The COVID-19 issue has currently been declared an epidemic phase in Malaysia starting April 1, 2022. However, there are various practices in employment that can still be continued to this day. Among them is Work From Home (WFH) in employment. The COVID- 19 has caused many drastic changes in employment. The MCO has advocated for the implementation of flexible work arrangements that allow employees to WFH as a form of work continuousness in periods of crisis, particularly during COVID-19. WFH is often applicable to employers and employees during the onset of a COVID-19 pandemic. WFH is also one of the smart strategies to limit the spread of the COVID-19 pandemic by minimising physical encounters in the workplace. The primary goal of this study was to determine the association between employee profile or demographic background and WFH efficiency under the COVID- 19 circumstance among public sector employees in Sandakan Division, Sabah. As a methodology, the study uses primary data from a structured questionnaire to describe the association between respondents' profiles and WFH's current work efficiency and used SPSS software to produce a descriptive analysis. The findings revealed that respondent features such as gender, age, marital status, position, area of residence and children may influence opinions on WFH efficiency in Sandakan Division, Sabah during the COVID-19 pandemic. These findings are likely to contribute to previous literature studies on the association between employee profiles and WFH efficiency. Governments and industries should take a variety of steps to encourage employees to achieve high levels of work efficiency during WFH in order to ensure work continuity under the new COVID-19 norm and to undergo a working life after the COVID19 pandemic became an epidemic situation.