employer of record
noun[C]
ACCOUNTING,HRukusacompanyororganizationthat islegallyresponsibleforpayingemployees,includingdealingwithemployeetaxes,benefits,insurance, etc.:
As theemployerofrecord,ourstaffingagencyisresponsibleforissuingpayrollchecksandsubmittinglocal,state, andfederalpayrolltaxes.