All individuals need to come to work if it is a manufacturing industry. Especially car manufacturing, various electronics product assemblies who are directly involved in the production and without whose presence it is not possible to manufacture will have to come to work.
Another type of group can be product design analysis and various types of planning, some of which are related to marketing, accounting, and finance can work at home. So this group has to be differentiated.
Work-from-home is a good practice. Every organization plan should have specific instructions on who will work in the workplace and who will work from home.
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