Previous studies on remote work have not fully understood which roles are suitable for remote work. In our study, we performed the literature review method and developed a conceptual model inspired by transaction cost theory. Additionally, we believe remote work is an optional option in the context of hybrid work during COVID-19. Our conceptual model leads us to believe that remote workers incur some additional perceived costs in the remote work process. We analyze the following four different roles to understand their perceived costs of working remotely: CEO, product manager, database engineer, and administrative employee. We are expected to provide theoretical explanations for what factors influence remote workers' perceived transaction costs.