The required definition of a home worker, and what constitutes being in scope.
INFORMATION
Home workers are those who are legally required to work from home, or have it stated in their contract that they work from home.
You should be sure for yourself that any devices that are in use at the home location are compliant with the requirements of Cyber Essentials - the network at the home location is considered "untrusted" so you need to be in control of the firewall on the device being used by your home user, and not the home users device.
During a crisis or pandemic, many users will revert to working from home and at the time of your SAQ you have to answer the questions as per the situation at the time of the assessment – therefore, if everyone is working from home all the time, everyone is listed as a home worker and everyone’s equipment is “In Scope”.
The official definition for a home worker is as follows:
"Any employee contracted or legally required to work at home for any period of time at the
time of the assessment, needs to be classed as working from home for Cyber Essentials"