<![CDATA[In the era of globalization and digital transformation, organizations face increasingly dynamic competition, making human resources (HR) a strategic asset that plays a key role in determining organizational success. Technological advancements in the era of the Fourth Industrial Revolution have given rise to the concept of the Industrial Internet of Things, which utilizes internet networks as a medium for communication and coordination in carrying out industrial and business activities remotely. Remote working increased significantly following the COVID-19 pandemic, prompting many companies to adopt it as a new working system. The research method employed in this study is the Systematic Literature Review (SLR) approach, which aims to identify, evaluate, and synthesize all research evidence relevant to the topic of compensation for remote working. The findings indicate that remote working has significant implications for employee compensation systems. The implementation of remote working drives adjustments to compensation structures both in terms of financial and non-financial components and shifts the basis of compensation assessment from physical presence to performance achievement and productivity.]]>
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