An employee’s payroll begins as soon as they start working for a company full-time. The two most popular payroll models used to pay employees are on-roll and off-roll.
On-roll payroll is the standard payroll procedure wherein an employee receives a set amount of compensation for their work and is paid on a regular basis. Employee benefits like EPF, Medicare, allowances, performance bonuses, etc. are available to the employee who is on payroll. They are subject to company rules because they are directly employed by the company.
Off-roll payroll refers to a person who works for a corporation under contract or as a consultant rather than as a full-time employee. Since he or she is not included in the company’s regular payroll, the salary can be credited directly or through a third party in this payroll model. Employees on off-roll payroll are not eligible for insurance, performance bonuses, allowances, or EPF benefits. He or she was paid for the work they did.