Before you've incorporated anything in India, you may already need people on the ground — a country lead, a first engineer, someone to close your first deals. That timing gap is where the Employer of Record (EOR) vs. own-entity decision comes in.

The Hiring Dilemma for New Entrants

Incorporating a subsidiary, opening a bank account and registering for statutory schemes takes real time. If you need someone employed compliantly before that process finishes — or before you're fully committed to India — hiring through your own entity simply isn't an option yet.

What an Employer of Record Does

An EOR is already a legally registered employer in India. They put your hire on payroll under compliant contracts, handle PF, ESIC and TDS deductions, and manage statutory filings — while you direct the person's day-to-day work as if they were your own employee. It's the fastest way to get compliant boots on the ground.

What Owning Your Entity Means for Hiring

Once you've incorporated, hiring directly gives you full control over compensation structuring, benefits, equity plans, and how the role is positioned internally. It's also usually more cost-effective at scale — EOR providers charge an ongoing fee per employee that adds up as your team grows.

FactorEmployer of RecordOwn Entity
Speed to hireDaysWeeks to months
Upfront costLowHigher (incorporation + setup)
Control over structuringLimitedFull
Cost at scale (5+ hires)Higher over timeMore cost-effective
A common path. Many foreign companies start with an EOR for their first 1–5 hires, then transition to their own subsidiary once the India bet is validated and the team is growing. A well-planned transition moves employees over with no disruption to their contracts or benefits.

When to Make the Switch

There's no fixed headcount that triggers the switch, but most companies find the economics and control of an owned entity become worthwhile somewhere between 5 and 10 employees — sooner if you're also ready to sign local contracts and build a lasting India presence.