Workers will have to honour their contracts if an employer asks them to return to the office later this month, according to the Tanaiste.
The phased return will begin from September 20th under the governments new roadmap out of Covid-19 restrictions.
Tens of thousands of people have been working from home through the pandemic.
Leo Varadkar says anyone who isn't comfortable returning to the office will have little option legally.
"There have been lots of people who have been going into work, bus drivers, people working in retail, people working in health care, Gardai.
"They've never been able to say 'I don't feel comfortable'.
"And I don't think it would be reasonable now to say to people who have been working from home that somehow you don't have to go back to work if you don't feel comfortable.
"I don't think that would be reasonable or respectful to all those people - the position is is that if you've signed an employment contract you have to honour it."