The assumptions are so lop sided and disproportionately benefit emloyers. Not everyone has a spare unused room at home. If they do, they are likely paying rent

The assumptions are so lop sided and disproportionately benefit emloyers. Not everyone has a spare unused room at home. If they do, they are likely paying rent or mortgage. So not everyone has the option of choosing whether or not to work in an office. Your suggestion becomes less incentive more punishment of the less fortunate.