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Do not build this. It is not software, it is a company in each country.

An employer of record employs somebody on your behalf where you have no legal entity. That means a real subsidiary, local employment contracts, local payroll, local tax filings, and legal liability if a contractor is later found to have been an employee. None of that is code, and getting it wrong is a matter for a tribunal rather than a bug report.

WHY THIS IS THE CLEAREST NO ON THE LIST
- Misclassifying an employee as a contractor is a real and common finding, with back taxes, penalties and employment rights attached
- The rules differ by country and change, and several jurisdictions have tightened them recently
- The fee is buying somebody else's liability, which is the one thing you genuinely cannot build

WHAT YOU CAN BUILD, AND SHOULD, IF YOU PAY CONTRACTORS DIRECTLY

**A payment record**, which is dull and is the thing that saves you at audit:
- contractors: id, name, country, tax_id, contract_path, contract_signed_at, currency, rate, rate_kind
- invoices: id, contractor_id, period_start, period_end, amount, currency, received_at, paid_at, reference, fx_rate, fx_date
- payments: with the bank reference, so every line reconciles against a statement
- Amounts in integer minor units with a currency, and the exchange rate stored with its date. Never recompute a historical conversion — the rate at the time is a fact and today's rate is not
- Documents retained for the period your jurisdiction requires, with the basis written down

**And a compliance checklist per country you pay into**, written by a person who knows: what makes a contractor a contractor there, what the contract must say, what you must withhold, and what you must file. Review it annually. That document is worth more than any software.

WHAT NOT TO DO
- Do not use a contractor agreement template you found online for a country whose law you have not read
- Do not decide the classification yourself because it is cheaper. That decision is made by a tribunal afterwards, using facts about how the work actually happened rather than what the contract said
- Take advice before the first hire, not after the first letter

THE ONE-LINE VERSION
You are buying a legal entity and somebody else's liability. Build the payment record, and pay a professional for the classification advice.