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so a peo is actually going to be u.s centric term um it stands for professional employer organization and essentially its a co-employment model so in the u.s you can hire a peo the peo will be responsible for administering benefits running payroll for the worker um and then the actual client or the other side of the employment would be responsible for directing the workers day-to-day operations an employer record is going to be a little bit different an employer of record is a full employment outsourcing model so rather than being co-employment the employer of record actually takes on the full employment burden so theyd be responsible for uh hr management theyd be responsible for benefit administration of course payroll is going to be involved in that and the worker is leased back to the client so that means that the client has full day-to-day operations of the worker you know they carry the workers business card and use their email address frequently um the employer of record just