Commuting, lunch, tons of cloths/uniforms, (likely more stuff I am not thinking off) is also a huge cost to employees.
I know my mortgage payment is due if I go to an office or WFH. My car, on the other hand, requires loads more fuel and maintenance when I work in the office.
Electricity bill goes up slightly.
Heating / cooling costs goes up a bit. I was already heating and cooling my home though but a schedule made it so I didn't heat or cool as much during business hours (when I was not home).
For lunch I am not going out nearly as much. Mostly because my home is not well positioned for a quick trip for lunch.
Seems to me there are savings on both sides here. I could be convinced otherwise though - I have not read any proper studies where the dynamics here have been fleshed out.
I feel like I am saving lots of money and a fair amount of time with WFH.