lumi research · UK benchmark 2026

Flexible, hybrid and remote working: UK benchmark 2026

Collection window 2026 H1Evidence as at 20 September 2026By David Whitfield

In the lumi reward benchmark, 40.0% of UK employers expect staff in roles that support remote working to attend a workplace 3 or more days per week, and 65.5% expect attendance at least one day a week (40.0% + 25.5%) (n = 255, 2026 H1).

Key findings

  • For roles that support remote working, the common expectation is workplace attendance of 3 or more days per week, chosen by 40.0% of employers (n = 255).
  • Anywhere in the UK is the common answer on where remote employees may work, at 60.5% (n = 210). For remote working abroad, case-by-case decisions are common, at 47.0% (n = 266).
  • 70.1% of employers cover IT equipment for home working and 8.0% cover broadband or connectivity costs. 20.5% answered "None" (n = 264).
  • 94.1% do not operate a four-day week or nine-day fortnight for any population (n = 269).
  • 68.8% have no right-to-disconnect or out-of-hours communication policy (n = 266).
  • When an employee moves from office-based to remote working, 65.6% protect base pay (n = 122, 'Not applicable' excluded).
  • 59.6% review pay decisions for remote roles for consistency and fairness, in some cases or routinely (35.7% + 23.9%), and 40.4% do not (n = 213). 56.9% determine base pay for remote roles on a national, location-agnostic pay rate (n = 225).

About the data

This paper reports how UK employers answered lumi's questions on flexible, hybrid and remote working. The lumi reward benchmark covers 269 UK organisations across 14 sectors and five size bands. Data was collected in the 2026 H1 collection window. Each figure gives its base (n): the number of organisations that answered that question. Percentages are rounded to one decimal place, so a distribution can add up to 100.1%. Figures here are national. Sector and size comparisons are available to lumi members. See how lumi works for the method.

How often do UK employers expect hybrid staff to attend a workplace?

lumi asked: For roles that support remote working, how often are employees expected to attend a workplace?

3 or more days per week 40.0% 1–2 days per week 25.5% Attendance varies widely 21.6% Less than once a month 7.8% Fully remote 5.1%
Answer% of base (n = 255)
3 or more days per week40.0%
1–2 days per week25.5%
Attendance varies widely21.6%
Less than once a month7.8%
Fully remote5.1%
Share of organisations answering this question. Percentages are rounded to one decimal place, so a distribution can add to 100.1%.

Attendance of 3 or more days per week is the common answer, at 40.0%. An expectation of 1–2 days per week is an alternative, at 25.5%. Together, 65.5% of employers (40.0% + 25.5%) expect staff in these roles at a workplace at least one day a week. A further 21.6% say attendance varies widely, so for them there is no single organisation-wide rule to report. Attendance less than once a month (7.8%) and fully remote roles (5.1%) are rare: 12.9% in total (7.8% + 5.1%).

The attendance expectation frames other reward choices. A weekly expectation keeps the workplace central to the job. Attendance of less than once a month, or none, makes the home the main place of work, which brings the location, cost and pay questions below to the front.

The next question was: Where are remote employees permitted to work from?

Anywhere in the UK 60.5% Internationally with restrictions 24.8% Location is tightly restricted 8.1% Within defined UK regions 4.8% Internationally without restrictions 1.9%
Answer% of base (n = 210)
Anywhere in the UK60.5%
Internationally with restrictions24.8%
Location is tightly restricted8.1%
Within defined UK regions4.8%
Internationally without restrictions1.9%
Share of organisations answering this question. Percentages are rounded to one decimal place, so a distribution can add to 100.1%.

Anywhere in the UK is the common answer, at 60.5%. Internationally with restrictions is an alternative, at 24.8%. The other three answers are rare. In total, 26.7% allow remote employees to work internationally in some form (24.8% + 1.9%), and restricted international work is chosen more often than unrestricted.

A UK-wide rule widens where people can be recruited from while keeping employment inside one country. International permission adds questions about payroll, tax and employment terms that a UK-only rule does not raise.

Do UK employers allow remote working abroad?

lumi asked separately: What is your policy on remote working abroad ('workation')? (n = 266). Case-by-case decisions are the common answer, at 47.0%. Prohibition is an alternative, at 26.3%. A formal cap on days per year (18.4%) and no cap (8.3%) are both rare. Taken together, 73.7% of employers do not prohibit workations outright (47.0% + 18.4% + 8.3%).

Case-by-case decisions let each request be judged on its facts, but outcomes can differ between managers. A cap in days per year sets a published limit, at the cost of flexibility at the edges. Prohibition is the simplest rule to apply, but it rules the option out for everyone.

Which flexible working patterns do UK employers offer as standard?

lumi asked: Which flexible-working patterns do you operate as standard? (n = 266). Employers could choose more than one pattern, so the figures are not added together. Flexitime with accrual is operated as standard by 41.4% of employers, core hours by 32.3%, compressed hours by 25.2% and annualised hours by 17.7%. 31.6% answered "None": for them, none of the listed patterns is operated as standard.

The patterns do different jobs. Flexitime with accrual lets employees bank extra hours and take them back as time off. Core hours fix when staff must be available. Compressed hours fit the same total hours into fewer days. Annualised hours set a yearly total, which suits seasonal work. A pattern operated as standard is open to a whole population on known terms.

The benchmark also asked: Do you operate a four-day week or nine-day fortnight for any population? (n = 269). "No" is the common answer, at 94.1%. A 4-day week on the 100:80:100 model (3.0%), a 9-day fortnight (1.9%) and trialling (1.1%) are all rare. In total, 6.0% operate or are trialling one of these models (3.0% + 1.9% + 1.1%).

On out-of-hours contact, lumi asked: Do you have a right-to-disconnect or out-of-hours communication policy? (n = 266). "No" is the common answer, at 68.8%. Guidance only (16.9%) and a formal policy (14.3%) are both rare. Together, 31.2% of employers have guidance or a formal policy (16.9% + 14.3%).

Guidance sets expectations without creating a rule. A formal policy gives staff something to point to and managers a standard to apply. Where neither exists, out-of-hours contact is left to team norms.

Which home-working costs do UK employers cover?

lumi asked: Which home-working expenses are typically reimbursed or covered? (n = 264). Employers could choose more than one answer. IT equipment (laptop, screen, kit) is covered by 70.1% of employers and office furniture (desk, chair) by 34.8%. Broadband or connectivity costs are covered by 8.0% and utility costs by 6.4%. 20.5% answered "None": they typically reimburse or cover none of these home-working expenses.

The answers separate one-off equipment from running costs. Equipment is a defined purchase that the employer can own, issue and recover. Broadband and utilities are recurring costs shared with household use, so the employer's share is harder to define. For someone designing a home-working package, the choice is where the line between employer and employee costs falls. For the 20.5% answering "None", those costs typically sit with the employee.

How do UK employers set pay for remote roles?

Five questions covered pay policy for remote roles: how pay is set and treated, not pay levels.

The first asked: Which location is typically used to determine base pay for remote roles?

National pay rate (location-agnostic) 56.9% Contracted office location 22.7% Varies by role or team 10.2% Role market only (location not considered) 5.3% Employee home location 4.9%
Answer% of base (n = 225)
National pay rate (location-agnostic)56.9%
Contracted office location22.7%
Varies by role or team10.2%
Role market only (location not considered)5.3%
Employee home location4.9%
Share of organisations answering this question. Percentages are rounded to one decimal place, so a distribution can add to 100.1%.

A national, location-agnostic pay rate is the common answer, at 56.9%. The contracted office location is an alternative, at 22.7%. 10.2% say the location used varies by role or team. Role market only (5.3%) and employee home location (4.9%) are both rare. 62.2% determine base pay for remote roles without reference to location (56.9% + 5.3%). 27.6% tie it to a place, either the contracted office or the employee's home (22.7% + 4.9%).

The second asked: How are remote roles typically benchmarked for market pay?

Against national market rates 57.1% Against office-based comparator roles 20.1% Not formally benchmarked 9.1% Against regional or local market rates 7.3% Individually benchmarked 6.4%
Answer% of base (n = 219)
Against national market rates57.1%
Against office-based comparator roles20.1%
Not formally benchmarked9.1%
Against regional or local market rates7.3%
Individually benchmarked6.4%
Share of organisations answering this question. Percentages are rounded to one decimal place, so a distribution can add to 100.1%.

Benchmarking against national market rates is the common answer, at 57.1%. Benchmarking against office-based comparator roles is an alternative, at 20.1%. The other three answers are rare. In both questions, a national reference point is the common answer.

The third asked: If an employee moves from office-based to remote working, how is their base pay typically treated? (n = 122, 'Not applicable' excluded from the base). "Base pay is protected" is the common answer, at 65.6%. 19.7% say treatment varies by role or case. Adjustment over time (11.5%) and immediate adjustment (3.3%) are both rare. 14.8% provide for adjustment of either kind (11.5% + 3.3%).

The trade-off is between stability for the individual and consistency with the employer's pay-setting rule. Protection keeps the terms the employee already has. Adjustment keeps pay aligned with the employer's location or benchmark rule, but changes pay because of a change in working pattern.

The fourth asked: Do any pay premiums or discounts apply specifically to remote roles? (n = 222). "No specific premiums or discounts" is the common answer, at 85.6%. Premiums for some remote roles (6.8%), discounts for some remote roles (4.5%) and both (3.2%) are all rare. In total, 14.5% apply a premium, a discount or both to some remote roles (6.8% + 4.5% + 3.2%). A remote-specific premium or discount makes the remote element of the package visible; its absence keeps one pay structure for remote and office-based staff.

The fifth asked: Are pay decisions for remote roles reviewed to ensure consistency and fairness? (n = 213). "No" is the common answer, at 40.4%. Review in some cases (35.7%) and routine review (23.9%) are both alternatives. So while "No" is the single most frequent answer, 59.6% review remote pay decisions in some cases or routinely (35.7% + 23.9%). Where treatment varies by role, case or team, review is the point at which individual decisions are compared.

What the data means for reward decisions

Each choice below has costs and benefits; none is presented here as the right answer.

Attendance and location. A weekly attendance expectation limits in practice how far from a workplace an employee can be based, whatever the location rule allows. A reward team would ask whether the two rules are consistent, and whether attendance is set once for the organisation or left to vary, as 21.6% report (n = 255).

Discretion and consistency. Several answers leave decisions to judgement: workation requests (47.0% case-by-case, n = 266), pay treatment on moving to remote working (19.7% varies by role or case, n = 122) and the location used for pay (10.2% varies by role or team, n = 225). Discretion lets each case be judged on its facts, but can produce different outcomes for people in similar positions. The questions are who makes the call, what is recorded, and whether anyone looks across decisions afterwards.

The pay reference point. A national, location-agnostic rate (56.9%, n = 225) is simple to explain and removes the need to change pay when someone moves. A location-linked rate ties pay to a place and needs a rule for when an employee's location changes.

Where costs fall. The question is which home-working costs the employer carries, which the employee carries, and whether that split is stated in policy.

Working time. Standard patterns set when work happens. A right-to-disconnect policy or guidance covers when contact stops, and 68.8% have neither (n = 266). The question is whether expectations about out-of-hours contact are written down or left to team norms.

Frequently asked questions

What percentage of UK employers expect staff in the office 3 or more days a week? In the lumi reward benchmark, 40.0% of UK employers expect staff in roles that support remote working to attend a workplace 3 or more days per week (n = 255, 2026 H1). A further 25.5% expect 1–2 days per week, so 65.5% expect attendance at least weekly (40.0% + 25.5%), and fully remote roles are rare at 5.1%.

Which flexible working patterns do UK employers offer as standard? In the lumi reward benchmark, 41.4% of UK employers operate flexitime with accrual as standard (n = 266, 2026 H1), ahead of core hours at 32.3%, compressed hours at 25.2% and annualised hours at 17.7%. These are multi-select answers, not added together; 31.6% operate none of them as standard.

What home-working expenses do UK employers cover? In the lumi reward benchmark, 70.1% of UK employers typically cover IT equipment (laptop, screen, kit) for home working (n = 264, 2026 H1). Office furniture is covered by 34.8%, broadband or connectivity by 8.0% and utility costs by 6.4%. 20.5% cover none of these, so those costs sit with the employee.

How many UK employers have a four-day week? In the lumi reward benchmark, 94.1% of UK employers do not operate a four-day week or nine-day fortnight for any population (n = 269, 2026 H1). 3.0% run a four-day week on the 100:80:100 model, 1.9% a nine-day fortnight and 1.1% are trialling one: 6.0% in total (3.0% + 1.9% + 1.1%).

Do UK employers allow staff to work abroad on a 'workation'? In the lumi reward benchmark, 47.0% of UK employers decide remote working abroad case by case (n = 266, 2026 H1). 26.3% prohibit it, 18.4% set a formal cap in days per year and 8.3% allow it uncapped, so 73.7% do not prohibit workations outright (47.0% + 18.4% + 8.3%).

Do UK employers pay remote workers differently? In the lumi reward benchmark, 85.6% of UK employers apply no pay premiums or discounts specifically to remote roles (n = 222, 2026 H1). 56.9% set base pay for remote roles on a national, location-agnostic rate, rather than the contracted office at 22.7% or the employee's home at 4.9% (n = 225). Where an employee moves to remote working, 65.6% protect base pay (n = 122, 'Not applicable' excluded).

Notes

  • Each figure's base (n) is the number of organisations that answered that question, so bases differ between questions. 'Not applicable' answers sit inside the base unless stated otherwise. Percentages are rounded to one decimal place and are not re-normalised.
  • The question on how base pay is treated when an employee moves from office-based to remote working excludes 'Not applicable' from its base. 82 organisations answered 'Not applicable'; the base of 122 counts the remaining answers.
  • The expenses and flexible-working patterns questions are multi-select. Each percentage is the share of the base choosing that option, so the options are not added together.
  • Prevalence words (common, alternative, rare) apply to single-select and yes/no questions only.
  • Combined figures are sums of listed percentages within a single question, with the parts shown.

Data appendix

Every question on this page, with its base and full distribution, as a spreadsheet: download the CSV.

All national figures used in this paper, as recorded in the lumi reward benchmark (collection window 2026 H1).

For roles that support remote working, how often are employees expected to attend a workplace?
Base: 255 organisations

Answer% of baseOrganisationsPrevalence
3 or more days per week40.0%102common
1–2 days per week25.5%65alternative
Attendance varies widely21.6%55
Less than once a month7.8%20rare
Fully remote5.1%13rare

Where are remote employees permitted to work from?
Base: 210 organisations

Answer% of baseOrganisationsPrevalence
Anywhere in the UK60.5%127common
Internationally with restrictions24.8%52alternative
Location is tightly restricted8.1%17rare
Within defined UK regions4.8%10rare
Internationally without restrictions1.9%4rare

Which home-working expenses are typically reimbursed or covered?
Base: 264 organisations · more than one answer allowed

Answer% of baseOrganisations
IT equipment (laptop, screen, kit)70.1%185
Office furniture (desk, chair)34.8%92
None20.5%54
Broadband or connectivity costs8.0%21
Utility costs6.4%17

Which flexible-working patterns do you operate as standard?
Base: 266 organisations · more than one answer allowed

Answer% of baseOrganisations
Flexitime with accrual41.4%110
Core hours32.3%86
None31.6%84
Compressed hours25.2%67
Annualised hours17.7%47

Do you operate a four-day week or nine-day fortnight for any population?
Base: 269 organisations

Answer% of baseOrganisationsPrevalence
No94.1%253common
4-day week (100:80:100)3.0%8rare
9-day fortnight1.9%5rare
Trialling1.1%3rare

Do you have a right-to-disconnect or out-of-hours communication policy?
Base: 266 organisations

Answer% of baseOrganisationsPrevalence
No68.8%183common
Guidance only16.9%45rare
Formal policy14.3%38rare

What is your policy on remote working abroad ('workation')?
Base: 266 organisations

Answer% of baseOrganisationsPrevalence
Case-by-case47.0%125common
Prohibited26.3%70alternative
Formal cap (days per year)18.4%49rare
Uncapped8.3%22rare

If an employee moves from office-based to remote working, how is their base pay typically treated?
Base: 122 organisations · "Not applicable" excluded from base

Answer% of baseOrganisationsPrevalence
Base pay is protected65.6%80common
Treatment varies by role or case19.7%24
Base pay may be adjusted over time11.5%14rare
Base pay is adjusted immediately3.3%4rare

Which location is typically used to determine base pay for remote roles?
Base: 225 organisations

Answer% of baseOrganisationsPrevalence
National pay rate (location-agnostic)56.9%128common
Contracted office location22.7%51alternative
Varies by role or team10.2%23
Role market only (location not considered)5.3%12rare
Employee home location4.9%11rare

How are remote roles typically benchmarked for market pay?
Base: 219 organisations

Answer% of baseOrganisationsPrevalence
Against national market rates57.1%125common
Against office-based comparator roles20.1%44alternative
Not formally benchmarked9.1%20rare
Against regional or local market rates7.3%16rare
Individually benchmarked6.4%14rare

Are pay decisions for remote roles reviewed to ensure consistency and fairness?
Base: 213 organisations

Answer% of baseOrganisationsPrevalence
No40.4%86common
Yes – in some cases35.7%76alternative
Yes – routinely23.9%51alternative

Do any pay premiums or discounts apply specifically to remote roles?
Base: 222 organisations

Answer% of baseOrganisationsPrevalence
No specific premiums or discounts85.6%190common
Premiums apply to some remote roles6.8%15rare
Discounts apply to some remote roles4.5%10rare
Both premiums and discounts apply3.2%7rare

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Cite this paper
David Whitfield, Flexible, hybrid and remote working: UK benchmark 2026. lumi, collection window 2026 H1. https://lumihr.co.uk/research/flexible-hybrid-working-2026
Last reviewed 20 September 2026 · Figures describe organisations in the lumi reward benchmark, not a random sample of UK employers. Every figure on this page states the question asked and the number of organisations that answered it.