Employee Leaves and benefits during WFH - how do we implement GPA now that the employee is working from home?

Hello All, Can anybody suggest the new leave policies undertaken by companies during WFH?
Also, I am curious to understand how do we implement GPA now that the employee is working from home and if he/she meets with an accident.

WFH may not make any difference as far as leave entitlement is concerned provided you are satisfied with the work output. In deed many organisations would be now switching over to WFH. So to attract the best talents and retain them it is necessary the leave management is retained as such, otherwise frustration would result. Once you become accustomed to certain benefits, if it is adversely affected, it will cause disproportionately large frustration.
Normally GPA policies give round the clock coverage. If it is limited to office working then you need to have a relook. But, is it not too early to revisit the Policy as it appears the pre-covid working is being allowed sooner than later.