For US employers

No visa. No sponsorship. They never leave their own country.

We place skilled people from the Philippines, South Africa, Colombia, India and Bangladesh with US businesses, and they work for you from home. Because they never set foot in the States there is no immigration process to run, no minimum wage obligation and nothing to withhold. That is not our opinion, it is what the regulations say, and every line on this page is linked to the government page it came from so you can check it yourself.

  • Three vetted candidates within seven days, or we part as friends
  • $3,500 flat per hire. Nothing upfront, no retainer, no percentage
  • No visa, no petition and no Form I-9, because the work is performed abroad
  • Six month guarantee, and the worker never pays us a penny
Woman working from home at a laptop, reviewing a printed chart

Illustrative

What we place

Three kinds of hire, and what they cost you

The salary below is what you pay the person, monthly, directly. Nothing is deducted by us and there is no percentage on top. Most clients land somewhere between 50 and 70 per cent under the equivalent US salary for the same standard of hire.

$600 to $2,500 a month

Back office and support

VAs, data planners, ops managers, project managers, EAs, bookkeepers, accountants and analysts.

$800 to $2,500 a month

Customer facing

Customer service reps and managers, account managers, inside sales, BDRs and SDRs.

$800 to $3,500 a month

Technical and creative

Developers, QA, IT support, analysts, AutoCAD, video editors and marketing staff.

How it works

Seven days from brief to shortlist

No retainer, no deposit, and nothing to pay until somebody actually starts.

1

You send the brief

  • Role, skills, budget, time zone.
  • Five minutes of your time.
  • No retainer and no deposit to get started.
2

We deliver your top three

  • Fully vetted and ready to interview.
  • No filler and no unqualified CVs.
  • Seven days from brief to shortlist.
3

You hire, we handle the rest

  • Contracts, onboarding and the paperwork.
  • You pay their salary directly, with nothing deducted by us.
  • Six month guarantee. If a hire does not work out we replace them at no cost.

What makes us different

Three things most offshore agencies cannot say

Why us

Our own teams on the ground

Recruitment offices in Manila, Johannesburg, Dhaka, Dublin and Birmingham. Every candidate is met, tested and vetted by somebody on the Sama payroll before their CV reaches you. Nobody is passing you a CV they have not seen a person behind.

Why us

Five step vetting, all five cleared

Skills assessment, C1 or above English test, video interview, background check, and a technical or trade check. You only ever see candidates who have cleared every one of them.

Why us

A pool deep enough to be choosy

Over 110 million professionals across the Philippines, South Africa and Colombia, including more than 200,000 CPAs, 3.3 million BPO specialists and 7.3 million marketers and creatives. Seven days to a shortlist is only possible because the pool is that big and we are already in it.

Pricing

One flat fee per hire, whatever the role pays

Most offshore agencies take a percentage of first year salary. We charge $3,500 per hire, or $3,000 per hire from five up. Nothing upfront, nothing deducted from their pay, no ongoing percentage, and a free replacement for six months.

If the role paysAn agency on 35 per cent billsWe billYou keep
$1,500 a month$6,300$3,500$2,800
$2,500 a month$10,500$3,500$7,000
$3,500 a month$14,700$3,500$11,200

The comparison is against an agency charging 35 per cent of first year salary to fill the same seat, which is the model most of this market runs on. It is also why a good hire ends up costing you more than a mediocre one.

What US law actually says

Three things switch off the moment the work happens abroad

Every line here is linked to the government page it came from, so you can check it rather than take our word for it. Checked September 2026.

Does not apply

No visa. No petition. No Form I-9.

US immigration law defines employment as work performed for an employer within the United States. That is the definition at 8 CFR 274a.1(h). Someone who never enters the country is outside the whole scheme, so there is nothing to sponsor, nothing to petition for and no I-9 to complete. USCIS ties the I-9 duty to people hired in the US.

Does not apply

No federal minimum wage or overtime obligation.

The Fair Labor Standards Act carves out work done abroad at 29 U.S.C. 213(f), which disapplies the minimum wage, overtime, recordkeeping and child labour sections for an employee whose services in the workweek are performed in a foreign workplace. The Department of Labor says the same in its own guidance tool: an employee working in a foreign country is not protected by the FLSA even where the employer is US based.

Does not apply

No withholding, no 1042-S, and no 1099 for the work itself.

What decides US tax is where the work happens, not where the payer is. The IRS says the place the services are performed generally determines the source. Services performed abroad are foreign source, and the IRS states that foreign source income is exempt from nonresident alien withholding under section 1441(a) and is normally not reportable on an information return. That page is here, and it is the one to send your accountant.

What you do have to get right

Four things that are yours to do properly

None of these are hard. All of them are the sort of thing that is painful to fix two years later.

1

Get the W-8 on file before the first payment

2

Write the engagement down, and make it match reality

  • Scope, deliverables, rate, term, notice, IP assignment and confidentiality.
  • The contract matters, but conduct matters more. A document that says contractor while you manage them like staff is worth little.
  • Keep the invoices and the payment records with the W-8.
3

Know which side of the classification line you are on

  • The IRS common law test looks at behavioural control, financial control and the type of relationship. It is set out here, and the IRS is explicit that there is no magic number of factors.
  • If you genuinely cannot call it, Form SS-8 asks the IRS to determine the status for you.
  • See the section below. The federal position moved three times in two years and has not settled.
4

Know what the worker’s own country expects

  • This is the part US guidance cannot help you with, because it is not a US question.
  • Local employment law, local payroll, local social insurance and local termination rules are decided where the person lives.
  • You are contracting the person direct, so this sits with you and your advisers. We do the legwork for you before you sign, and tell you what we find.

The one that is genuinely unsettled

Worker classification moved three times in two years

We would rather tell you this than let you find it out later. As of September 2026 there are three true statements about the federal position and most articles online quote only one of them.

1

The 2024 rule is still on the books

2

The Department stopped applying it

3

A rescission is proposed, not final

  • The proposed rescission was announced in February 2026 and comments closed that April. No final rule at the time of writing.

The IRS common law test is a separate question again, and it has not changed. What this means in practice is unglamorous: write the engagement down, behave consistently with what you wrote, and keep the records. That answer survives whichever way the rule lands.

Where we stop

The question US guidance cannot answer, and what we do about it

What nobody in the US can tell you

  • Whether you create a taxable presence in the worker’s country.
  • What that country requires of an employer.
  • How local payroll, social insurance and termination work.
  • Whether a direct contract with an individual is even lawful there.

These are decided by that country’s law and the relevant treaty. There is no US government page that answers them, and any page that claims to is guessing.

What we will not leave you to guess

  • We research the worker’s country before you sign, and give you what we find in writing.
  • We hand you the paperwork pattern that works: the W-8, the scope of work, the contractor caveats that matter.
  • We tell you where the line is in that country, and when the honest answer is to go and ask a local adviser.
  • We have been sourcing out of these countries for years, so we have seen how it goes wrong as well as how it goes right.

You contract the person direct and we charge a one-off placement fee, so we have no reason to talk you into a structure that suits us. We would rather give you the boring answer than sell you a wrapper you do not need.

One thing to watch

It becomes an immigration question the day they fly

Everything on this page rests on the work being performed outside the United States. An onboarding week in your office, a client visit, a conference: any of those changes the analysis completely and puts you back inside the US immigration rules. It is not a reason to avoid bringing people over. It is a reason to plan it properly and take advice first, and we will tell you when you are near that line rather than after you have crossed it.

Straight answers

The questions US employers ask us

Do I need a visa to hire someone who works for me from another country?

No. US immigration law applies to work performed within the United States. The definition is at 8 CFR 274a.1(h). A person who lives and works in Manila or Johannesburg and never enters the country is outside that definition entirely, so there is no visa, no petition and no sponsorship. It stops being true the moment they travel to the US for work, even for a week, and at that point it becomes an immigration question and you should take advice.

Do I have to complete a Form I-9?

USCIS ties the I-9 requirement to people hired in the United States. The obligation sits inside the same part of the regulations that defines employment as work performed within the country, so work done entirely abroad does not trigger it. This is a conclusion drawn from the regulatory definition rather than a sentence USCIS has written in those words, so if your position is finely balanced, ask your attorney.

Do I withhold US tax, and do I file a 1042-S?

For services performed outside the United States, no. The IRS states that income from sources outside the United States is exempt from nonresident alien withholding under section 1441(a) and is normally not required to be reported on an information return. The test is where the services were performed, not where you are or where the money is sent from.

Do I issue a Form 1099-NEC?

Generally no. 1099-NEC reports nonemployee compensation, and the IRS instructions direct payers to Form 1042-S for US source income paid to a nonresident alien rather than to a 1099. Where the services were performed abroad the income is foreign source, so neither form is generally in play. The document that does the work is the W-8BEN, signed before the first payment and kept with your records. Plenty of US companies issue a 1099 to a foreign contractor anyway, out of caution or because their bookkeeping software does it automatically. Reporting more than you have to is not usually a problem, but it is not the requirement, and it is worth your accountant knowing which of the two you are doing and why.

Contractor or employee? What is the current US rule?

This is genuinely unsettled and anyone telling you otherwise is out of date. Three things are true at once as of September 2026. The 2024 Department of Labor rule is still in the Code of Federal Regulations at 29 CFR 795. The Department said in May 2025 that it would no longer apply that rule’s analysis in its investigations, and uses its older economic reality fact sheet instead. And a rescission was proposed in February 2026, with comments closing that April, which has not been finalised. The IRS common law test is separate again and has not changed. In practice: paper it properly, behave consistently with the paper, and watch for the final rule.

Could hiring someone abroad create a tax presence for us in their country?

Possibly, and that is a question for that country’s law and the relevant treaty, not for US guidance. There is no US government page that answers it and we are not going to pretend otherwise. What we will do is look into the specific country before you sign and give you what we find in writing, so you are asking your advisers a narrow question instead of an open one. For a properly drawn contractor engagement with a single individual it is usually a short conversation, but it is your conversation to have.

How does Sama actually engage the person?

We do not. You do. We source, screen and test the person, put them in front of you, and you contract them direct. There is no entity in the middle taking a cut of their pay every month and no employer of record you have to keep paying for. We charge a one-off placement fee when you hire, and after that the relationship is yours. We will give you the contract pattern and the W-8 to go with it.

What does it cost, and when do I pay?

$3,500 per hire as a flat fee, or $3,000 per hire from five hires up. It is the same fee whatever the role pays, so hiring a good developer does not cost you more than hiring an administrator. Nothing is due upfront, there is no deposit and no retainer, and you pay when your hire actually starts. After that there is nothing ongoing: no monthly percentage, and nothing deducted from their salary.

What if the hire does not work out?

We replace them at no cost, for six months from their start date.

How long does it take?

Seven days from your brief to three vetted candidates ready to interview. That is a shortlist, not a longlist, and if we cannot put three in front of you that are worth your time we will say so rather than pad it.

How are candidates vetted?

Five steps, and they clear all five before you see them: skills assessment, English test at C1 or above, video interview, background check, and a technical or trade check for the role. Our own people do it, in our own offices in Manila, Johannesburg, Dhaka, Dublin and Birmingham, so somebody on our payroll has met every person whose CV reaches you.

Where do the people come from?

The Philippines, South Africa, Colombia, India and Bangladesh.

Do the workers pay anything?

Never. Not a fee, not a deposit, not a charge for a job and not a deduction from wages. We are paid by the employer and only by the employer. If anyone has asked a worker for money in our name, tell us and we will deal with it.

Check it yourself

Every source on this page

Nothing here is our reading of the law dressed up as fact. These are the pages the statements above came from, all of them published by the US government, all of them free to read. Checked September 2026. If one of them has moved on since, the page wins and we are wrong, so tell us and we will fix it.

None of this is legal, tax or immigration advice, and we are not attorneys or a tax practice. It is what the published guidance says, linked so your own advisers can check it in a minute rather than an hour.

Want to talk it through with someone who does this?

Call (302) 261 9990 and you will get a person, not a queue. We work across time zones, so ring when it suits you and if we miss you we will call you back. Book a call and we will go through the role, the country, how the person gets engaged and what it costs. No charge and no obligation, and if the honest answer is that you do not need us, we will say so.