Come to office or lose rewards: Deloitte links attendance to performance reviews for some employees

Deloitte has informed employees in its US tax division that office attendance will be considered in their performance evaluations, which could impact their bonuses. Staff in this division must now be present at a Deloitte office or client site two to three days per week, a Financial Times report stated.

Deloitte's New Office Attendance Policy

"Being present at a Deloitte office or client site will now be considered in your … performance evaluations," Deloitte wrote in a message to US tax staff seen by the Financial Times. The message further stated that staff should "ensure in-person collaboration 2-3 days (50%) weekly."

Shift in hybrid work approach?

Deloitte, one of the Big Four accounting firms, provides services in audit, consulting, tax, and financial advisory. The firm has a global workforce of about 460,000 employees and has supported hybrid work for years. Its official policy allows employees flexibility in deciding how to work while meeting client and team needs. However, this latest requirement for the US tax division suggests a shift in its approach to hybrid work, at least for certain employees.


According to Fortune, Deloitte has been a flexible employer since 2014 and formalised its hybrid working policy three years ago.

A broader corporate trend

Deloitte’s decision aligns with similar policies adopted by other major corporations. In 2023, Google incorporated office attendance into employee evaluations and reinforced its requirement of three in-office days per week.

Wall Street firms have imposed even stricter policies. JPMorgan and Goldman Sachs require most employees to work in the office five days a week. Recently, JPMorgan CEO Jamie Dimon criticised remote work in strong terms, arguing that in-office attendance is necessary for productivity.

Other Big Four firms are also moving towards increased office presence. PwC has informed its UK employees that, starting in 2025, they must spend at least 60 per cent of their working hours in the office or at client sites. Meanwhile, EY has been reportedly monitoring employee engagement and has taken disciplinary action against those violating internal training session policies.