Deloitte, one of the Big Four accounting firms, has introduced a new policy linking office attendance to performance evaluations for employees in its U.S. tax division.
This move, which requires employees to work in person two to three days a week, marks a significant shift in the company’s approach to hybrid work.
The policy has sparked discussions about the evolving dynamics of workplace flexibility and the balance between remote and in-office work.
New Attendance Policy at Deloitte: A Departure from Flexibility
Deloitte’s U.S. tax division employees have been informed that their presence at a Deloitte office or client site will now be considered in their performance evaluations.
The company has emphasized the importance of in-person collaboration, mandating that employees spend 50% of their workweek—equivalent to two to three days—in the office.
This policy is expected to impact performance reviews and bonuses, aligning attendance with professional growth and rewards.
Deloitte has supported hybrid work since 2014. Three years ago, it formalized its policy to provide employees with flexibility while ensuring client and team needs are met.
The company’s hybrid model has been celebrated for its trust-based approach, allowing employees to balance remote and in-person work.
The new attendance requirement for the U.S. tax division signals a departure from this flexibility. This change affects certain teams specifically.
Deloitte’s decision aligns with a broader trend among major corporations to enforce stricter in-office attendance policies.
In 2023, Google incorporated office attendance into employee evaluations, requiring three in-office days per week.
Wall Street firms like JPMorgan and Goldman Sachs have gone even further, mandating five-day in-office workweeks.
PwC and EY, Deloitte’s Big Four peers, have also introduced policies emphasizing in-person work, with PwC requiring UK employees to spend at least 60% of their working hours in the office starting in 2025.
Rationale Behind the Policy and Employee Reactions
The new policy reflects Deloitte’s belief in the value of in-person collaboration for productivity, team cohesion, and professional development.
A spokesperson for Deloitte stated that the hybrid model is not one-size-fits-all. It meets the specific needs of clients, businesses, and professionals.
The company aims to strike a balance between flexibility and the benefits of in-office interactions.
The policy has elicited mixed reactions from employees.
Some appreciate the emphasis on collaboration and professional growth. Others see it as a step back from the flexibility that defines modern workplaces.
Employee satisfaction, retention, and overall productivity will reveal the policy’s impact over time.
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