A hybrid work model is a working arrangement that combines regular in-office attendance with periods of remote work. The specific split varies widely: some organisations prescribe a fixed number of office days per week, while others allow employees to choose their location based on the nature of their tasks. Hybrid models emerged as the dominant post-pandemic workplace norm across knowledge-intensive industries and have stabilised as a standard expectation in many talent markets by 2025.
Designing a hybrid model requires explicit policy on minimum office attendance, equitable access to the physical workspace, technology provision for home and office environments, and guidance to managers on performance management without relying on physical presence as a proxy for output. Organisations that define clear purpose-driven reasons for in-office days -- collaboration, onboarding, client engagement -- tend to achieve higher employee satisfaction and voluntary office attendance than those applying mandatory attendance rules without contextual justification.
In the Netherlands, employees have the right under the Wet flexibel werken to request a change in their regular place of work. Employers must handle such requests with due consideration and can only refuse on serious business grounds. Dutch tax rules permit employers to provide an onbelaste thuiswerkvergoeding (tax-free home-office allowance) of up to EUR 2.35 per day worked at home in 2025, reflecting the incremental costs of remote work. Travel reimbursement rules also require careful management in hybrid settings, as the reiskostenvergoeding for commuting is only applicable for days when the employee actually travels to the office.