The Big Four’s Stance on Hybrid Work in 2025: A Shift in Corporate Culture

In 2025, corporate culture is undergoing a significant transformation as companies across industries reevaluate their approach to work, particularly in the wake of the pandemic. While many major companies, such as JPMorgan, Dell, AT&T, Amazon, and federal agencies under President Donald Trump’s executive order, have mandated a return-to-office (RTO) for five days a week, the Big Four firms—EY, Deloitte, PwC, and KPMG—continue to buck this trend. These firms collectively employ 1.5 million staff and occupy prime commercial real estate in hundreds of cities worldwide. Despite the growing pressure to revert to pre-pandemic norms, the Big Four remains committed to hybrid work policies, reflecting a broader understanding of the evolving nature of work, employee satisfaction, and organizational adaptability.

KPMG: Embracing Flexibility and Trust

KPMG has long been a proponent of hybrid work, even before the pandemic. The firm operates on a flexible model where employees split their time between the office, client sites, and home. The exact number of days employees are required to be in the office varies depending on the discretion of each member firm within the KPMG network. Nhlamu Dlomu, KPMG’s international global head of people, emphasizes that this approach is rooted in trusting employees to manage their working patterns effectively to deliver the best results for clients and their teams.

KPMG’s commitment to hybrid work is supported by its 2024 Global People Survey, where 81% of participants agreed that they can work where they are most effective to meet client, business, and team needs. The firm actively encourages team-building and social activities to foster a healthy work environment, recognizing that face-to-face interactions are crucial for collaboration and culture-building. Dlomu underscores the importance of reflecting on the benefits of remote and hybrid work and cautions against introducing blanket mandates, stating that "one size does not fit all when it comes to ways of working."

EY: Balancing Flexibility with Client Needs

EY’s approach to hybrid work is centered on flexibility and client-centricity. The firm encourages employees to work in the office two to three days a week, allowing them to work from home for the remaining days. However, there is no single global policy dictating the number of days employees must be in the office; this decision is left to the discretion of member firms in each region.

EY’s principle is simple: "People work where and when they are most effective." This approach has allowed the firm to adapt to the diverse needs of its employees and clients. While there have been reports of EY’s UK branch monitoring staff attendance, the firm has consistently stated that flexibility is key to enabling productivity, collaboration, and meeting client needs. EY continues to evolve its approach by assessing workforce preferences, aiming to create a seamless experience across offices, homes, and client sites. The firm believes that developing a network of workplaces is essential for meeting the preferences and policies of its clients.

PwC: Striking a Balance Between In-Person and Remote Work

PwC’s hybrid work policy is structured around a balance between in-person collaboration and the flexibility of remote work. Employees are expected to spend roughly 50% of their time in person, whether at a client site, a PwC office, or another in-person location. This policy allows for adaptability based on team and client needs.

However, in January 2024, PwC’s UK arm tightened its hybrid work policy, mandating employees to work in the office or with clients at least three days a week, or 60% of their time. This shift reflects the firm’s belief in the importance of face-to-face interactions for a "people business" like theirs. Laura Hinton, the managing partner at PwC UK, highlighted that while the firm continues to offer flexibility, the new policy aims to "tip the balance of our working week into being located alongside clients and colleagues." PwC’s policy in the US remains unchanged, underscoring the firm’s willingness to adapt to regional and cultural differences.

Deloitte: Trusting Employees to Lead the Way

Deloitte, the largest of the Big Four by both employees and revenue, has championed hybrid work since 2014. The firm made its hybrid working policy official during the pandemic, emphasizing trust in its employees’ ability to decide how and where they work best. Deloitte does not mandate a specific number of days in the office; instead, employees are encouraged to be present in person when required by their teams or clients.

The firm views hybrid work as a tool for enhancing employee experience and satisfaction. By recognizing the desire for flexibility and choice, Deloitte believes it can attract, retain, and motivate top talent in a competitive market. This approach not only reflects the firm’s confidence in its employees but also underscores its commitment to fostering a culture of trust and empowerment.

The Evolution of Hybrid Work and Its Implications

The Big Four’s commitment to hybrid work reflects a broader shift in corporate culture, where flexibility, trust, and employee well-being have become central to organizational success. As companies navigate the post-pandemic landscape, they are forced to confront the reality that the traditional five-day office week is no longer the only viable or desirable model. The Big Four’s approach demonstrates that hybrid work is not a temporary solution but a strategic choice that aligns with the evolving needs of employees, clients, and businesses.

However, the success of hybrid work depends on a company’s ability to strike the right balance between flexibility and in-person collaboration. As the Big Four continues to evolve its policies, it serves as a model for other organizations to reflect on their own approaches to work. Whether it’s through regular team-building activities, adapting to regional preferences, or trusting employees to manage their work patterns, the Big Four shows that there is no one-size-fits-all solution. Instead, the key is to create a work environment that fosters collaboration, productivity, and satisfaction, while remaining adaptable to the changing needs of the modern workforce.