On-Roll Payroll refers to the regular payroll process where an employee is directly employed by the company and receives a fixed salary or wages at regular intervals. Employees on the on-roll payroll are considered full-time employees and are subject to the company’s policies, benefits, and regulations. They are eligible for various employee benefits, including Employee Provident Fund (EPF), medical insurance, allowances, performance bonuses, and other perks provided by the company.
Off-Roll Payroll on the other hand, involves individuals who are not full-time employees of the company but work on a contract basis or through a third-party entity, such as a consultancy. These individuals are often hired for specific projects or a limited duration. Off-roll employees do not receive the same set of benefits as on-roll employees.