A Contractor of Record (COR) is a specialized form of Agent of Record (AOR) service focused specifically on managing contractors. While both act as intermediaries, CORs handle classification, compliance, payments, and tax filings for independent contractors, unlike broader AOR services used in insurance or construction.

Using a Contractor of Record (COR) ensures legal compliance, minimizes misclassification risks, simplifies international payments, and reduces admin workload. It also provides peace of mind by handling sensitive processes like tax documentation and IP protection.