Deloitte says office attendance will be considered as part of some employees’ performance reviews to decide their bonuses

3/12/2025

Deloitte Ties Office Attendance to Performance Reviews for U.S. Tax Staff

Deloitte has begun incorporating office attendance into performance reviews for some employees, making in-person presence a factor in bonus eligibility for certain staff.

According to a message sent to U.S. tax team employees, Deloitte stated:

“Being present at a Deloitte office or client site will now be considered in your … performance evaluations.”

The email, seen by the Financial Times, further instructed staff to ensure in-person collaboration for 2-3 days per week (50%).

This represents a shift from Deloitte’s broader hybrid policy, which has been in place since 2014 and was officially formalized three years ago. The firm has historically promoted flexibility, stating on its website:

“The golden rule of our hybrid policy is that our people are trusted to decide how they work, in a way that works for their clients and colleagues too.”

Deloitte did not confirm whether this attendance policy would extend beyond the U.S. tax division but told the FT:

“This pertains only to our U.S. Tax practice.”

A spokesperson further clarified:

“Deloitte performs a tremendous range of work for our clients across many industries. Our hybrid model is not one-size-fits-all.”

Return-to-Office Trends in Major Firms

Deloitte is not the first to link office attendance to employee evaluations. Google introduced a similar policy in 2023, incorporating its three-day office mandate into performance reviews.

Deloitte’s two-day requirement is notably less strict than policies at major Wall Street firms, where JPMorgan and Goldman Sachs have fully reinstated five-day office weeks.

JPMorgan CEO Jamie Dimon made his stance clear, stating that employees unwilling to comply should seek alternative employment.

Big Four Policy Shifts

While Deloitte adjusts its hybrid approach, EY has taken a stricter stance on employee conduct. Reports indicate that EY let go of some employees after discovering they were attending multiple virtual training sessions at the same time to double their credit points.

EY’s Ignite Learning Week requires employees to complete training courses to progress within the company. However, in October 2023, some staff were found to be gaming the system, leading to disciplinary action.