That is irrelevant. Should a person who literally lived next door to the office then be paid the same because they saved less on commuting? What if I “work from home” but actually choose to commute to work from a storage facility on the other side of town?
No. Commuting is irrelevant to the cost because it’s unrelated to the work or the cost of doing business.
The cost of utilities not required on site is a literal and measurable saving for the business. That cost is directly transferred to the employee.
