An Agent of Record (AOR) is an intermediary that a client company appoints to manage the administrative, contractual, and compliance obligations associated with engaging independent contractors. Rather than replacing the contractor relationship -- which remains commercial, not employment -- the AOR handles invoicing, currency conversion, background checks, and contract execution between the client and the contractor.
The AOR model has grown in prominence as organisations scale contingent workforces across multiple jurisdictions. By centralising contractor administration through a single AOR, companies reduce the administrative burden on procurement and legal teams while ensuring consistent contract terms and payment processes.
AOR differs from an Employer of Record (EOR) in that no employment relationship is created; the contractor retains self-employed status. In the Netherlands, this model aligns closely with the use of a "ZZP-bemiddelaar" (self-employed intermediary) that facilitates contracts between a client and a freelance professional (ZZP'er) without converting the engagement to employment.