Our guidance is to help employees plan ahead for the future. For now, returning to many of our offices around the world is still optional for employees, except for essential onsite roles. While we’ve shared that we will challenge long-held assumptions and seek to be on the forefront of what is possible leveraging technology, we have also communicated that we are not committing to having every employee work from anywhere, as we believe there is value in employees being together in the workplace.

https://blogs.microsoft.com/blog/2020/10/09/embracing-a-flexible-workplace/