Businesses and employees are at a critical juncture right now.

As the pandemic hopefully recedes and business gets back to a 'new' normal, companies are running into a recalcitrant employee who might not want to come back and work in the office.

Not everyone. But there are three types of workers out there now:

Essential Employees - these are the people who have always worked through the epidemic - and we all salute you for your fortitude during these difficult times. BTW - give them a bonus and extra time off for helping you during this time - it's the least you can do.
Work@Home Lovers - these are the people who have outrageous commutes or awful office conditions who work better at home. They might have a big home with an office, family life, great location, etc.
Work@Office Lovers - these are the people who have been stuck at home and absolutely want to get back into the office ASAP. They might be living all alone, in a one-room apartment, and want to interact with lots of people every day.

The Problem: How does a company neatly resume regular or new operations without losing a portion of their workforce to the change?

REQUIRED - If everyone HAS to come back (like schools, etc.) - you have to set a date, put standards in place (cleaning, vaccinations, etc.), and treat everyone the same. If there are recalcitrant workers, deal with them on a one-off basis. Make coming to work more fun, like a party that everyone wants to attend - serve food, etc.
FLEXIBLE WORK - Develop a system to allow workers to have flex time in the office AND working at home. For many positions, this might be the best option for many companies. It shows that you care about their work-life balance AND you satisfy all three types of workers.
TOTAL WORK@HOME - Some companies have embraced the work@home concept and have offered total work at home for many of their employees. It cuts down on office cost, commute time lost, and increases work/life balance for many employees. But some workers might want the 'in-person experience' - and many of these companies might have to develop alternatives to embrace it - get-togethers, lunches, off-sites, etc.

Whatever you choose, be cognizant and balance the needs of your customers and your employees. Many companies might be taking the track of 'everyone back in the office' because of bad management & leadership skills, antiquated work philosophy, or just because "we've always done it this way" thinking. Do what's best for your customers and employees - not just the bottom line.