Open EOR Dataset (2026): Provider Pricing + Global Statutory Employer Cost

Two openly licensed (CC BY 4.0) datasets from BestEOR.co for cross-border hiring research. This is a dated snapshot of the live catalog, with per-record citations and confidence flags. Sources include provider pricing pages, help centres and terms, government publications, legal/tax references, and World Bank macro indicators. Provider pricing and terms: 85 employer-of-record and global-payroll providers. 50 publish a starting monthly price; the other 35 have null prices and retain their quote-term citations. Median published fee: USD 349 per employee per month (lowest USD 99, highest USD 740). Each row also states, as the provider's own pages state them and with the page that states each: its security deposit (21 required, 10 sometimes, 6 none, 48 not-published), one-off setup and offboarding fees, currency-conversion terms, and visa and work-permit sponsorship for EOR hires (65 offered, 3 partner, 0 not-offered, 17 not-published). "not-published" means the provider's own pages say nothing; it is never "none". Each row carries price_verified_on, fees_verified_on (2026-10-08 to 2026-10-17) and visa_verified_on (2026-10-10 to 2026-10-17). Country employment: 139 countries with employer contribution details, minimum wage, annual leave, 15 additional employment terms and macro context. 138 records have a representative percentage comparison rate; Denmark uses fixed local-currency contributions with a null percentage. Null is not zero. Percentage figures are not salary-specific effective payroll rates: consult the caps, thresholds, contribution bases and eligibility caveats. 74 of the 1,946 statutory-term citations (3.8%) still point to a country guide published by an EOR provider in the provider file (README.md names the sites). Changes since the 2026-10-29 version (published earlier the same day): 34 of the 139 country records changed and no provider value changed (the provider CSV is byte-identical and the provider JSON differs only in its generation timestamp). No column was added or removed. Employer cost, corrected rates: the employer cost of 136 of the 139 countries was re-read at its cited source on October 29, 2026 (Brazil, Mexico, Pakistan were not re-read in this pass). The representative percentage changed for 16 countries: Benin 15.4% to 16.4%; Cambodia 4.1% to 5.4%; Cameroon 12.95% to 15.45%; Dominican Republic 15.39% to 16.39%; Finland 21% to 19.9%; India 13.6% to 13%; Indonesia 11.74% to 10.24%; Ireland 11.25% to 11.4%; Liechtenstein 7.3% to 7.9%; Luxembourg 14.24% to 13.9%; Mali 17.9% to 18.9%; Monaco 28% to 31.9%; Oman 12.5% to 14.5%; South Korea 14% to 10.5%; Tanzania 13.5% to 14%; Zambia 6% to 6.5%. Ireland's change follows a change in the law (employer PRSI rose to 11.40% on 1 October 2026); the other 15 are corrections after re-reading the cited source. For the other 120 re-read countries the percentage stands. These files carry no re-read date for the employer-cost figure, so the October 29 re-read is stated here only. Employer cost, wording and sources: the contribution breakdown text was corrected for 6 countries whose percentage did not change (Burkina Faso, Lithuania, Malaysia, Poland, Sweden, Turkey) and reworded for Belarus and Qatar together with a new source, so the breakdown text changed for 24 countries in all and the explanatory note for 5. The employer-cost citation now points to a different source for 7 countries: Australia, Belarus, Canada, Luxembourg, Philippines, Qatar, Russia. Employment terms: Brazil's standard working week now reads "44 hours (42 from mid-Dec 2026, 40 from mid-Dec 2027)" under Constitutional Amendment 141 of 16 October 2026 (a change in the law). Portugal's paternity leave is corrected from 28 to 35 days (28 compulsory plus 7 optional) and is now flagged confirmed instead of reported. Lebanon's and Iraq's paternity-leave values are unchanged; their citations moved to a stable guide page and were re-dated 2026-10-29. New terms: 3 statutory terms that were blank were researched and added, each from a law firm's published employment and labor country guide (Dentons, not an EOR provider) with its quote machine-checked on the cited page: Bolivia maximum probation period "3 months (90 days)" (confirmed); Jamaica maximum probation period "3 months (90 days)" (confirmed); Jamaica 13th-month salary "None (no statutory entitlement)" (reported). A blank is still not zero. Counts: cited data points 5,263 to 5,266 (37.88 per country); statutory-term citations 1,943 to 1,946, of which 74 (3.8%) still point to an EOR provider's guide. Documentation: README.md updates the counts above; DATA_DICTIONARY.md is unchanged. The four data files are copied from the live public exports and validated for matching row counts, unique identifiers, citations, allowed status values, numeric types and CSV/JSON agreement. Every besteor_profile_slug resolves at https://besteor.co/providers/<slug> (checked for all 85 providers in this version). manifest.json records the fetch time and SHA-256 checksums of the data files, and SHA256SUMS.txt lists the SHA-256 checksum of every other file in this version. For current data after this snapshot, use the live downloads. Attribution: BestEOR.co, Open EOR Dataset, CC BY 4.0.