Cases will vary but usually the two decisive factors to be balanced are the needs of the business and the physical and mental health of the employee. Managers should ensure that staff are aware of the latest official advice on COVID incidence and transmission for their country, and the company return to work policy. If an employee is highly vulnerable to COVID (or COVID-linked anxiety), you should consider allowing them to work permanently from home. If a non-vulnerable employee is refusing to enter the office but still fully productive at home, a gradual return might be negotiated to overcome their fears. Whether at home or in the office, if an employee is not doing their contracted work, then your HR team should seek to resolve this in line with relevant policies, local law and international labor law