Global HR glossary

Your quick dictionary to EOR and global employment, and international hiring terminology.

A

Annual Leave

Annual leave is paid time off employees are entitled to take from work for a specified number of days each year for vacations and personal activities.

Read more

At-Will Employment

At-will employment is an employment relationship in which either the employer or the employee can terminate their working relationship at any time and without cause.

Read more

AÜG Licence

An AÜG licence is the legal authorisation required for any company that supplies or leases employees to another business in Germany.

Read more

B

Back Pay

Back pay represents the compensation an employee should have received but didn't during their employment period.

Read more

C

Collective Bargaining Agreement (CBA)

A CBA is a legally binding contract between an employer and a labour union that is typically used to establish wages, benefits, and working conditions.

Read more

Compensation Package

A compensation package represents the total value proposition offered to an employee in exchange for their work.

Read more

E

Employee Handbook

An employee handbook is a ‘living document’ provided by a company to its workers that outlines the organisation’s policies and procedures.

Read more

Employee Misclassification

Employee misclassification refers to when companies incorrectly categorise an employee as an independent contractor.

Read more

Employee Rights

Employee rights are designed to ensure fair treatment, safe working conditions, and respect for employees' dignity and well-being.

Read more

Employer of Record (EOR)

An Employer of Record is a company that helps companies legally hire and employ workers residing in countries other than where the company is based.

Read more

Employer Payroll Contributions

Employer payroll contributions encompass all taxes associated with employing workers that are due by employers on top of salary and any benefits.

Read more

EOR Compliance Responsibilities

As the legal employer, an EOR is responsible for compliance matters such as employment contracts, statutory benefit management, and more.

Read more

EOR Platform

An Employer of Record (EOR) platform helps manage payroll, employee benefits, taxes, and local HR compliance for globally dispersed teams.

Read more

EOR vs In-House HR?

You have two ways of hiring a global team compliantly: employ them directly or work with an EOR. They differ in terms of time, money, and personnel.

Read more

EU Directive vs EU Regulation

EU Directives and EU Regulations are often confused, but they work very differently. Here's what employers need to know when hiring across Europe.

Read more

F

Foreign Employer

A foreign employer is a company based in one country that directly employs workers in another country without establishing a local legal entity.

Read more

G

Global Payroll

Payroll is the process of paying employees their salaries. Running multi-country payroll requires time and resources, and requires much consideration.

Read more

H

HR Compliance

HR compliance refers to ensuring an organisation's HR policies, processes and practices are in accordance with local laws, regulations and guidelines.

Read more

Hybrid Work

Hybrid work combines elements of both remote work and in-person work, meaning employees can divide their time between the office and other locations.

Read more

I

Independent Contracting

Independent contracting is a work arrangement between an individual or business and another business providing services on a contract basis.

Read more

Independent Contractor

An independent contractor is a self-employed person or company that provides specific services to a client based on a contract.

Read more

International Employee Benefits

International employee benefits refer to compensation for employees who work for a multinational company or are employed outside their home country.

Read more

L

Labour Laws

Labour laws refer to the extensive set of regulations that govern various aspects of the employer-employee relationship.

Read more

Legal Entity

A legal entity is any organisation that the law recognises as having rights, responsibilities, and obligations independent of the people who own it.

Read more

Location-Agnostic Pay

Location-agnostic pay refers to when an employer offers a fixed salary or wage that is not tied to the physical location of the employee's work.

Read more

M

Mandatory Benefits

Mandatory benefits are the standard benefits and protections that employers are legally required to provide to their employees.

Read more

O

Offboarding

Offboarding refers to the structured process of transitioning an employee out of an organisation when they exit the company.

Read more

P

Paid Time Off (PTO)

Paid time off refers to the designated time that employees are allowed to take off from work while still being paid regular wages in their absence.

Read more

Payslip

A payslip is a document that employers provide to their employees each pay period that may be distributed electronically or via physical copy.

Read more

Performance Review

A performance review is a structured conversation between an employee and their manager about work progress, achievements, and areas for development.

Read more

Permanent Establishment Risk

Permanent establishment (PE) risk refers to the potential for a company to accidentally create a taxable presence in a foreign country.

Read more

Portage Salarial

Portage Salarial is an employment arrangement in France, combining the flexibility of freelancing and the security of traditional employment.

Read more

Probation Period

A probation period is a phase at the start of employment where a new employee's performance and cultural fit are evaluated by the employer.

Read more

Professional Employer Organisation (PEO)

A professional employer organisation (PEO) is a company or organisation that provides comprehensive HR and employment-related services to other businesses.

Read more

R

Remote Compensation Policy

A remote compensation policy is a set of guidelines established by an organisation to define how employees who work remotely abroad are compensated.

Read more

Remote Work

Remote work refers to a work arrangement between employers and their employees where workers perform their job from outside the office.

Read more

Remote Work Policy

A remote work policy is a formal document that sets out a company's rules, expectations, and procedures for employees working from outside the office.

Read more

Resume Screening

Resume screening is the process of reviewing and evaluating job applications to identify candidates who meet your basic requirements.

Read more

S

Severence Pay

Severance pay is money an employer provides to an employee when employment ends through no fault of their own.

Read more

Shadow Payroll

Shadow payroll is a tax compliance process where companies calculate and pay foreign taxes for employees who work abroad.

Read more

Statutory Salary Deductions

Statutory salary deductions refers to taxes employers calculate and withhold from employees’ pay checks based on earnings and applicable tax rates.

Read more

Superannuation

Superannuation, commonly referred to as "super," is a compulsory system in Australia designed to provide employees with income during retirement.

Read more

T

Tax Residency

Tax residency refers to where an individual pays taxes based on where they reside and work, and is determined by how long they’ve lived there.

Read more

Tripartite Contracts

A tripartite contract is a three-way agreement made between three parties, outlining the terms, conditions, rights, and obligations of each.

Read more

W

Work from Anywhere

Work from anywhere is a flexible work arrangement between an organisation and its employees that gives workers the freedom to choose where they work.

Read more

Work from Home Allowance

A work from home allowance is money provided to employees working remotely to cover expenses associated with setting up a remote work environment.

Read more

Z

Zero-hours Contract

A zero-hours contract is an employment arrangement where employers provide no guaranteed working hours and employees are only paid for hours worked.

Read more

#

13th Month Pay

The 13th month salary is an extra payment that is usually equal to one month’s basic salary, typically paid at the end of the year.

Read more

30% Ruling

The 30% ruling is a Dutch tax benefit that allows employers to pay up to 30% of a qualified foreign employee's salary tax-free for a maximum of five years.

Read more

Can’t find what you’re after?

Or maybe the country you’re looking into isn’t available yet?

Looking for a quick cost estimate?

See local employer costs, statutory contributions, and employee net pay before making a hiring decision.