The world is dealing with a pandemic cause by SARS nCOVID-19 in 2020, including Indonesia. Due to the nature of the virus transmission, many companies in Indonesia are forced to make their employees to work from home in an effort to reduce infection rates. Some companies are more prepared by this initiative, but most companies are not and they have no other option but to adapt. During work from home, perceived productivity of employees are often thought to be reduced hence many companies are resistant to implement WFH and simply choose to make employees go back to working in the office. This situation is experienced especially in Indonesia companies. This study will try to determine what are the factors that affect perceived performance to employees.