Hiring Offshore from Australia (2026): EOR Costs in Asia-Pacific, in Australian Dollars

• At the same A$60,000 salary, the total cost of an EOR hire ranges from about A$63,896 a year in Thailand to A$74,857 in South Korea, including the lowest published provider fee.
• Employer costs vary more than fees: from 0.8% of salary in Thailand to 19.1% in South Korea at that salary.
• The fee matters most where salaries are lower. A flat monthly fee is a bigger share of a smaller salary, so where our example salaries are lowest (the Philippines, Vietnam, Thailand and India) compare the lowest published prices and ask for country pricing.
• No Australian super on offshore pay: a non-resident's pay for work done outside Australia isn't qualifying earnings for the super guarantee. The EOR pays the local contributions in each country instead.

The same salary in every country, so the difference is employer costs and the provider fee. Sorted from lowest to highest total.

Salaries differ by country, so here is each guide's mid-level example salary (an example level, not salary data) and the total cost of employing at it, in Australian dollars.

Each country has its own rule that shapes how an EOR can employ there. Our guides explain it with the official source.

• [Hong Kong](/countries/hong-kong): Severance and long service payments can no longer be offset with MPF contributions.
• [India](/countries/india): New Labour Codes; permanent establishment risk.
• [Japan](/countries/japan): An EOR arrangement in which you direct the work is worker dispatch, which needs a licence and has a 3-year limit.
• [Malaysia](/countries/malaysia): Key Employment Act protections depend on whether monthly wages exceed RM4,000.
• [New Zealand](/countries/new-zealand): A client directing the work can be joined to an employee's personal grievance.
• [Philippines](/countries/philippines): Labour-only contracting prohibited.
• [Singapore](/countries/singapore): CPF applies to citizens and PRs only; foreign hires need an Employment Pass.
• [South Korea](/countries/south-korea): Worker dispatch is limited to listed jobs and two years, through a licensed agency.
• [Thailand](/countries/thailand): The client can be deemed the employer of supplied workers.
• [Vietnam](/countries/vietnam): Labour outsourcing is licensed and capped at 12 months.

Not on a non-resident's pay for work done outside Australia. Under the Superannuation Guarantee (Administration) Regulations 2018, a person's qualifying earnings don't include, for a person who isn't a resident of Australia, payments for work done outside Australia, unless the employment is covered by a certificate under an international social security agreement (reg. 12(1)(g)). Where the person is a resident of Australia but the employer isn't, payments for work done outside Australia are excluded too (reg. 12(1)(h)).

Through an EOR, the employer is the provider's local entity, which pays the local contributions in each country guide, such as SSS in the Philippines, EPF in India and Malaysia, or social insurance in Vietnam. If your own Australian company employs an Australian resident who works overseas, neither exclusion applies; see our Payday Super guide.