It should always be "I get paid for giving my employee 40h/ week of availability for work". that doesn't necessarily mean code. there's design, meetings, bugs to find, etc.

ofc, short breaks should be in those paid times. And the hour/week is not the same in every country.

But 40/week doesn't have to be every week, just average (as some times there is less work to do, and other times stuff is on fire and must be fixed)

also, that rate has nothing to do with being remote or on-site.