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The software-maker said in a blog post that while returning to office is optional for most employees for now, Microsoft was not committing to having every employee work remotely.
The Redmond, Washington-based company had about 163,000 full-time employees as of June.
The COVID-19 pandemic has changed the way businesses function, with work-from-home emerging as the new norm.
Earlier in May, Twitter Inc (N:TWTR) became the first major tech company to allow employees who can work remotely to do so indefinitely.
Facebook Inc (O:FB) had said it would allow its employees to work from home till July next year, while Google (O:GOOGL) had extended the remote working period for employees who do not need to be in the office till June.
