Payroll processes must account for each work model’s specific requirements. For remote employees, payroll may include allowances for home office expenses, while hybrid employees may receive a mix of allowances or reimbursements related to both office and remote work. On-site employees typically follow standard payroll processes, which do not involve remote work stipends. Regardless of the model, all payroll calculations must comply with Malaysia’s EPF, SOCSO, and income tax regulations.