The mechanics are similar; the starting point is not. Payrolling assumes you already have or are building a presence in the Netherlands and want the employer administration taken off your hands. An Employer of Record is the answer when you have no Dutch entity at all and do not want one yet, but do want someone working here legally, for example a first salesperson or an engineer for a project. In both cases we are the formal employer, run the payroll and carry the statutory obligations; the difference is whether your own company is in the picture.
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