The COVID-19 pandemic has resulted in a substantial, ongoing increase in the number of people working flexibly – whether working remotely from home full time or combining home and the office/workplace (so called ‘hybrid working’). 

This was illustrated in a recent survey by Acas, which showed that, compared with before the pandemic, 60% of employers had seen an increase in the number of hybrid workers on their staff.  The same survey also showed that 52% of employers had seen an increase in the number of staff working from home full time.

As reported in January’s Employer Focus, home and hybrid working can present both benefits and challenges for employers and employees. Acas provides specific guidance for employers on how to manage these, including:

• The importance of having a hybrid working policy in place.
• Ensuring staff working remotely are not excluded and have the same opportunities as those in the workplace.
• Dealing with staff requests for flexible working in a way which is fair and transparent.
• Ensuring employees have the necessary equipment and information to work from home safely.
• Ensuring working hours’ legislation is complied with, and that staff working remotely take adequate breaks.

Where employees do work completely or partly from home, there are also tax issues to be considered. For example, what tax relief is available for additional household costs incurred, and the implications of employers providing office equipment.  These are discussed in detail in our ATT technical article Home Sweet Home. As the rules have changed repeatedly throughout the pandemic, employers should ensure that they are up to speed with the latest position, so as to avoid any unexpected tax bills.