The Employer of Record (EOR) model has gained significant traction globally, especially in China, as companies look for efficient ways to expand their workforce without directly es-tablishing a legal entity. Under the EOR arrangement, a third-party organization acts as the legal employer for workers, handling payroll, taxes, benefits, and compliance, while the client company manages the day-to-day tasks and responsibilities. This model is particularly appealing for businesses entering new markets or managing temporary or remote teams.