Hi Belwong,
Employee handbook is basically like an induction/orientation book/manual that is summarized in a booklet. Depending on your requirement as per HR policy, then you can create that handbook. You may need to create a framework as per your HR policies. Just for start, you can make a framework content as follows:
1. Company in brief --history and snapshots
2. Some importannt Labor rules (this has to be in the country where they are working)
3. Health and Safety --especially in fire safety and evacuation
4. Sample copy of appointment letter and the explanations of each item in the appointment letter
5. Some other important documents that an employee needs to know that will be basically in his/her personnel file
6. Salary gazette or rules and regulations by the government in terms of compensation and benefits
7. Do's and Don'ts --mostly the zero-tolerance policies
Importantly, it's only a handbook (can fit inside an employee's hand-pocket). Thus, all the contents must be brief but in full content and easily understandable by the reader. You may add more if you feel that it will be required.
I hope this helps in some ways. Good luck!