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 based on the employee's active status at the time of invoicing, and it assumes coverage for the full calendar month. This applies in two specific scenarios:

1. The employee started between the 1st and 15th of the month

If the employee started after the beginning of the month but was active at the time the pre-funding invoice was issued, the full month's cost will appear on the invoice. Pre-funding is not prorated, even in cases where the employee is only active for part of the month. If the employee started after the 15th of the month, they will not be included in the invoice.

2. The employee was terminated before month-end

If the employee is terminated mid-month but was still active at the time pre-funding was calculated, the invoice will reflect the full month's cost. We pre-fund based on the assumption of continued activity throughout the month.

Any necessary prorated adjustments for salary or contributions will be made in the Reconciliation invoice after month-end.

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.