Hiring in the US through an EOR: 7.7% federal employer cost, and where the state part goes
Summary
Summary
Three federal lines, $6,927 on a $90,000 hire, 7.7%. Social Security at 6.2% stops at $184,500, Medicare at 1.45% never stops, and FUTA is 0.6% of the first $7,000. At $180,000 it is still 7.7%. State unemployment tax (SUTA) is set per state and per employer; through an EOR it runs at the provider's entity's rate, and it is outside this site's figure. The United States is the only country of the fifteen where the fee and the salary share a currency, so the total is one number: $99,315 a year with RemoFirst, $104,115 with Deel, $105,315 with Remote. If you already have a US entity, the row to look at is not EOR but PEO, $125 a month at Deel.
The three federal lines
| Line | Rate | Ceiling | On $90,000 |
|---|---|---|---|
| Social Security (OASDI), employer share | 6.20% | $184,500 | $5,580 |
| Medicare, employer share | 1.45% | none | $1,305 |
| FUTA, net of the standard state credit | 0.60% | $7,000 | $42 |
| Statutory employer contributions | 7.7% | $6,927 |
Employer cost $96,927; $193,812 at $180,000, the same 7.7%. The rate only starts to fall past the $184,500 Social Security ceiling, reaching 6.2% at $240,000. Federal law requires no paid leave, no paid holidays, no thirteenth month and, in general, no severance (the WARN Act's 60 days' notice applies to qualifying mass layoffs only).
Not in this floor. State unemployment tax, levied by fifty states on wage bases from $7,000 to over $67,000 at employer-specific rates. Through an EOR, the rate is the provider's experience rate, not your company's history. State and city paid sick leave, state disability insurance (California, New York and others) and health insurance (the ACA employer mandate applies from 50 employees) are also outside. If a quote comes in above 7.7%, most of the difference is the state layer.
The one country where you can add it up
This site publishes no exchange rate, but in the United States fee and salary are both in dollars.
| Provider | Fee, year | Year's total, $90,000 hire | Fee as share of salary |
|---|---|---|---|
| Native Teams | $1,188 | $98,115 | 1.3% |
| RemoFirst | $2,388 | $99,315 | 2.7% |
| Playroll | $4,788 | $101,715 | 5.3% |
| Multiplier | $5,988 | $102,915 | 6.7% |
| Deel | $7,188 | $104,115 | 8.0% |
| Remote / Oyster | $8,388 | $105,315 | 9.3% |
Cheapest to most expensive is $7,200, about 7% of the year. The $6,927 of statutory cost is the same on every row.
When EOR applies in the US, and when PEO does
An EOR in the United States is for a foreign company with no US entity hiring someone there. With an entity, the option is PEO rather than the $599 EOR. Deel's US PEO is $125 a month, co-employment across all fifty states with benefits included; it is cheaper because most employer obligations and the state registrations stay with your company. PEO against EOR has the detail.
Provider terms that matter in the US
- Days to start. Remote lists the US among its two-working-day countries.
- The state. Contracts, paid sick leave and final-pay deadlines follow state law. Ask the provider which state its entity is in and what its SUTA rate is.
- Cutoffs. Deel's is the 20th, Remote's the 11th.
The fee, in dollars
| Provider | Published fee, monthly | Year | Checked |
|---|---|---|---|
| Native Teams | $99, starting | $1,188 | 2026-09-28 |
| RemoFirst | $199, starting, varies by country | $2,388 | 2026-09-28 |
| Skuad | $199, starting | $2,388 | 2026-09-06 |
| Horizons (RemotePeople) | $199, list | $2,388 | 2026-09-06 |
| Deel | $599, list; PEO $125 | $7,188; $1,500 | 2026-09-06 |
| Remote | $699, list | $8,388 | 2026-09-06 |
| Provider | Published fee, monthly | Year | Checked | Provider site |
|---|---|---|---|---|
| Native Teams | $99, starting | $1,188 | 2026-09-28 | See Native Teams EOR pricing |
| RemoFirst | $199, starting | $2,388 | 2026-09-28 | See RemoFirst EOR pricing |
| Skuad | $199, starting | $2,388 | 2026-09-06 | See Skuad EOR pricing |
| Horizons (RemotePeople) | $199, list | $2,388 | 2026-09-06 | See Horizons EOR pricing |
| Deel | $599, list | $7,188 | 2026-09-06 | See Deel EOR pricing |
| Remote | $699, list | $8,388 | 2026-09-06 | See Remote EOR pricing |
Scroll sideways on a phone.
Who can employ in the US
| Provider | The US on its own pages | Checked |
|---|---|---|
| Remote | In its per-country onboarding-time list | 2026-09-29 |
| Deel | US PEO on the pricing page (EOR coverage to be confirmed separately) | 2026-10-01 |
| The other twelve | Not checked |
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Sources
- https://seatbill.com/employer-of-record/c/us
- https://seatbill.com/employer-of-record/guide
- https://www.deel.com/pricing
- https://seatbill.com/employer-of-record/providers
Related on this site
- Employer cost of hiring in the United States in 2026 (c/us)
- Is a PEO just the American version of an employer of record?
- What the number leaves out (guide)
- When you hire through an EOR, who pays each tax and social-insurance line?
Related on this site
- Hiring in the Philippines through an EOR adds 14.6%. Most of it is the 13th month, and the contribution caps are low
- Hiring in Spain through an EOR adds 47.9%, the heaviest of fifteen countries. Why does it fall to 32.3% at €120,000?
Written by Kaz, independent publisher. No commercial relationship with the providers named unless it is listed on the disclosure page.
Page last updated 2026-10-05. Sources are listed per figure and labeled statutory or payroll reference. Rates last verified 2026-08-21. This is not legal, tax or payroll advice and we do not file anyone's payroll.
Every formula on this site is written out in full on Method. Ordering is by computed cost, never by what a provider pays us.
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