I do wish they'd START by saying it to employers. Not saying it to individuals then saying 'and employers please duty blah blah blah'.
I agree. Though I can see it is really difficult for employers. If an employee's job is to audit widgets, and in the office they can and are expected to audit 20 per day, that will be their "job". They can do the auditing at home, but being separated from colleagues, combined with their crappy Internet, plus not having access to work systems properly, means they can only audit 15 (or 12 if they are having to homeschool too) are they doing their job? Yes, the employer, knowing WFH is now here to stay could pay to upgrade the Internet or improve access to the systems from home, but it is still likely the employee will be less efficient at home than in the office.
So the employer will have the choice of (for example) employing more staff, increasing the cost of the audit to his clients (possibly losing business), cutting the employee's salary to reflect their reduced efficiency, or insisting that the employee comes to work in the office at 100% efficiency, hence "doing their job which can't be done from home".
That's a lot of things to weigh up, all with pros and cons to different people. The employee may be happy to return to the office, or they may not be. But if the SG has taken away that flexibility and says to the employer that no one can work from the office because they can all do something from home (even if not their full job) it may result in the employer having to make business decisions to comply with that. And that decision may not be in the interest of the individual employee.