Engage Freelancers and Contractors
Without Creating Employment
COR (Contractor of Record) for organizations that need specialists project by project. We draft the service agreement under the Civil & Commercial Code, verify contractor status before work begins, withhold 3% tax and issue certificates every cycle — with no employment relationship created.
COR is available for Thai nationals and Thai-registered entities only.
Why Choose Contractor of Record?
Use specialist talent per project, without the obligations of permanent employment.
No Employment Obligations
No social security, no severance, outside the Labour Protection Act. The contract ends when the agreed work is delivered.
A Classification You Can Defend
We assess the engagement against the hire-of-work test (CCC §587) before the contract starts, and keep audit-ready documentation should it ever be challenged.
Contracts and Payments, Handled
A service agreement that assigns the work product to you, plus invoice validation, 3% withholding, and WHT certificates.
COR vs Paying a Freelancer Directly
The risks you can't see when you manage contractors yourself.
| Feature | H On COR | Paying Direct |
|---|---|---|
| Contractor status check | Assessed and documented before work starts | No check — the risk sits with you |
| Contract and IP | Service agreement, work product assigned to you | Often no contract, or a chat thread |
| Withholding tax | 3% withheld, certificate issued each cycle | You must withhold and file it correctly |
| If reclassified as an employee | Documentation is ready to defend it | Back tax + 1.5%/month, social security, and severance |
| Admin per contractor | One consolidated invoice from H On | Every contractor separately, every cycle |
Who Uses Our COR Services?
Specialist talent per project, without adding permanent headcount.
IT & Tech
Our COR service lets IT & Tech businesses engage developers and designers project by project, compliantly, with no employment status or long-term obligation.
Recommended Roles
Our COR service lets IT & Tech businesses engage developers and designers project by project, compliantly, with no employment status or long-term obligation.
Recommended Roles
COR Frequently Asked Questions
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Head Office
11 UPD Residence Building, Unit 108, 1st Floor Soi Ramintra 99, Ramintra Rd., Kannayao, Kannayao, Bangkok 10230 Thailand
Business Hours
Mon - Fri, 09:00 AM - 06:00 PM