Employee Guide for the United States

👋 Welcome to Toku. Toku is your Employer of Record (EOR) in the United States. We employ you through the appropriate local Toku entity and manage the compliance, HR, payroll, and benefits administration connected to your employment. Your day-to-day work, goals, and role direction continue to come from the organization you support.

Your employment at a glance

📄 Your signed employment agreement governs your individual terms, including pay, working hours, probation, notice, and any custom arrangements. Mandatory local law also applies. If this guide and your agreement appear different, contact Toku before relying on the summary.

Pay schedule and payroll changes

You are normally paid twice per month, on the 15th and the last day of the month. If a payday falls on a weekend or public holiday, payment is generally processed on the prior business day. Payroll changes are normally due at least 7 days before payday, but the exact cutoff can vary by country and organization. Check the Toku: 2026 and 2027 Payroll Calendar and Deadlines or contact Toku before relying on a specific date.

You will receive a payslip for each payroll cycle showing your gross pay, required deductions, and net pay. Keep your bank, tax, and personal information current in Toku, and notify us promptly if anything changes.

Your employment terms and probation

• Toku issues a compliant local employment agreement for every hire, reflecting the pay-notice and onboarding documentation rules of the employee's state.
• Employment is at-will: either party can end the relationship at any time, for any lawful reason, with or without notice.
• There is no probationary period in Toku's US employment agreement, since at-will employment makes one unnecessary.
• Non-compete enforceability varies widely by state (California, for example, largely prohibits them).

Working hours and overtime

Your normal working hours are stated in your signed employment agreement and may vary by role, schedule, or applicable collective agreement. Toku does not expect routine overtime. Do not work overtime or additional hours unless your manager has approved them in advance. Any overtime or additional-hours treatment follows your signed agreement and mandatory local law.

Leave entitlements

Because there is no federal PTO mandate, your PTO policy is the main lever, and state rules can affect accrual caps and whether unused PTO must be paid out at termination. Parental leave is unpaid at the federal level, but state paid family leave programs cover it in many states.

ℹ️ Your employment agreement, Toku HRIS leave balance, and applicable local rules determine your exact entitlement. Contact Toku if the information shown in your account does not match your agreement or this guide.

Public holidays in 2026

The US designates 11 federal holidays in 2026. Private employers are not legally required to give these as paid days off, and observance varies by employer, though most offer the majority of them as market practice.

Statutory benefits

Statutory : Social Security (retirement, disability, and survivors' benefits), Medicare, unemployment insurance, and workers' compensation. Employer-sponsored health coverage is required by the Affordable Care Act for large employers, and in the US market it is effectively essential for hiring.

Additional Toku benefits

Toku maintains a dedicated benefits guide for the United States. Review Toku: US WorkCo International Benefits for current coverage, eligibility, enrollment, and support information. The benefits guide is the source of truth for Toku-provided supplemental benefits in this country.

Stablecoin payroll and token grants

Where permitted by local law and enabled for your organization, Toku can support token grant administration and allow you to elect to receive a portion of your net pay in stablecoins. Availability depends on your country, your organization's program, and your individual compensation arrangements. These options are not guaranteed components of every employment package.

If stablecoin payroll is available to you, see Toku: Stablecoin Payroll Set Up. For token grant questions, use the Toku: Contact our Team for Support! to reach the Token Grant Administration team.

Annual tax documents

Your Form W-2 summarizes wages and tax withheld for the calendar year ending December 31. Expect it in Documents in your Toku account by January 31 of the following year, or the next business day when that date falls on a weekend or legal holiday. Leaving during the year does not remove your entitlement to a W-2. If you need it sooner after leaving, contact us: an earlier employee-request deadline can apply. IRS guidance.

If an expected employer-issued document is missing or incorrect, email [email protected] with your name, country, and tax year.

Leaving Toku: resigning

Give formal notice to Toku. As your legal employer, Toku needs your resignation letter. Upload it to Documents in your Toku account or email [email protected], and notify your manager. Include your proposed last working day and follow the notice requirements in your employment agreement and any local formalities. Ask Toku before assuming a shorter notice period has been agreed.

Your offboarding documents. Toku sends your formal offboarding/termination document through DocuSign and uploads it to Documents in your Toku account. Review it for the applicable departure terms, final-pay details, and any actions required. We do not send a separate personalized general offboarding email. Required local certificates or provider documents may arrive separately from Toku or the local payroll provider.

Country-specific documents and benefits: Final-pay timing and any required separation notices depend on your state. If your resignation causes loss of coverage under a COBRA-covered group health plan and you are eligible, Toku will coordinate the required COBRA election notice through the plan administrator. Voluntary resignation can qualify. You generally have at least 60 days from the later of the election notice or loss of coverage to elect; follow the notice for the premium, payment deadlines, and exact coverage dates. U.S. Department of Labor COBRA guide.

Benefits and provider updates. Benefits are managed through external carriers and providers. Depending on the benefit, you may receive an email or see your coverage status change in the provider’s portal or app. Confirm the exact cancellation date, any continuation or conversion options, and claim/action deadlines directly with the provider; do not assume all benefits end on the same date. Ending employment does not automatically cancel your pension or retirement savings. Review the benefits guide linked below and contact Toku if anything is unclear.

Toku: US WorkCo International Benefits

Your Toku account stays accessible after you leave, including your employment and tax documents. For help updating your email address, password, or two-factor authentication, email [email protected]. Keep an accessible personal email on file with Toku and your providers.

How to get help

Toku is your employer and your first point of contact for employment support. For payroll, payslips, statutory deductions, or payroll tax documents, email [email protected]. For benefits support, email [email protected]. For leave, employment documents, immigration, or other employment matters, use Toku: Contact our Team for Support! to reach the right team.

Important

This guide is a general summary and does not replace your signed employment agreement, Toku policies, benefit plan documents, or applicable law. Your exact entitlements may vary based on your work location, tenure, role, collective agreement, or individual terms. Where there is a conflict, the applicable law and binding employment documents control.

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Last reviewed September 2026. Source: 🇺🇸 Hiring in the United States.