WFH is a win win situation for me and the employer.
I'm more productive working from home with there being fewer distractions.
Meetings are easier on teams when discussing spreadsheets as opposed to pissing about in meeting rooms trying to get screen share or a projector to work. Or crowding round a computer screen.
I'm very happy with the work life balance which is a huge non-monetary perk the company is able to offer.
I'm saving on fuel which is putting money back in my pocket - another non-monetary perk from the company.
We are all expected to retire at a later age so huge health benefits which will help prolong our careers. Can eat healthily from home and I'm able to go to the local gym early once I've finished work. As opposed to sitting in traffic for over an hour and often sacking the gym off.
One threat for me and is why I attend the office once or twice a week is your company can recruit from anywhere in the country / globe with WFH being effective which could restrict employment opportunities within the local area.