Agent of Record (AOR)

An Agent of Record (AOR) administers your independent contractors as an intermediary agent: it vets classification, holds the contracts, collects invoices, pays contractors and files tax paperwork such as W-9s and 1099-NEC forms. You keep directing the work. Historically a US staffing-industry model, it’s the lighter sibling of the Contractor of Record.

AOR vs COR

In practice vendors use the two labels loosely, sometimes for the same product. Where a distinction is drawn:

• AOR — administrative agency: paperwork, vetting and payments run through the agent, with limited liability transfer.
• COR — the provider is the full counterparty and contractually assumes misclassification liability, priced accordingly.

The reliable way to tell them apart is the contract, not the label: who signs with the contractor, and who indemnifies whom if a classification is challenged.

When an AOR is enough

A mostly US contractor base with 1099 volume, engagements where you want vetting and clean paperwork without paying for full liability transfer, or staffing-agency pass-through arrangements. For long-term contractors in high-enforcement jurisdictions, price a COR against it — see our AOR rating and COR rating.