Employer of Record (EOR) vs. Own Company
✓ 2026 rates · break-even model · Korea Insider ProHiring in Korea: use an Employer of Record (EOR), or set up your own company? Compare total cost and find the break-even point. Salary and statutory employer insurance are the same either way — the decision driver is the EOR fee vs. entity setup & admin.
Headcount you plan to employ in Korea.
How long you expect to employ in Korea.
Used to add the employer's statutory insurance (~10.8%), which both routes pay.
Platform/service fee on top of salary. Korea EORs run ~$200–$600/employee/month (RemoFirst, Multiplier, Remote, Deel). FX ≈ ₩1,370/$.
For 등록면허세. A foreign-invested company on a D-8 visa needs ≥ ₩100M (this is your company's money, not a fee).
Outsourced 기장·tax filing for the company. ~₩150k–250k/month for a small company.
Seoul (all), parts of Incheon/Gyeonggi. Triples 등록면허세 (1.2% vs 0.4% of capital).
Recommendation
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—
EOR — total cost
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Own entity — total cost
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| EOR route | |
| Salary + employer insurance (all employees) | — |
| EOR fees | — |
| Total over horizon | — |
| Own-entity route | |
| Salary + employer insurance (all employees) | — |
| One-time setup (등록면허세 + 교육세 + agent) | — |
| Bookkeeping / tax filing | — |
| Total over horizon | — |
Break-even
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Sources & assumptions
• 등록면허세: capital ≤ ₩28M → fixed ₩112,500; above → 0.4% of capital (×3 = 1.2% in the over-concentration zone) + local education tax 20%. startbiz.go.kr
• Employer statutory insurance ≈ 10.8% of salary (National Pension, Health + Long-term care, Employment, Industrial accident, 2026), paid by both routes. 4insure.or.kr
• EOR fee ranges: Korea EOR providers, 2026 (RemoFirst ~$199, Multiplier ~$400, Remote/Deel ~$599 / employee / month).
• Excludes: corporate income tax on profits, office/visa/legal-translation costs, VAT. Capital is not a cost (it stays in the company). Estimate only.
• 등록면허세: capital ≤ ₩28M → fixed ₩112,500; above → 0.4% of capital (×3 = 1.2% in the over-concentration zone) + local education tax 20%. startbiz.go.kr
• Employer statutory insurance ≈ 10.8% of salary (National Pension, Health + Long-term care, Employment, Industrial accident, 2026), paid by both routes. 4insure.or.kr
• EOR fee ranges: Korea EOR providers, 2026 (RemoFirst ~$199, Multiplier ~$400, Remote/Deel ~$599 / employee / month).
• Excludes: corporate income tax on profits, office/visa/legal-translation costs, VAT. Capital is not a cost (it stays in the company). Estimate only.
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