{"countryCode":"US","releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","approvalState":"pending","answerBlocks":[{"questionId":"US:work_rights","snapshotAnswerId":"US:work_rights:v1","topicKey":"work_rights","question":"Who has the right to work?","countryCode":"US","scope":{"countryCode":"US","subnational":null,"worker":"resident office employee baseline; foreign-national route separately unresolved"},"directAnswer":"The employer must verify identity and authorization to work through Form I-9 for each US hire, including citizens. A foreign national needs status that authorizes this employment; an EOR service offer does not itself confer permission. USCIS instructions allow Section 2 within three business days after the first day, with different timing for very short hires.","rules":[],"actions":["Confirm visa sponsorship route for specific worker."],"exceptionsAndUnknowns":["visa sponsorship route for specific worker","state/role restrictions"],"researchStatus":"partial","approvalState":"pending","reviewOnly":true,"sourceVersionIds":["source:3f9c00d40ff2@2788b91a6d4adb4ec069","source:e7c1a6d52f09@53781398c1412eb89532"],"sources":[{"id":"3f9c00d40ff2","url":"https://www.remofirst.com/country-guide/united-states","publisher":"RemoFirst","kind":"substantive_country_guide","retrievedAt":"2026-09-28","versionId":"source:3f9c00d40ff2@2788b91a6d4adb4ec069","approval":"pending"},{"id":"e7c1a6d52f09","url":"https://www.uscis.gov/sites/default/files/document/forms/i-9instr.pdf","publisher":"USCIS","kind":"official_instructions","retrievedAt":"2026-09-28","versionId":"source:e7c1a6d52f09@53781398c1412eb89532","approval":"pending"}],"claimVersionIds":[],"moduleVersionId":"country-snapshot:US@501073566f7813680a8d","coverageVersionId":null,"releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","reviewedAt":"2026-09-28","effectiveDate":null,"numbers":[]},{"questionId":"US:prestart","snapshotAnswerId":"US:prestart:v1","topicKey":"prestart","question":"What must happen before the person starts?","countryCode":"US","scope":{"countryCode":"US","subnational":null,"worker":"typical employee"},"directAnswer":"Before a US worker begins paid work, confirm their work authorization and complete the employee's I-9 Section 1 by the first day. The employer or authorized representative must inspect documents and complete Section 2 within three business days after the start, subject to the short-hire exception. State new-hire reporting and payroll registration remain employer tasks.","rules":[],"actions":["Confirm state new-hire reporting deadline."],"exceptionsAndUnknowns":["state new-hire reporting deadline","role-specific checks"],"researchStatus":"partial","approvalState":"pending","reviewOnly":true,"sourceVersionIds":["source:3f9c00d40ff2@2788b91a6d4adb4ec069","source:e7c1a6d52f09@53781398c1412eb89532"],"sources":[{"id":"3f9c00d40ff2","url":"https://www.remofirst.com/country-guide/united-states","publisher":"RemoFirst","kind":"substantive_country_guide","retrievedAt":"2026-09-28","versionId":"source:3f9c00d40ff2@2788b91a6d4adb4ec069","approval":"pending"},{"id":"e7c1a6d52f09","url":"https://www.uscis.gov/sites/default/files/document/forms/i-9instr.pdf","publisher":"USCIS","kind":"official_instructions","retrievedAt":"2026-09-28","versionId":"source:e7c1a6d52f09@53781398c1412eb89532","approval":"pending"}],"claimVersionIds":[],"moduleVersionId":"country-snapshot:US@501073566f7813680a8d","coverageVersionId":null,"releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","reviewedAt":"2026-09-28","effectiveDate":null,"numbers":[]},{"questionId":"US:employer_cost","snapshotAnswerId":"US:employer_cost:v1","topicKey":"employer_cost","question":"What does employment cost above salary?","countryCode":"US","scope":{"countryCode":"US","subnational":"Texas","worker":"resident office employee baseline; foreign-national route separately unresolved"},"directAnswer":"For a covered US employee in 2026, employer Social Security is 6.2% of annual wages up to USD 184,500; employer Medicare is 1.45% without a wage cap. Federal and state unemployment, workers' compensation and mandated local benefits depend on the employing entity and work state. Additional Medicare withholding above the threshold is employee-side only.","rules":[],"actions":["Confirm FUTA and SUTA employer rates."],"exceptionsAndUnknowns":["FUTA and SUTA employer rates","state workers compensation","state/local benefit mandates"],"researchStatus":"partial","approvalState":"pending","reviewOnly":true,"sourceVersionIds":["source:96a8920f3231@1e58ca91ad38f81dd42d","source:3f9c00d40ff2@2788b91a6d4adb4ec069"],"sources":[{"id":"96a8920f3231","url":"https://www.irs.gov/taxtopics/tc751","publisher":"US Internal Revenue Service","kind":"official_guidance","retrievedAt":"2026-09-28","versionId":"source:96a8920f3231@1e58ca91ad38f81dd42d","approval":"pending"},{"id":"3f9c00d40ff2","url":"https://www.remofirst.com/country-guide/united-states","publisher":"RemoFirst","kind":"substantive_country_guide","retrievedAt":"2026-09-28","versionId":"source:3f9c00d40ff2@2788b91a6d4adb4ec069","approval":"pending"}],"claimVersionIds":[],"moduleVersionId":"country-snapshot:US@501073566f7813680a8d","coverageVersionId":null,"releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","reviewedAt":"2026-09-28","effectiveDate":null,"numbers":[{"id":"US-OASDI-2026","name":"Social Security employer","side":"employer","ratePercent":6.2,"base":"annual covered wages","cap":184500,"currency":"USD","period":"year","effectiveDate":"2026-01-01","sourceIds":["96a8920f3231"],"verification":"official"},{"id":"US-MEDICARE-2026","name":"Medicare employer","side":"employer","ratePercent":1.45,"base":"all covered wages","cap":null,"currency":"USD","period":"year","effectiveDate":"2026-01-01","sourceIds":["96a8920f3231"],"verification":"official"}]},{"questionId":"US:payroll","snapshotAnswerId":"US:payroll:v1","topicKey":"payroll","question":"When must payroll and payments happen?","countryCode":"US","scope":{"countryCode":"US","subnational":"Texas","worker":"See individual claim scope","claimScopes":["Texas Payday Law; other states, leave payout and federal WARN are separate"]},"directAnswer":"In Texas, an involuntarily separated employee’s final wages are due within six calendar days. An employee who leaves voluntarily must be paid by the next regular payday.","rules":[{"text":"In Texas, an involuntarily separated employee’s final wages are due within six calendar days. An employee who leaves voluntarily must be paid by the next regular payday.","scope":"Texas Payday Law; other states, leave payout and federal WARN are separate","remaining":"Work state, earned compensation, leave policy, deductions and mass-layoff rules","versionId":"claim:claim-f5c8635b8805@baad62078d2d4fc39885","sourceVersionIds":["source:aee683fabbb8@d93895a55139c85b856b"],"effectiveDate":null,"approval":"pending"}],"actions":["Confirm Work state, earned compensation, leave policy, deductions and mass-layoff rules."],"exceptionsAndUnknowns":["Work state, earned compensation, leave policy, deductions and mass-layoff rules"],"researchStatus":"partial","approvalState":"pending","reviewOnly":true,"sourceVersionIds":["source:aee683fabbb8@d93895a55139c85b856b"],"sources":[{"id":"aee683fabbb8","url":"https://efte.twc.texas.gov/final_pay.html","publisher":"Texas Workforce Commission","kind":"official_scoped_claim","retrievedAt":"2026-09-28","versionId":"source:aee683fabbb8@d93895a55139c85b856b","approval":"pending"}],"claimVersionIds":["claim:claim-f5c8635b8805@baad62078d2d4fc39885"],"moduleVersionId":"country-snapshot:US@501073566f7813680a8d","coverageVersionId":null,"releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","reviewedAt":"2026-09-28","effectiveDate":null,"numbers":[]},{"questionId":"US:exit","snapshotAnswerId":"US:exit:v1","topicKey":"exit","question":"What happens at exit?","countryCode":"US","scope":{"countryCode":"US","subnational":"Texas","worker":"See individual claim scope","claimScopes":["Texas Payday Law; other states, leave payout and federal WARN are separate"]},"directAnswer":"In Texas, an involuntarily separated employee’s final wages are due within six calendar days. An employee who leaves voluntarily must be paid by the next regular payday.","rules":[{"text":"In Texas, an involuntarily separated employee’s final wages are due within six calendar days. An employee who leaves voluntarily must be paid by the next regular payday.","scope":"Texas Payday Law; other states, leave payout and federal WARN are separate","remaining":"Work state, earned compensation, leave policy, deductions and mass-layoff rules","versionId":"claim:claim-f5c8635b8805@baad62078d2d4fc39885","sourceVersionIds":["source:aee683fabbb8@d93895a55139c85b856b"],"effectiveDate":null,"approval":"pending"}],"actions":["Confirm Work state, earned compensation, leave policy, deductions and mass-layoff rules."],"exceptionsAndUnknowns":["Work state, earned compensation, leave policy, deductions and mass-layoff rules"],"researchStatus":"partial","approvalState":"pending","reviewOnly":true,"sourceVersionIds":["source:aee683fabbb8@d93895a55139c85b856b"],"sources":[{"id":"aee683fabbb8","url":"https://efte.twc.texas.gov/final_pay.html","publisher":"Texas Workforce Commission","kind":"official_scoped_claim","retrievedAt":"2026-09-28","versionId":"source:aee683fabbb8@d93895a55139c85b856b","approval":"pending"}],"claimVersionIds":["claim:claim-f5c8635b8805@baad62078d2d4fc39885"],"moduleVersionId":"country-snapshot:US@501073566f7813680a8d","coverageVersionId":null,"releaseVersionId":"release:eor-core-98076d948656f056@a78fd31855c3edc07c41","reviewedAt":"2026-09-28","effectiveDate":null,"numbers":[]}],"scenarios":[{"id":"scenario-us-contractor-history","slug":"us-contractor-history","countryCode":"US","topicKey":"worker_conversion","title":"Does moving a US contractor to an EOR solve past classification risk?","directAnswer":"Do not assume so. Assess the historical relationship under the relevant tests and use the EOR arrangement to document the future employment. Allocate any past tax, wage or benefit review separately.","verifiedRule":"For federal employment tax, the IRS assesses behavioural control, financial control and the relationship between the parties. The label used in the agreement is not decisive.","sourceKeys":["us-status"],"scope":"US federal employment-tax classification; state law and other federal employment tests are separate","remaining":["Work state and applicable classification tests","Past control, payment and working arrangements","Historic filings, benefits and any remediation"],"actions":["Preserve contracts, invoices and evidence of how work was performed.","Request a jurisdiction-specific historic assessment.","Agree the new employer, compensation and start documentation."],"workedScenario":"A full-time contractor managed like an employee moves to payroll next month. The new contract does not itself answer what the worker’s earlier status was.","related":["contractor-to-eor","employee-reassurance"],"reviewedAt":"2026-09-28","contentType":"country_scenario","answerConfidence":null,"scopedRuleConfidence":0.9,"confidenceBasis":"Editorial assessment of the narrowly stated official rule, not calibrated probability or confidence in the whole scenario.","evidenceStatus":"scoped_rule_verified_application_conditional","sourceIds":["aeo-source-us-status"],"moduleVersionId":"module:scenario-us-contractor-history@6dc697dd6456a375f45b","approvalState":"pending","sourceVersionIds":["source:aeo-source-us-status@0d21f0d961db5773df10"],"sources":[{"id":"aeo-source-us-status","title":"IRS: independent contractor or employee","publisher":"IRS","url":"https://www.irs.gov/taxtopics/tc762","kind":"official","retrievedAt":"2026-09-28","locator":"Common-law evidence categories"}]},{"id":"scenario-us-tx-unpaid-wages","slug":"us-tx-unpaid-wages","countryCode":"US","topicKey":"employment_management","title":"What should a Texas EOR employee do when wages are missing?","directAnswer":"Raise the missing wages with the legal employer promptly, preserve the pay records and identify the applicable claim route. Do not assume an open provider-support ticket extends a legal deadline.","verifiedRule":"Texas Workforce Commission guidance says an administrative wage claim must be filed no later than the 180th day after the wages were due.","sourceKeys":["tx-claim"],"scope":"Texas Payday Law administrative claims for covered workers; other claims and jurisdictions differ","remaining":["Legal due date and wage type","Coverage, claimant status and correct employer","Other available remedies and deadlines"],"actions":["Compare the contract, payslip and bank payment.","Ask the employer for a dated correction and updated records.","Consult TWC guidance promptly if unresolved."],"workedScenario":"If an agreed commission was omitted, establish when it became payable under the agreement. Use that evidence when assessing the claim deadline; the date the employee notices the error is not necessarily the due date.","related":["payroll-problems","employee-reassurance"],"reviewedAt":"2026-09-28","contentType":"country_scenario","answerConfidence":null,"scopedRuleConfidence":0.9,"confidenceBasis":"Editorial assessment of the narrowly stated official rule, not calibrated probability or confidence in the whole scenario.","evidenceStatus":"scoped_rule_verified_application_conditional","sourceIds":["aeo-source-tx-claim"],"moduleVersionId":"module:scenario-us-tx-unpaid-wages@3080f190e1862d9b00f6","approvalState":"pending","sourceVersionIds":["source:aeo-source-tx-claim@c104229b30f4b76a78d0"],"sources":[{"id":"aeo-source-tx-claim","title":"Texas Workforce Commission: wage claims","publisher":"Texas Workforce Commission","url":"https://www.twc.texas.gov/sites/default/files/fdcm/docs/wh-52-eng-are-you-owed-wages-twc.pdf","kind":"official","retrievedAt":"2026-09-28","locator":"180-day filing deadline"}]}],"workedExample":{"id":"US-TX-resident-office-120000-2026","profile":"Texas resident salaried office employee, assumed FICA-covered; classification and benefits need confirmation","salary":120000,"currency":"USD","period":"year","date":"2026-09-28","components":[{"factId":"US-OASDI-2026","amount":7440},{"factId":"US-MEDICARE-2026","amount":1740}],"knownEmployerCost":9180,"knownEmploymentBill":129180,"exclusions":["FUTA","Texas unemployment","workers compensation","benefits","provider fees and deposits"],"status":"partial"}}