Homeworking emission factor by year
| Year | Scope 3 (kg CO2e per full-time-equivalent working hour) | Change |
|---|---|---|
| 2026 | 0.32393 | -3.0% |
| 2025 | 0.33378 | 0.0% |
| 2024 | 0.33378 | -0.0% |
| 2023 | 0.33378 | -2.0% |
| 2022 | 0.34075 | – |
Total kg CO2e for the seven greenhouse gases, from the official DESNZ files for each year. 2026 factor ID: 32_603_9999_12_1. Where a factor jumps sharply between two years, it is usually because DESNZ changed its method or data source, not because the activity itself changed.
Worked example
Take 20 staff working from home two days a week, about 30,000 hours a year. 30,000 full-time-equivalent working hours × 0.32393 kg CO2e = 9.72 tonnes CO2e, reported as Scope 3, category 7 (employee commuting).
How to report it
Homeworking covers the heating and office equipment people use when working from home. The GHG Protocol treats it as optional within employee commuting, Scope 3 category 7; many firms include it because it is a large part of commuting for hybrid teams.
The government factor is an average across the year, combining heating and electricity for a typical UK home office.
Where the data comes from
You'll usually find it in HR records or a staff survey: how many hours people work from home. Keep the source documents: anyone checking your Carbon Reduction Plan or SECR report may ask how each figure was worked out.
Read more about how the factors change each year in our guide to the 2026 conversion factors, or see how we apply them in our methodology.
Related emission factors
- UK grid electricity: 0.13096 kg CO2e per kWh
- Average local bus: 0.10151 kg CO2e per passenger km
- National rail: 0.030920 kg CO2e per passenger km
- All UK emission factors