Hi,
u cant use mac filtering on firewall rules. Only captive Portal is macfilter aware.
In ur environment u need to get employees into a range u can use for filterrules.
1. method - easy way
eg. clients that need to reach main office ressources
Static IP or DHCP with reservation within eg 192.168.1.100 -192.168.1.150
-> create Firewall Alias (IP Range)
-> then allow alias to pass traffic to ur main office.
This solution doesnt prevent users to change IP and get access to main office. So u need to restrict users that they can not change ip address.
2. method - hard way - higher administrative effort
Use vlans and get special employees into another subnet.
This require vlan aware network devices and lan adapter on clientside.
Alternatively u can use port-based vlan if only ur switches support vlans. Use additional dhcp with MAC to IP assignments (Reservation) -> only special employees get an IP address, others get nothing on networkport that belong to special subnet. But then u need to make sure special employees use always the same network socket to reach main office.
-> configure pfsense with vlans (setup vlan trunk to network switch) or use second network port on pfsense for vlan that is allowed to reach main office.
-> create rule for vlan subnet to pass traffic to main office
cya