【英文摘要】
Remote work (or work from home, WFH) has become a new option for work patterns after the COVID-19 pandemic. Remote work eliminates workers’ daily commute and helps their work-life balance. Companies also benefit from lower office rental cost and increased attraction of talented employees desiring this job mode. Utilizing 311 questionnaires, this paper investigates the impact of employees’ personal status (e.g., gender or with children under the age of 12) and the company's information environment on the design of employee compensation, especially for the preference of WFH at the expense of a potential pay cut. The results show that 15% of male workers are willing to take a pay cut in exchange for the freedom to work from home, which is twice the rate of women. Those with children under the age of 12 who need caregivers are more willing to accept a cut in wages (anywhere from 5% to 30%) for WFH than those without children. In addition, the empirical results indicate that the stronger the employees' information security awareness and the more complete the company's information environment are, the higher is their willingness to accept a reduced salary in ex-change for WFH. The management implication from the results is that in the future, in the face of a labor shortage due to a declining birth rate, some employees can adopt the more flexible remote work, which not only increases the willingness of talent to be employed, but also reduces the level of compensation costs. Work from home can thus achieve a win-win situation for companies and employees.
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