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So, if I choose to work in the office because I prefer and not because I don't have a choice I still benefit from someone who has no choice but work remotely?

Who pays for bills incurred due to working from home?

I can sort see this being a temporary tax on exceptional circumstances (such as public health crisis that halts work for those non-remote) but the proposal explicitly excludes this.

As a permanent tax this only sounds like a tax to make employees (since self-employed won't be taxed) pay for a hypothetical change in paradigm of how people work. Society has been investing in a model (expensive centralized infrastructure for on-site work) that is become obsolete and to sustain this obsolete model they propose to make employees pay for the transition.