The officer clocks in and out, and can take breaks. Their shifts show in My file.
A shift closes by itself on disconnecting, switching character or signing out, and also after 12 hours open, which is the default.
Pay is set per corporation and can be changed per rank. It can be paid periodically, hourly straight away, hourly to withdraw later or daily pro rata. Subdivisions can add a bonus.
It comes out of the corporation budget, which can top itself up. With payroll switched off, no money goes out.