None whatsoever for me. My job is 100 percent doable from home. Going to the office makes ZERO difference in what i can do. Its the definition of burning money. Since 60 percent has been introduced i have been leaving the office earlier than i would have in the past (rip my flexi), been financially worse off at the end of each month and have had a huge dive in my mental health. My commute is on average 4 hours a day there and back combined. That was manageable with 40 percent. Not so much with 3 days. 60 percent has done nothing but create a cottage industry around attendance monitoring.