- What it is: the provider holds the contract with the contractor and pays them, while you direct the work. Remote describes its service as "You direct the work, we hold the contract".
- What it costs: published prices from US$149 to US$400 per contractor a month among the providers below.
- What it doesn't change: whether the person is legally an employee. If they work like an employee, local law can treat them as one whatever the contract says, and then you need an Employer of Record or your own entity.
- Contractor of Record vs contractor management: contractor management software helps you contract and pay contractors yourself (Deel from US$49, RemotePass US$39); with a COR, the provider is the contracting party.
| Provider | Product | Published price (per contractor a month) | Terms on its pricing page |
|---|---|---|---|
| Rivermate | Contractor of Record | From US$149 | Varies by country, headcount, project and expat vs local hire; Rivermate says it signs the contract |
| Papaya Global | Contractor of Record | From US$199 | Includes immigration services, automated statutory payments and liability coverage, per its pricing page |
| Atlas HXM | Agent of Record (AOR) | US$199 | Includes a country-specific classification assessment, quarterly checks and 12-month Classification Protection up to US$100,000 |
| RemotePass | Contractor of Record | From US$299 | No entity required, per its pricing page |
| Deel | Contractor of Record | From US$325 | Shifts classification liability to Deel, per its pricing page |
| Remote | Contractor of Record | From US$325 | Remote contracts with and pays the contractor directly; uncapped indemnity, with misclassification and local compliance |
| Multiplier | Contractor of Record | US$400 | Billed annually, plus compliance-mandated add-ons and an implementation fee as applicable |
| Item | Contractor of Record | Employer of Record | Agent of Record (Atlas HXM) |
|---|---|---|---|
| Relationship with the worker | Contractor: a services contract held by the provider | Employee: an employment contract held by the provider | Contractor, with Atlas providing onboarding, payments and classification checks |
| Payroll taxes and social security | Not as an employer; the contractor handles their own | Yes: the provider runs payroll and employer contributions | Not as an employer |
| Employment rights (leave, notice, severance) | No, unless the person is reclassified as an employee | Yes, under local law | No, unless reclassified |
| Published starting price | From US$149 | From US$199 (see the EOR pricing tracker) | US$199 |
Some Polish professionals work on B2B contracts through their own sole-trader business. That's legal for genuine contractors, but the Labour Code draws a firm line: work done for an employer, under its direction, at a place and time it sets, is employment "regardless of the name of the contract the parties conclude" (art. 22 ยง 1ยน), and an employment contract may not be replaced by a civil-law contract while those conditions continue (art. 22 ยง 1ยฒ).
A Contractor of Record changes who holds the contract, not how the work is done. If the person works like an employee, a COR doesn't fix that: use an Employer of Record, which employs them under a Polish employment contract (umowa o pracฤ). See our Poland guide and contractor vs employee tests by country.
- The work is genuinely independent: a defined project or deliverable, the contractor's own tools and hours, and freedom to work for others.
- You want the provider to hold the contract and take on the classification checks or indemnity it offers. Read the terms: Atlas caps its Classification Protection at US$100,000, while Remote describes its COR indemnity as uncapped.
- Use an Employer of Record instead if the person will work set hours under your direction as part of your team, or for your first full-time hire in a country. See EOR vs contractor.
What is a Contractor of Record?
A provider that holds the contract with your contractor and pays them, so the provider rather than your company is the contracting party. Remote, for example, says it "contracts with and pays the contractor directly".
What's the difference between a Contractor of Record and an Employer of Record?
A Contractor of Record engages the person as a contractor, with no payroll taxes, employer contributions or employment rights. An Employer of Record employs them under a local employment contract, runs payroll and pays employer contributions. Which one is right depends on how the person actually works.
How much does a Contractor of Record cost?
Published prices run from US$149 to US$400 per contractor a month: Rivermate from US$149, Papaya Global from US$199, Atlas HXM US$199, RemotePass from US$299, Deel from US$325, Remote from US$325, Multiplier US$400.
What is an Agent of Record?
Atlas HXM's name for its contractor service: US$199 per contractor a month, including a country-specific classification assessment, quarterly checks and 12-month Classification Protection of up to US$100,000, according to its pricing page.
Can I use a Contractor of Record in Poland?
For genuine contractors, yes. But under the Polish Labour Code, work under your direction at a place and time you set is employment whatever the contract is called (art. 22 ยง 1ยน), so someone who works like an employee needs an employment contract, for example through an Employer of Record.
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- 8Kodeks pracy, consolidated text (Dz.U. 2026 poz. 1245)
Dziennik Ustaw (Sejm ELI)
Art. 22 ยง 1, ยง 1ยน and ยง 1ยฒ: the definition of employment, regardless of the contract's name, and the ban on replacing an employment contract with a civil-law contract.