What best policy can be executed for such employees who are not willing to come to office?

Hi all, We have started our office with limited staff and roster 1/4 th of staff everyday. There are certain employees who are not willing to come due to family pressure and some are outstation. They want to continue WFH
What best policy can be executed for such employees who are not willing to come to office so that those who are coming do not feel bad and unfair.

You may devise following payment policy
1) Those who are not at all coming to office may be marked as Absent without pay
2) Those who are on "WFH" can be treated as they are on duty; but what are the measures do you have to ascertain that they are on full duty (means they are carrying out their duty as per the specified working hours of the company). In such cases, decide a per centage of salary by your company and disburse the amount to them.