I think it is worth mentioning that all Employers still have a legal obligation to assure themselves that their employees have a safe & comfortable working environment at home. At the very least they should seek advice from their solicitor that they are doing as much as their insurer requires, for Professional Indemnity Insurance. Is their employees’ working environment comfortable (good chair, desk at the correct height?), safe (fire & CO alarm?), well ventilated, good light etc..