EOR Cost Analysis 2026: Full Breakdown by Country and Role Type

Detailed EOR total cost of employment data across India, Poland, Philippines, Colombia, and the UK — broken down by role type, with cost-at-scale analysis and health insurance benchmarks.

remvix

August 7, 2026

This report provides a detailed cost analysis of EOR employment across 8 countries and 6 functional areas. Data is derived from Remvix client invoicing data and public provider pricing. All figures are in USD.

EOR Cost Benchmarks by Country (2026)

Total annual cost per EOR employee = Gross salary + Statutory costs + EOR management fee

India — Mid-level software engineer ($22,000 gross)

Gross salary: $22,000
Employer EPF (12% of basic, ~50% of gross): $1,320
Employer ESI (3.25% of gross, below threshold): $715
Gratuity accrual (4.81% of basic): $529
EOR management fee: $5,040 ($420/month average)
Health insurance top-up: $840
Total annual cost: $30,444
Fully-loaded cost as % of gross: 138% of gross

Poland — Mid-level software engineer ($52,000 gross)

Gross salary: $52,000
ZUS employer contributions (~20.5%): $10,660
EOR management fee: $6,588 ($549/month)
Total annual cost: $69,248
Fully-loaded cost as % of gross: 133% of gross

Philippines — Mid-level customer support ($14,000 gross)

Gross salary: $14,000
SSS + PhilHealth + Pag-IBIG (~12%): $1,680
13th month pay (mandatory): $1,167
EOR management fee: $3,960 ($330/month)
Total annual cost: $20,807
Fully-loaded cost as % of gross: 149% of gross

Colombia — Mid-level software engineer ($32,000 gross)

Gross salary: $32,000
Social security contributions (~30%): $9,600
EOR management fee: $5,400 ($450/month)
Total annual cost: $47,000
Fully-loaded cost as % of gross: 147% of gross

United Kingdom — Mid-level engineer ($75,000 gross)

Gross salary: $75,000
National Insurance employer (13.8%): $10,350
EOR management fee: $7,188 ($599/month)
Total annual cost: $92,538
Fully-loaded cost as % of gross: 123% of gross

EOR Cost by Function (India, 2026)

Software engineering (senior): $50,000–$65,000 total annual EOR cost
Data engineering (senior): $45,000–$58,000
DevOps/SRE (senior): $42,000–$55,000
Customer support (mid): $18,000–$24,000
Finance/accounting (mid): $20,000–$28,000
UI/UX design (mid): $22,000–$30,000
Product management (senior): $48,000–$65,000

EOR vs Direct Employment at Scale

At 10 employees (India)

EOR total cost (10 engineers × $30,000/year): $300,000
Own entity total cost (10 engineers × $22,000 salary + $4,000 statutory + $2,200 entity overhead): $282,000
EOR premium at 10 employees: $18,000/year (6.4%)

At 25 employees (India)

EOR total cost (25 × $30,000): $750,000
Own entity total cost (25 × ($22,000 + $4,000 + $1,000 overhead)): $675,000
EOR premium at 25 employees: $75,000/year (11.1%) — entity transition threshold

At 50 employees (India)

EOR total cost: $1,500,000
Own entity total cost: $1,350,000
EOR premium: $150,000/year — clear case for own entity at this scale

Health Insurance Add-On Costs (India)

ESI only (statutory, below wage threshold): $0 additional to employer
Group health insurance top-up (employee only): $600–$900/year
Group health insurance (employee + spouse): $900–$1,400/year
Group health insurance (employee + spouse + 2 children): $1,200–$2,000/year
Critical illness rider add-on: $200–$400/year additional

Termination Costs

Notice period cost (90 days, $30,000 salary): $7,500
Leave encashment (18 days average): $1,234
Gratuity (5 years service, $30,000 salary): $15,000
Severance (if applicable beyond statutory): case-specific
EOR termination management fee (provider-specific): $0–$1,000
Total typical exit cost for a 3-year employee: $9,000–$12,000