Link personnel to the project first
For incentive purposes, the work actually performed and its connection to an approved R&D, design or software project matter more than the employee's title. Staff lists, project assignments and job descriptions should agree.
In earlier regulations, the Ministry of Industry and Technology announced decisions allowing out-of-zone work rates of up to 100% for IT personnel and 75% for other personnel. Because these rates operate through period-specific decisions, the decision applicable to each month must be checked when preparing 2026 payroll.
A timesheet is more than a day count
A sound timesheet records the date, workplace, project code, activity description and approval process together. Calendar entries, version histories or task-management records can strengthen the supporting evidence where needed.
Leave, sickness, field assignments, weekly rest and work across several projects should have separate codes. Otherwise, it may become impossible to explain later which income relates to time spent inside or outside the zone.
Reconcile three sets of records before month-end
Compare HR timesheets, payroll calculations and submissions in the management company's portal before closing the month. Check changes in staff status or project allocation before they affect payroll.
Do not treat the remote-work policy as only an HR document. Keep the applicable decision, staff list, project approval, timesheets and calculation schedules together in the tax-incentive file.