Some companies certainly do pay for their employees work-from-home setups, but there's no single standard procedure for this. Some companies don't pay at all, others offer to cover the cost of a new desk, and others may cover total renovations. It depends entirely on the company's resources. It's certainly not uncommon for companies to cover the installation of home offices for their workers, though. It often happened during the early days of the pandemic when many people were suddenly working from home without equipment or foresight.