What is included on the Employer of Record (EOR) payroll Pre-funding CSV breakdown?

This article explains the components listed in the EOR Payroll Pre-funding CSV breakdown and clarifies why full-month charges appear on the invoice. This information is intended for customers.

What is included?

The EOR Payroll Pre-funding CSV breakdown provides a detailed view of what is being invoiced in advance to cover your employee payroll for the month. The following items are included:

• Employee's base salary (gross)
• Employer contributions (such as social security, pension, insurance, etc.)
• Known expenses
• Incentives (e.g., bonuses, commissions)
• Benefits
• 13th/14th salaries (where applicable by local law or contract)
• Holiday bonuses (where applicable by local law or contract)

Note: We do not prorate the employee's base salary or employer contributions on the pre-funding invoice.

13th/14th salaries and holiday bonuses (from June 1, 2026)

From June 1, 2026, the pre-funding CSV may include estimated amounts for statutory or contractual 13th/14th salaries and holiday bonuses. When applicable, these amounts are shown in dedicated lines so you can see them separately from regular monthly salary and employer costs.

This means you may see higher pre-funding amounts in months when these payments are due, compared to months when only regular payroll runs.

You can use these lines to reconcile your CSV with:

• The total amount shown on the pre-funding invoice.
• The final payroll invoice and reports for the same period.

If the final actual cost differs from the estimated amount, any adjustments will appear on a subsequent invoice or in the reconciliation for the same period.

Timing of incentives and expenses

The inclusion of incentives and expenses depends on when they are added to the Remote platform:

• Included in Pre-funding: If incentives or expenses are known at the time the pre-funding invoice is generated, they will be included.
• Included in Reconciliation: If you add incentives or expenses after the pre-funding invoice is issued but before the payroll cut-off date, they will be included in the reconciliation invoice and processed in the current month's payroll.
• Included in Next Month's Pre-funding: If you add incentives or expenses after the payroll cut-off date, they will be included in the following month's pre-funding invoice and processed in that next month's payroll.

Why is the full month charged?

EOR Payroll Pre-funding is issued on the first working day of the month, based on the information recorded in Remote at that time. Since November 1, 2025, Remote prorates salary and employer contributions for an employee who does not work the full month, as long as the employee is Active and the relevant dates are in the platform before the invoice is generated. The full month is charged only when Remote does not have that information in time.

1. The employee starts during the month

If the start date is recorded in Remote before the pre-funding invoice is generated, the invoice reflects a prorated amount covering the start date to the end of the month. If the start date is added or corrected after the invoice is generated, the pre-funding invoice reflects the full month, and Remote corrects the amount in the Reconciliation invoice.

2. The employee is terminated during the month

If the termination date is recorded in Remote before the pre-funding invoice is generated, the invoice is prorated up to the termination date. If the termination date is added or updated after the invoice is generated, the pre-funding invoice reflects the full month, and the adjustment appears in the Reconciliation invoice.

Tip: To make sure proration appears on the pre-funding invoice, record start dates, termination dates, and approved unpaid or parental leave in Remote no later than the last calendar day of the previous month.

Any remaining difference between the pre-funded amount and the actual payroll cost is corrected in the Reconciliation invoice after month-end.

See also: Why wasn’t the pre-funding invoice prorated?

Do I need to pay the full invoice?

Yes, please pay the pre-funding invoice in full. This ensures timely payroll processing and helps you avoid late fees. If adjustments are required, they will be reflected in the Reconciliation invoice and may result in a credit.