Against the backdrop of the annual WSG Employment & Labor Group Europe Meeting in Vienna, our firm is pleased to have coordinated the WSG Europe Employment & Labour 2026 Brochure, Employers of Record: Input and Analysis from 26 Industry Firms.
Released by the World Services Group (WSG) Employment & Labor Group Europe, the publication brings together the insights of employment law specialists across 26 European jurisdictions, offering a comparative perspective on one of the most rapidly developing models in the international employment landscape.
The publication was coordinated by our own Kleonike Achilleos, Senior Associate, and Erato Alexandrou, Junior Associate, in collaboration with employment law specialists from across the WSG network.
The report explores the legal and practical considerations surrounding Employer of Record (EoR) arrangements, which have become an increasingly important tool for organisations seeking to engage talent across borders without establishing a local legal entity. Through a comparative analysis of 26 jurisdictions, the publication examines how EoR arrangements are treated under local legal frameworks and highlights key employment, labour, tax and regulatory considerations for businesses operating internationally.
Commenting on the report, Kleonike Achilleos and Erato Alexandrou noted:
“Employers of Record are reshaping how businesses access talent across borders, but the law has not always kept pace with the speed at which the model has developed. This report brings together perspectives from across the WSG network to shed light on that evolving legal landscape and the different approaches taken across jurisdictions. Collaborating with WSG members worldwide has enabled us to bring those perspectives together and offer businesses and practitioners a practical comparative view of the opportunities, challenges and legal considerations surrounding this rapidly developing model,”
A key theme emerging from the report is that engaging an EoR does not necessarily insulate organisations from employment, regulatory or tax risk. Across many jurisdictions, rights, responsibilities and potential liabilities associated with the employment relationship may extend beyond the EoR itself and involve the client organisation, highlighting the importance of carefully assessing local legal requirements before implementing cross-border workforce arrangements.
Sharing the Cyprus Perspective in Vienna
The publication was also a timely topic of discussion at the recent WSG Employment & Labor Group Meeting in Vienna, where Kleonike Achilleos participated in a panel discussion on cross-border work and Employer of Record models.
The discussion brought together employment law specialists from across Europe to exchange perspectives on the legal and practical challenges associated with cross-border workforce arrangements. It highlighted how businesses are increasingly seeking to hire and move talent across borders while navigating employment, immigration, tax and regulatory frameworks that remain inherently local.
Reflecting on the event, Kleonike noted that the discussions complemented many of the themes explored in the report, particularly the opportunities created by EoR models and the legal questions that continue to evolve around their use in different jurisdictions.
Chrysostomides Advocates & Legal Consultants is proud to contribute to international thought leadership initiatives and professional dialogue through its active participation in World Services Group, working alongside colleagues across jurisdictions to exchange knowledge and help businesses navigate the legal complexities of an increasingly interconnected employment landscape.
Access the report here.
