US · EMPLOYER OF RECORD

Hire US employees compliantly — at-will contracts, W-2, and SS + Medicare on one ledger.

No 50-state entity tour. Bordero staffs a US employer-of-record entity, drafts an at-will employment contract reviewed by US counsel, runs W-2 payroll on the local cycle, and reconciles home-currency invoices into your finance ledger.

US labour law is at-will by default: zero statutory probation, zero notice on either side, and no statutory severance. State carve-outs (Montana, the WARN-Act states) sit on top of the federal floor, and most employers want the contract to declare both the federal and the governing state-law regime in writing.

The statutory tax tile is W-2 payroll: EE Social Security (6.2%) and EE Medicare (1.45%) on the employee side, employer matches on the entity side, and federal income tax withholding reconciled through the IRS Pub. 15-T bracket table — collapsed into the cycle invoice so your team signs once and reconciles once.

Median 24h from signed order form to country-specific contract in United States.

  • the United States · governed entity
  • 50 · States covered by a single EOR contract
  • $ · local cycle

Compliance snapshot

United States — what Bordero carries on the ledger.

Currency$USDLocal cycle, paid at source FX
EE social (v1)7.65%Collapsed approximation
EE withholding (v1)22%Collapsed approximation
Notice0 days (at-will / no statutory notice)Per governing law default
Probation0 days statutoryPer governing law default
Governing lawthe applicable U.S. federal and state employment lawsFootnote on contract

The collapsed percentages are v1 demo approximations — declared on the payslip notice and replaced with cap- and bracket-aware math for non-trivial demographics before paying a hire. Talk to sales for a counsel-reviewed breakdown.

Contract & filings

What the country-specific contract covers.

A United States employment relationship is built on the governing law below. Bordero issues the contract, registers the entity, and handles the entity-side liabilities on the same ledger — your finance team reconciles once.

Governing law

the applicable U.S. federal and state employment laws
Footnoted on the contract and the payslip notice; surface to your reviewer before countersignature.
What the contract carries
Five provisions every United States contract covers end to end.
  • US on-boarding: Form I-9 + W-4 + state withholding election, archived per federal retention rules.
  • EOR issued on Bordero-owned US entity — no shell or PEO partner NOMINEE registered on your cap table.
  • At-will employment contract by default, with optional contractual probation, garden leave, and non-compete clauses scoped to the governing-state regime (CA, NY, IL, MN, ND, OK, and others).
  • Federal and state withholding filed on the local cycle; multi-state hires collapsed into a single W-2 by year end.
  • Social Security wage-base cap ($184,500 in 2026 — confirm with counsel for the active year) declared on the payslip notice when a hire crosses the threshold.

Notice & probation

How termination runs in United States.

v1 collapses bracket-by-tenure terms into a flat default — the notice paragraph surfaces where production employers should review the bracket choice with counsel before any termination.

Notice, probation, severance
Per-United States defaults the contract carries on every cycle.
  • At-will employment: zero probation and zero statutory notice. Termination follows the at-will clause and the contractual notice election (typically zero).
  • WARN-Act notice for mass separations (50+ employees in a 30-day window at a single site): 60 calendar days advance written notice, planned into the cycle.
  • Severance not statutory — declared as a contractual line in the offer for executives and senior hires; not modelled in v1.

Hiring non-residents

Right-to-work and immigration for United States.

Non-US hires route through the work-permit cycle before they touch payroll. The contract template holds the permit carve-out so a baseline IAM reshape never gates on a still-pending permit.

H-1B, L-1, O-1, and EAD-based work authorisation mapped per hire; non-US citizens onboard only after right-to-work clears.

Permit cycle
End-to-end coverage from sponsor / kafeel declaration to expiry tracking.
  • Right-to-work cleared via Form I-9 list-C document verification before contract countersignature.
  • Sponsored categories supported as a documented addendum: H-1B, L-1 intracompany transferee, O-1 extraordinary ability, TN (USMCA professionals), and EAD-based categories.
  • STEM-OPT 24-month clock tracked on the payslip notice for the export-control and I-983 training-plan reporting cycle.

FAQ

Questions we hear before hiring in United States.

Still curious? Write to bordero@polsia.app.

Talk to sales

United States on one ledger.

Country in. Contract, payroll, and compliance on one ledger. We'll come back with the entity, the contract template, and the first payroll cycle within a business day.

bordero@polsia.appSee pricing

We reply within one business day, in your timezone.