Teleworking is when employees (teleworkers) don’t work at a company’s main office.
They may work in a co-working space with other teleworkers, a satellite branch of the company, or on-site with clients. They are technically not considered telecommuters because they still have to commute to get to their place of work.
On the other hand, telecommuting is when employees (telecommuters) work from home regularly, either at a home office or at an office on their home property.
That said, it’s safe to say that all telecommuters are teleworkers, but not all teleworkers can be called telecommuters.