Partner with Lerio to keep employment in United States legally sound — contracts, payroll and statutory benefits handled against the live rule set.
CurrencyPayroll
All compensation is paid in USD ($). Cross-border funding is converted at the daily rate on the pay date.
Working hoursSchedule
The standard week is 40. Hours beyond the statutory limit are treated as overtime and typically paid at a premium.
Paid leaveTime off
Statutory time off is 7, in addition to nationally observed public holidays.
Payment frequencyCadence
Standard payment frequency is monthly and bimonthly.
By law, there is no required frequency of payment.
Minimum wageFloor
The statutory minimum is $1,160. Lerio blocks any contract drafted below the floor.
Tax yearCalendar
The United States tax year runs Jan – Dec. Year-end filings are prepared automatically.
Every figure below is modelled, not memorised — and traceable to its source via the calculator on the right.
Employee taxes
withheld from grossFederal Income Tax Rates
withheld from grossFederal Income Tax
Taxable Annual Income
Tax Rate (%)
$0 - $12,000
10%
$12,001 - $48,000
12%
$48,001 - $100,000
22%
$100,001 - $192,000
24%
$192,001 - $250,000
32%
$250,001 - $350,000
35%
$350,001 and above
37%
Employer taxes
on top of grossEmployer Tax
on top of grossPayroll Taxes
Social Security
Medicare
6.2%
1.45%
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Rates are indicative and depend on individual circumstances. Run a salary through the calculator for a full breakdown, or ask the compliance agent for a citable figure.
Hiring in United States is modelled by Lerio; reach out to compliance for the current Employer-of-Record path.
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Fulfilling the role of the authorized employer, an Employer of Record is charged with ensuring compliance with all legal requirements pertaining to employment in the United States. This encompasses tasks such as managing payroll systems, ensuring tax conformity, and providing employment contracts as stipulated by labor regulations.
What Lerio handles
✓
Compliant local contract
Drafted to United States labour law, in English and English, with the statutory clauses pre-filled.
✓
Onboarding & payroll setup
Tax registration, social-security enrolment and the first pay cycle, configured in USD.
✓
Ongoing compliance
Document expiries, minimum-wage changes and America regulatory updates watched continuously.
✓
Statutory benefits
Leave, public holidays and mandatory contributions administered automatically.
Typical timeline
via EORDay 0
Offer accepted. Candidate details enter Lerio; the contract drafts itself from the United States template.
Day 1–3
Contract signed. Local registrations and benefit enrolment begin in parallel.
Day 3–7
Ready to work. Equipment, access and the first payroll run are scheduled.
Monthly
Steady state. Payroll, filings and compliance run on autopilot with a human approval gate.
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Not yet live for EOR. Lerio models United States, but direct hiring may need setup — the compliance agent can confirm the path.
Statutory benefits in United States, plus the supplemental coverage teams usually add.
Mandatory
✓
Unemployment insurance
✓
Health insurance
✓
Pension
Commonly added
optional✓
Private health & dental
Top-up plans on local carriers, deducted and reported through payroll.
✓
Equity & allowances
Stock, stipends and remote-work allowances modelled into USD comp.
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Lerio benchmarks each package against live America data — open the comp agent to see where an offer lands.

