Google is giving their workers a home office allowance of $1000. Not bad for a start, as the companies are saving a huge money when they start to reduce their property rental costs. And these are not one time fees, these reductions will have an effect every month!
https://www.engadget.com/google-work-from-home-allowance-221701178.html
Engadget
Another quite interesting approach with working in home offices on a regular basis is implemented by Automattic, the company behind WordPress.
Their work force is completely distributed all over the world. The employees are also getting a one time home office allowance to setup their environment as they like and feel comfortable.
Due to the worldwide distribution they have a huge problem to define the „correct“ salary for each employee. You have to take a lot of constraints into account.
Techcrunch