Neil McDonnell, the chief executive of ISME - which represents small and medium-sized companies - has said he believes it will be easier for employers to ask employees to continue working from home for several months. 

Speaking on RTÉ's News at One, Mr McDonnell said the Covid-19 social distancing guidelines that are required for workers will make it "difficult to return to a communal work setting".  

He said that hot desking "is a concept that is going to be quite constrained for a considerable time to come." 

The ISME CEO urged people to adhere to Level 3 Covid-19 restrictions. 

Mr McDonnell said there is a strong indication from tax returns that employers have been facilitating working from home throughout the pandemic. 

"Income tax levels have kept up which suggests people are continuing to work," he stated. 

But he added that simple challenges remain for people working from home, like the quality of internet service geographically, and the quality and availability of technology required.  

He also employers are responsible for the conduct of employees during their hours of work, and ensuring that that they have normal start, finish and break times. 

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Employers are responsible for the heat, light and electricity required for a person to carry out their work, he added.  

"Revenue provides a tax-free allowance of up to €3.20 a day to cover these additional costs of those working at home, so we would encourage all employers who are asking workers to work from home to pay that," he stated.

Mr McDonnell, whose organisation also represents the off-licence sector, said he believes "some level of constraint to off-licence sales can be expected." 

"Unless people are going to cop on in terms of what their social gatherings look like in the future, I think some level of constraint to off-licence sales can be expected," he added.

Employers are responsible for the heat, light and electricity required for a person to carry out their work, he added.  

"Revenue provides a tax-free allowance of up to €3.20 a day to cover these additional costs of those working at home, so we would encourage all employers who are asking workers to work from home to pay that," he stated.

Mr McDonnell, whose organisation also represents the off-licence sector, said he believes "some level of constraint to off-licence sales can be expected." 

"Unless people are going to cop on in terms of what their social gatherings look like in the future, I think some level of constraint to off-licence sales can be expected," he added.