On Roll / Off Roll Payroll
The payroll of an employee starts as soon as he/she joins as a full-time employee in a company. On roll and Off roll are the two common types of payroll models under which employees get paid.
On-roll payroll is the regular payroll process under which an employee gets paid on a regular interval and received a fixed amount of remuneration in exchange for the services. The employee under on roll payroll is eligible for employee benefits such as EPF, Medicare, allowances, performance bonuses, etc. Since they work directly for the company they come under the company policy.
Off roll payroll means a person is not a full-time employee in a company but working on a contract basis or via consultancy. In this payroll model, the salary can either be credited directly or via a third party as he/she is not under the regular payroll of the company. The employee under off roll payroll does not receive benefits of EPF, insurance, allowances, and performance bonuses. He/she received compensation for his/her work