Before you rearrange your life around work from home, it’s important to understand what Indian law allows, what companies actually enforce, and how much control employers have over where IT employees work.

This article is written specifically for IT employees—not HR teams or employers—and focuses on what these rules mean for individuals making real work, pay, and location decisions.

This guide explains the current WFH IT rules in India for 2026, covering large IT employers like Infosys, TCS, and Wipro, SEZ provisions, pay impact, and what employees should realistically expect.

What this article will do:

It separates law from company policy, explains where flexibility exists (and where it doesn’t), and helps IT employees make informed decisions without legal jargon or hype.

Quick Answer

Work from home (WFH) in India’s IT sector is not a legal right. Labour laws and SEZ rules permit WFH as an arrangement, but companies decide when and how it applies. In 2025–2026, many large IT firms require minimum office attendance, with WFH allowed only when company policy and approvals explicitly permit it.

Key Takeaways

  • WFH in India is a company-approved arrangement, not a guaranteed legal entitlement.

  • Large IT firms have tightened return-to-office (RTO) rules since 2025, especially for junior and mid-level roles.

  • SEZ rules allow extensive WFH at the unit level, but employees must still follow internal attendance policies.

  • Unapproved WFH or low attendance can affect leave balance or variable pay, depending on policy design.

  • Medical and special exemptions exist, but approvals are discretionary and usually time-bound.

2026 Market Context: Hybrid Is the Default

  • By 2026, most large IT services firms and global capability centres in India operate on a structured hybrid model rather than fully remote or fully in‑office setups.
  • Employers report that predictable hybrid policies help manage real-estate and commute costs while reducing attrition compared with abrupt “all‑office” mandates.
  • At the same time, newer labour rules and SEZ amendments, together with the Digital Personal Data Protection Act 2023, mean WFH is now wrapped in stricter attendance, security, and monitoring‑consent requirements than during the pandemic years.
  • Hybrid work has effectively become the default for many office-eligible roles, with large surveys showing that most remote-capable employees now follow some form of hybrid schedule, as reported in Gallup’s research on the future of the hybrid office.

What Are the Current WFH Rules for IT Companies in India?

Indian IT companies have moved away from pandemic-era flexibility toward structured hybrid work with mandatory office days.

WFH is now typically treated as:

  • A conditional privilege, not the default mode of work

  • Subject to written policy, manager approval, and HR processes

  • Tracked through attendance systems, access logs, or internal tools

This shift is driven by client security expectations, collaboration concerns, and a labour market that gives employers more leverage than in 2020–2021.

Company-Wise WFH & Return-to-Office Rules (2025–2026)

Comparison of WFH rules at Infosys, TCS, and Wipro
Major IT companies now mandate minimum office attendance

Policies vary by role, project, and location. The examples below reflect commonly reported patterns, not guarantees.

Infosys

  • Junior and mid-level employees are generally expected to attend office a minimum number of days each month.

  • WFH exceptions are limited and approval-based, often reviewed quarterly.

  • Attendance data may be considered during performance reviews.

TCS

  • Office attendance is linked, in many roles, to variable or performance-linked pay.

  • Several teams operate with a largely office-based or full-week presence.

  • Deviations typically require documented approval.

Wipro

  • Many roles follow a hybrid model with a minimum number of in-office days each week.

  • Remote flexibility has been reduced compared to earlier policies.

  • Team and client requirements strongly influence actual practice.

Why Rules Differ

India has no single national WFH mandate for IT. Companies design policies based on:

  • Client and data-security obligations

  • Productivity measurement and collaboration needs

  • Office infrastructure commitments

  • Workforce planning and cost management

Snapshot: WFH vs Office Expectations (Indicative)

Company Typical Office Expectation WFH Flexibility Key Policy Levers
Infosys Monthly in-office minimum for many junior roles Limited, approval-based Job level, quarterly reviews
TCS Often full-week office presence Very limited Variable pay linkage
Wipro Hybrid with weekly office minimums Reduced vs earlier years Team/client rules

Actual requirements can differ by city, project, and contract. Employees should always rely on official internal communication.

Is Work From Home a Legal Right in India?

Short answer: No.

WFH is not a standalone statutory right under Indian labour law. It exists only as a condition that an employer may allow and document.

What the Law Says (In Simple Terms)

  • The Industrial Relations Code, 2020 (services sector) recognises WFH only as a possible condition of employment.

  • Employers must define it in policies, contracts, or certified standing orders.

  • SEZ notifications allow companies to permit WFH, but they do not create an employee-level entitlement.

What This Means for Employees

  • Employers can legally require office attendance if policies or contracts say so.

  • WFH depends on written approval, not personal preference.

  • In disputes, documented policies usually carry more weight than informal practice.

SEZ Employees & WFH — What Rule 43A Actually Allows

What SEZ Rules Permit

Following amendments to SEZ Rules, units may allow extensive or even full WFH, subject to conditions and approvals.

Why RTO Still Happens

Even with legal flexibility, companies control:

  • Attendance and hybrid schedules

  • Client audit readiness

  • Approval and tracking of assets taken outside SEZ premises

Practical Constraints

  • Laptops and devices often require formal off-site approval, and employers remain responsible for both data security and everyday performance. Slow, cluttered systems can hurt remote productivity, a pattern also noted in guidance on decluttering home offices for better focus and output, so IT teams may guide staff on safely removing redundant software and files, for example by showing them how to delete them when they are no longer needed.
  • Employers remain responsible for data security and compliance in remote and hybrid setups, so policies must align with established data privacy and remote work guidance.

Bottom line: SEZ flexibility applies to the unit, not automatically to every employee.

2026 Updates: SEZ & Labour Codes

  • The Ministry of Commerce has extended the hybrid work model for SEZs until 31 December 2027, with units allowed to permit up to 100% of eligible staff to work remotely if they notify the Development Commissioner.

  • New labour-code implementation treats WFH as a formal condition of employment rather than a temporary perk, which is why companies are now hard-coding attendance and hybrid rules into contracts and standing orders.

  • With the Digital Personal Data Protection Act 2023 in effect, employers are tightening remote‑access controls and may request explicit consent for reasonable monitoring of work devices and networks.

Can Companies Cut Salary or Variable Pay for WFH?

Fixed Pay

Base salary is generally governed by contract terms. However, unauthorised absence may be adjusted as leave or loss of pay.

Variable Pay

Performance-linked or variable components can be reduced when tied to:

  • Attendance or shift compliance

  • Agreed performance metrics

  • Adherence to internal policies

What Counts as “Unauthorised” WFH

  • Working remotely without approval

  • Exceeding allowed WFH days

  • Ignoring documented instructions to report to office

Medical & Special Exemptions — What Works in Practice

Commonly Considered Grounds

  • Serious or chronic medical conditions (self or dependents)

  • Pregnancy-related or post-surgery recovery needs

What Is Usually Required

  • Medical documentation clearly supporting WFH

  • A defined time period (not open-ended)

  • Formal HR and manager approval

Important Reality

  • Exemptions are temporary and reviewable

  • They can be withdrawn if circumstances or policies change

Who These WFH IT Rules Work For — and Who Will Struggle

Better Fit For

  • Employees who can commute on required days

  • Teams comfortable with hybrid attendance tracking

  • Roles handling sensitive client data with strict controls

More Challenging For

  • Employees living far from office locations

  • Caregivers or those needing predictable long-term WFH

  • Workers who assumed pandemic-era flexibility was permanent

What IT Employees Should Do Next

If You Can Comply

  • Plan office days early

  • Monitor attendance records

  • Track policy updates from HR

If You Need Flexibility

  • Apply formally, not verbally

  • Keep documentation ready

  • Explore alternative roles or shifts internally

If RTO Is Not Feasible

  • Check internal transfers or flexible units

  • Verify remote claims in writing before switching jobs

  • Plan relocation or longer-term career moves realistically

FAQs

Is WFH legally allowed in India?

Yes, when permitted by your employer. It is not an automatic legal right.

Can my company force me to return to office?

Yes, if office attendance is part of company policy or employment terms.

Do SEZ employees have special WFH rights?

No individual right. SEZ rules allow units to permit WFH, but company policy still applies.

Can salary be cut for WFH?

Unauthorised WFH can be treated as leave or loss of pay. Variable pay may be impacted if linked to attendance.

Is work from home ending in India’s IT sector?

No, but it is becoming more structured, limited, and approval-based.

Author Bio

Technologyford publishes clear, plain-language guides on work, AI, business, and technology, using reputable public sources to help readers understand real-world implications without jargon or hype.

Methodology

This article is based on publicly available information such as company announcements, mainstream news reporting, and expert commentary on Indian labour and SEZ frameworks. Examples and ranges are indicative and may vary by role, project, location, and time. Readers should verify current policies directly with their employer.

Disclaimer

This content is for informational purposes only and does not constitute legal, financial, or professional advice. Employment policies and labour regulations can change and may be applied differently by each organisation. Readers should consult qualified professionals for advice specific to their situation.