Earlier quoted context omitted.
It's a small expense for employers, and can be a real difference in costs for the employee. I don't think you're correct. If I spend 100% more on heating everyday because I work from home so need to heat 24/7, that's nothing to an employer (100-200$/m) but could be a significant deduction from a family's budget. Meanwhile the employer would have otherwise heated up an office space and paid all bills there. I've been…
This seems hard to work out (I guess I should read the bill first, but), for example if someone has a stay-at-home house or some roommates, kids, etc, does the company have to work out the incremental cost of heating the house for one additional person? Does the company get some input as to what the thermostat should be set to? If you are a renter with included utilities, do they pay the landlord instead? If you are…
If you don't have a dedicated workspace, you can't take the home office deduction and your employer technically doesn't have to reimburse you anything (so this is more beneficial to wealthy people with dedicated home offices).