[Udik]

The company is still paying you the same although you are no longer commuting though. Before you wasted between 1/2 hour and 2 hours every day just moving back and forth from the office (formally unpaid time). Now you can get out of your bed ten minutes before the first meeting in the day or be grocery shopping in your neighborhood five minutes after your work day ended.

[stephenr]

That is irrelevant. Should a person who literally lived next door to the office then be paid the same because they saved less on commuting? What if I “work from home” but actually choose to commute to work from a storage facility on the other side of town?

No. Commuting is irrelevant to the cost because it’s unrelated to the work or the cost of doing business.

The cost of utilities not required on site is a literal and measurable saving for the business. That cost is directly transferred to the employee.