported within 20 days of hire, and some states require a shorter period. Multistate employers can register to report electronically to one selected state, but the employing entity still needs the underlying payroll and coverage setup where the employee works.
Benefits need the same scrutiny. The federal employer shared-responsibility rules generally apply when an employing organization averaged at least 50 full-time equivalents in the prior year. In an EOR arrangement, ask which entity sponsors coverage and how its headcount and plan rules apply. Do not infer the answer from the size of your client team. Then compare the plan summaries, employer contribution, network, deductible, and 401(k) terms. The platform fee alone cannot tell you whether an offer will compete.
If you already have a US entity, compare PEOs instead
This ranking is for a company hiring US employees without its own US entity. If you already have an entity, federal employer identification number, payroll accounts, and insurance setup, an EOR may add a legal-employer layer you no longer need. A PEO can instead co-employ the team while your entity remains an employer.
There is no universal headcount where an entity becomes cheaper. Run a two-year comparison using your actual states, salaries, health-plan choices, legal and accounting costs, payroll operations, and expected hiring permanence. Our US Hiring Guide maps the employer cost stack. The right breakpoint is a financial and operating decision, not a round employee count.
1. Borderless AI: Best overall for US hiring
Best fit: Companies that want a provider-owned employment entity, a named support contact, and responsive US payroll administration.
Borderless AI supports US employment through our own legal entity. For employees in supported states, we handle the employment agreement, payroll, federal and state tax withholding, benefits administration, workers' compensation, new-hire reporting, and offboarding.
Our EOR service includes five-day payroll processing and in-house North American support. Every client has a dedicated contact, with local payroll specialists available through the platform and Slack. That support model matters when a state registration, payroll correction, or final paycheck cannot wait in a general queue.
Borderless pricing is $579 per employee per month. Salary, statutory employer costs, benefits, and optional services sit outside the platform fee.
Tradeoff: We are not the lowest-price provider in this ranking. RemoFirst starts lower. If your company already runs a broad HR and IT suite such as Rippling, keeping the US employee in that existing system may also outweigh the benefit of a focused EOR relationship.
2. Remote: Best for a provider-owned US entity
Best fit: Buyers who want a large global platform with a directly owned US legal entity.
Remote acts as the official employer for US EOR hires and owns its US entity. It handles payroll, tax, benefits, and employment administration in-house, with state-level guidance and a dedicated specialist for onboarding. That direct model reduces the number of organizations involved when a payroll or benefits question needs an owner.
Remote's standard EOR price is $699 per employee per month. Committed order forms may include negotiated discounts, so the useful comparison is the final fee and benefit cost for each state, not an assumed annual rate.
Tradeoff: The standard fee is high for a straightforward hire. Remote makes most sense when the owned-entity model, global platform, and specialist support are worth that premium.
3. Deel: Best when EOR may become PEO
Best fit: Companies that expect to establish a US entity later and want to keep the same vendor through that change.
Deel charges $599 per EOR employee per month and separately offers US PEO service at $125 per employee per month. The two products create a practical path: start with Deel as legal employer, then move to co-employment after your own entity is ready. The platform also combines payroll, tax filings, benefit enrollment, and reporting.
The most important US-specific limitation is role classification. Deel's US EOR service supports salaried exempt employees, but not positions that require non-exempt overtime calculations. Confirm the classification before presenting an offer, especially for operational, support, retail, or field roles.
Tradeoff: That exempt-only boundary rules Deel out for some US jobs. Buyers should also ask which medical and retirement options apply to the EOR product in the employee's state, since the US PEO and EOR are distinct services.
4. G-P: Best for enterprise employment programs
Best fit: Larger companies that want broad country coverage, all-state US hiring, integrations, and around-the-clock support.
G-P's US EOR scope covers all 50 states. It includes federal, state, and local payroll withholding, tax filings, benefits administration, workers' compensation, and offboarding support. Its US benefit scope includes medical, dental, vision, and 401(k) options, while its broader platform adds HCM integrations, reporting, and employee support.
Pricing starts at $599 per employee per month. That base fee is flat rather than a percentage of payroll, but the total proposal still depends on benefits and country-specific employment costs.
Tradeoff: G-P is built for broad employment programs, so smaller teams should test whether the support model and integrations justify an enterprise sales process. The starting price is not a complete US quote.
5. Rippling: Best for one HR and IT system
Best fit: Companies that want an EOR employee inside the same workflows as their direct employees.
Rippling offers US EOR service to businesses that lack a US entity, federal employer identification number, bank account, or work address. Its main advantage is orchestration. One employee record can drive the agreement, payroll, benefits, time policies, expenses, app access, and device setup. If Rippling already runs the rest of the workforce, that continuity can remove duplicate data and handoffs.
Rippling prices EOR by custom quote. Ask the proposal to separate employment, core platform, and optional module costs so the comparison reflects what your team will actually deploy.
Tradeoff: The value is strongest when HR, IT, and finance workflows are part of the purchase. For a buyer seeking only legal employment and payroll, the modular platform can add scope and cost that a focused EOR does not.
6. Foothold America: Best US-only specialist
Best fit: An international company that wants a provider focused entirely on entering and operating in the United States.
Foothold America hires across the country through its US EOR service. It handles payroll, federal and state taxes, workers' compensation, benefits, retirement administration, and employee support. The company also offers a separate PEO-style service for clients that later establish a US entity, which gives buyers a transition path without adding global products they do not need.
The service-fee range is $650 to $1,000 per employee per month. Employees can start in as little as one week when the required setup is complete. Treat the range as a budgeting input until the company prices your states, benefits, and service scope.
Tradeoff: US specialization is also the boundary. A company hiring in several countries will need another provider or a separate global system, and the broad price range requires a detailed quote.
7. Oyster: Best for defined US benefits
Best fit: Distributed teams that want concrete US health and retirement terms at the shortlist stage.
Oyster's US package includes four health-plan tiers and automatic 401(k) enrollment with a fixed 3% employer contribution from the employee's start date. It also handles payroll, state-level employment administration, workers' compensation, and offboarding. Onboarding can be completed in as little as 48 hours when the agreement, payroll cutoff, and benefit steps line up.
The EOR fee is $699 per employee per month. Health premiums and other employment costs are separate.
Tradeoff: Oyster's $699 fee is higher than most flat or starting prices in this ranking. Its 3% retirement contribution benefits the employee and increases the employer budget. Compare the complete plan and contribution cost alongside the platform fee.
8. RemoFirst: Best for the lowest starting fee
Best fit: Cost-sensitive first hires where the buyer is comfortable with a partner-based employment model.
RemoFirst supports EOR hiring in the United States and starts at $199 per employee per month. Its service includes payroll and tax administration, localized agreements, benefit support, a dedicated account manager, and 24/7 customer service. Setup, onboarding, and termination fees, annual contracts, and minimums do not apply.
The company operates through proprietary local partners rather than an all-owned entity network. That model can deliver wide coverage at a low fee, but it makes the identity of the US legal employer and the escalation path especially important.
Tradeoff: The $199 figure is a starting price and can vary by country requirements. Before selecting on cost, get the US employing entity, partner responsibilities, workers' compensation arrangement, support handoff, and all-in state quote in writing.
Run a two-state rehearsal before signing
Give every finalist the same fictional employee and run the hire twice: once in the strictest state on your map and once in the simplest. California and Texas make a useful pair for many teams. The exercise turns a broad country label into six concrete answers.
- Legal employer: Ask for the exact entity name that will appear on the agreement, pay statement, and W-2 in each state.
- State accounts: Ask which unemployment account will report the wages and how the provider opens coverage in a new state.
- Workers' compensation: Ask for the carrier or state-administered arrangement. Include Ohio in the test if relevant because employers must secure BWC coverage or qualify to self-insure under the Ohio coverage rule.
- Benefits: Request the actual medical summaries, employee deductions, employer contribution, network, and 401(k) terms the candidate will receive.
- Payroll: Request a sample state pay statement, payroll calendar, cutoff, and correction path with a named owner.
- Offboarding: Ask the provider to rehearse an involuntary California exit, including the final wage calculation, payment timing, benefit notices, and accrued vacation treatment.
Specific written answers are more useful than a country count. Put them beside the service agreement and quote before you choose.
Which US EOR fits your situation?
What the EOR owns, and what stays with you
The legal employer should own the employment agreement, payroll registrations, wage payment, withholding and remittance, W-2 issuance, benefits administration, workers' compensation, new-hire reporting, required leave administration, and compliant offboarding. The W-2 instructions make the employer responsible for correct and timely filing even when another party performs payroll tasks.
Your company keeps the role, compensation decision, daily direction, performance management, and workplace conduct. You also remain responsible for the instructions your managers give. If a manager ends employment immediately in California, the legal employer needs enough notice to meet the same-day wage deadline. If a Colorado posting omits required compensation or benefits information, the Colorado posting rules still matter.
The service agreement should draw this boundary in plain language. It should also explain what happens when the client requests an action the legal employer believes would break a federal, state, or local rule.
Frequently asked questions
How much does an employer of record cost in the United States?
Base fees start at $199 per employee per month. Borderless AI costs $579, Remote and Oyster cost $699, Deel costs $599, G-P starts at $599, Foothold America costs $650 to $1,000, and Rippling uses custom quotes. Salary, employer payroll taxes, workers' compensation, benefits, and optional services are additional. Compare an itemized all-in quote for each state rather than the platform fee alone.
Can a company hire US employees without opening a US entity?
Yes. An employer of record becomes the legal employer, places its name on the employment documents and W-2, runs payroll and withholding, and administers benefits while your company directs the work. Confirm the exact employing entity and state coverage before signing.
What is the difference between an EOR and a PEO in the US?
An EOR is the legal employer, so the client does not need a US entity. A PEO co-employs people with the client's existing US entity, which must already have the required corporate and payroll setup. Some vendors offer both, but the contracts, fees, and allocation of responsibility differ.
Which states should I use to test a US EOR?
Start with every state where you expect an employee, then stress-test California for immediate final pay and higher wage rules, New York for regional wages and pay transparency, Washington for its wage and paid-leave layers, and Ohio for its state-administered workers' compensation system. The right test follows your actual hiring map.
When does an EOR stop making sense in the United States?
There is no official employee threshold. Compare two years of EOR fees and pass-through costs with entity formation, state registrations, payroll operations, benefits procurement, insurance, accounting, and internal administration. An entity becomes more attractive when the US team is large, durable, and worth operating directly.
Map your US hiring plan with us
If you want to run the two-state rehearsal on a real role, book a demo. We will show the employing setup, state-specific workflow, benefits path, support owner, and itemized quote before you commit.
This article provides general information, not legal or tax advice. Rates, wage bases, and state rules change on different schedules. Confirm the requirements that apply on the employee's work date and location.
