What is an Employer of Record (EOR) and Agent of Record (AOR)?
Last updated: August 2, 2026
Applies to: All workers. What Ascen is to you — an Employer of Record or an Agent of Record — depends on your job classification (employee vs. independent contractor) and your country.
Your placement usually involves three parties: your Staffing Partner (who recruited and placed you and manages your assignment, schedule, and day-to-day work), Ascen (your Employer or Agent of Record, who handles all HR and payroll), and the client (the company where you actually do the work). Ascen's role is described by one of two terms — Employer of Record or Agent of Record — depending on how you're engaged.
Employer of Record (EOR)
If you're an employee, Ascen is your Employer of Record (EOR) — your legal employer for payroll, tax, and compliance purposes, even though your Staffing Partner directs your assignment and the client is where you work. As your EOR, Ascen:
Runs payroll and issues your pay
Withholds and remits your taxes and makes the required statutory contributions
Handles onboarding, work-eligibility verification, and other compliance
Offers benefits where they're available on your assignment
Issues your year-end tax documents and keeps your employment records
This is how US W-2 employees, Canadian T4 employees, and employees outside the US and Canada (employed through a locally compliant employer of record in your country) are engaged.
Agent of Record (AOR)
If you're an independent contractor (also called 1099, Corp-to-Corp, or C2C), Ascen acts as your Agent of Record (AOR) — the counterparty on your contract that pays you directly. Because you're not an employee:
Ascen does not withhold taxes — you're responsible for your own taxes
You complete a W-9 (US) or W-8BEN (outside the US) instead of employee tax forms
You receive a year-end 1099-NEC where applicable, not a W-2 or T4
Ascen can pay contractors directly as Agent of Record in many countries, including the US.
Quick reference
You are… | Ascen is your… | Key year-end form |
|---|---|---|
US employee (W-2) | Employer of Record | W-2 |
Canadian employee (T4) | Employer of Record | T4 (+ RL-1 in Quebec) |
Employee outside the US/Canada | Employer of Record (via a local entity in your country) | Local tax document |
US independent contractor (1099 / C2C) | Agent of Record | 1099-NEC |
Independent contractor outside the US | Agent of Record | Per your country |
If you're not sure whether you're an employee or an independent contractor, see Am I a W-2 employee or a 1099 independent contractor? (US).
Why your portal might look different
Your Staffing Partner may white-label the portal with their own logo, name, and colors. If you don't see the Ascen name when you log in, that's expected — the underlying platform, your pay stubs, tax forms, and employment records are all Ascen regardless of the branding shown.
Who to contact
The simple rule: all HR and payroll matters go to Ascen (we're your Employer or Agent of Record). Your Staffing Partner is only your contact for the job itself — when and where to show up, your schedule, and day-to-day work on site.
Your question is about… | Who to contact |
|---|---|
Pay, taxes, benefits, tax forms, employment records, onboarding — any HR or payroll matter | Ascen — support@ascen.com |
When/where to show up, your schedule, day-to-day duties on the job | Your Staffing Partner (or on-site supervisor) |
How this works by role:
US and Canada employees (EOR): contact Ascen at support@ascen.com for all HR and payroll questions.
Independent contractors (AOR), anywhere: contact Ascen at support@ascen.com.
Employees outside the US and Canada (EOR): your in-country HR partner handles HR and payroll locally — but you can always contact Ascen at support@ascen.com as well.
Related articles
Am I a W-2 employee or a 1099 independent contractor? (US)
How independent contractors are paid (net terms)
Where to find your tax documents for the year