Worker always pays all tax. If you get X and pay Y tax and employer also pay Z tax, the reality is that you make X+Y+Z and pay Y+Z of tax, it just happens that Z is attributed to the employer, but it makes no difference. So if the Z increases, then X and Y will decrease or if X and Y stays the same, it only means you are now making more, but the difference goes to the state purse. Now if the increase goes beyond the budget allocated for salaries, the solutions are - increase the budget, make cuts, fire someone and if employer increases the budget then you just made a rise.
As an employer I would have an incentive to request works to show up in the office in order to not pay that tax.
Let’s say for a big company scaling down workspace they can offset the tax. For smaller companies it might actually be more cost effective to keep the office and demand works to come in.
Also why should anyone subsidise someone because their job requires them to be physically somewhere?
Also why stop there? Why not tax ppl who have a less stressful job? Or less mentally demanding? Or less physically demanding? And then distribute that tax around.
Honestly, I chose to be a CS because I can work from home. That was the one thing that made me switch from medicine or experimental physics. Why should I be put in a worse situation because of that. And finally I have invested heavily into creating a room in my flat that acts as an office: Multiple monitors, desk, chair, servers, gigabit internet, etc. This contribution to the economy would not have happened if I was not WFH.
It's the fact that a BANK is suggesting that CUSTOMERS take care of THE BANK's problems.
Their piss-poor planning is not my emergency. And if it IS my emergency, you can bet that additional taxes will not be on the table as a fix. Getting rid of the banking system and replacing it with something that works WILL be on the table, though.
I think the expectation is that employers would just reduce the salary of all WFH employees until they are paying the same amount as they were before. I would expect very few, if any, US companies would shoulder the burden themselves and keep their employees salaries the same
Even worse, this encourages companies to needlessly maintain office space so as to shift the tax burden onto the employee. So you have the inefficiency from lost income for the employee and inefficiency of misallocated resources.