When your employees work on-site, you, or at least someone in your company, has an idea what kind of time they are putting into the job. Post pandemic, more and more employees are continuing to work remotely.
In addition to the complexity this can create from a management perspective, it poses a special challenge with respect to overtime. The time spent working is not immediately visible to management, unless you have some kind of tracker installed on the employee's computer. There is also a kind of 24/7 access to work that did not exist in an in-person environment. This means you may have no idea if your employees are putting in several extra hours at night, or early in the morning.
The risk is that if any of these employees later claim that they worked overtime and should be paid for that time, you may have no basis to refute the number of hours they claim they worked.
The solution ultimately is the same as for in-person employees: to have a system of time tracking, even if it is self-reported by the employee. It just becomes more important to document the time in some fashion, as you have much less day-to-day information about what your employees are doing remotely.