The three options
Contractors are quick to set up, but the arrangement is fragile. It is suitable for real freelancers. If someone works your hours on your product plans, it becomes disguised employment, and the reclassification rules apply. With an employer of record, you pay a monthly fee per person for compliance. The fee looks small at first and adds up over time. It is a good temporary solution for one or two hires in a country. Your own entity has a one-time setup cost. After that, it is better on most points. You get full control over employment and the WBSO on R&D payroll. You can also set up participation plans, as described in the certificate option.
The permanent establishment risk
There is a hidden risk in "remote-first" hiring. If you have a team, a manager and deal-making activity in one country, you may have a permanent establishment there. This is a taxable presence based on the actual facts. The tax paperwork for it usually comes later. If a real group of people and decisions has formed in one country, set up a company there. Do this before the tax office treats it as a permanent establishment.
You can set up the company by power of attorney, from any country. This usually happens within one week once all documents are complete. See setting up a BV in the Netherlands from abroad.
When your own entity is cheaper
Your own Dutch company usually becomes the better option from three to five people in one country. At that size, the EOR fees are already higher than the running costs of a BV. With your own company, you also get things that platforms lack. As a sponsor of highly skilled migrants, you can hire people from anywhere (see the kennismigrant scheme), and you can use the R&D credit. You also build an asset that belongs in the group structure. See the group structure. The incorporation itself can be done remotely, usually within one week once all documents are complete. See remote incorporation.