Nearly two-thirds of bosses believe that workers will return to the office five days a week within the next three years, while a majority of company leaders think pay and promotions could become linked to workplace attendance, according to a survey. Despite the widespread adoption of hybrid working by most office-based employers since the pandemic, the KPMG CEO Outlook survey found 64% of leaders globally, and 63% of those in the UK, predicted a full return to in-office working by 2026. The annual poll – which surveyed more than 1,300 chief executives of the world’s largest businesses, of whom 150 are in the UK – suggested many executives were increasingly supportive of returning to pre-Covid ways of working, more than three years after the pandemic forced office-based employees to carry out their roles from home. In addition, the survey showed an overwhelming majority (87%) of global leaders, and 83% of UK executives, believed that financial rewards and promotion opportunities could be linked in future to office attendance. Jon Holt, the chief executive of KPMG in the UK, said there was not a “one-size fits all approach” to back-to-office mandates, and that any such move could “create tensions between leaders and employers”. In recent weeks, large corporates have started to call an end to the more flexible working patterns that followed the pandemic, led by the big tech firms including Amazon, Google and Meta, and banks including Citigroup and Lloyds. Senior bosses at those firms have said that bringing teams together increases creativity and collaboration, as well as fostering a corporate culture. Holt said: “Issuing an ‘all hands on deck’ edict is a simple response to a complex issue – it won’t work for all businesses. Some sort of hybrid working is likely to remain a useful way to attract and retain the good people the CEOs know their business needs. “CEOs hoping to return to an all-office world will have to work collaboratively and carefully with colleagues to get it right.” Holt added that spending at least some of the working week at their desks was particularly beneficial for younger employees, who may have begun their professional lives amid the pandemic and the ensuing cost of living squeeze. He cautioned leaders to remember their “duty to nurture and support” the careers and wellbeing of more junior staff. Multiple employee surveys in recent years have shown that most workers have no desire to return to their desks full-time, with some saying they would quit their jobs if current workplace flexibility was taken away. Tina Chander, the head of employment law at the law firm Wright Hassall, said chief executives needed to be aware of the legal considerations of asking staff to return to the office full-time, and treat all workers fairly to avoid discrimination claims. “Suddenly asking employees who have been working from home since March 2020 to come back to the office full-time can raise concerns about their employment terms and fairness. They could argue that working remotely has become an unwritten part of their job.” Chander said offering financial rewards or promotions as incentives for office attendance could be “tempting” for bosses, and would not be illegal, but warned it came “with risks”. “Relying too heavily on physical office presence might mean missing out on recognising the talents of remote workers and could lead to those valuable employees seeking opportunities elsewhere,” she said.