Yes, the employer must comply with the relevant health and safety measures prescribed under the Occupational Health and Safety Act to ensure a safe working environment, which does not endanger employee health, even in cases of remote work. Employees must also comply with the health and safety instructions of the employer and the relevant health and safety rules.
However, employers who implement remote work on an occasional basis (i.e. work of an administrative or similar nature that is deemed low risk) do not have to complete health and safety risk assessments of the homes of employees who are working remotely. This exemption applies solely for specific types of work, which are usually performed at an employer's premises and remotely only occasionally and which has previously been assessed and documented as low risk.