The COVID-19 pandemic has spread to almost all countries in the world, including Indonesia. Particularly in Indonesia, the COVID-19 pandemic has several impacts, not only on public health but also on lifestyles as a result of various policies from the authorities that apply to handling COVID-19, such as in the fields of economy, social, politics, education, to psychological. Some suggestions that are needed regarding the legal basis for implementing Work From Home (WFH) are as follows: (a) There is still a need for a new integrated policy between the central government and the regions that specifically regulates Work From Home (WFH); (b) The importance of regulating the rights and obligations of parties such as workers, employers, and related institutions in regulating Work From Home (WFH); (c) The importance of involving parties such as workers, employers, and related institutions in regulating Work From Home (WFH) so that the regulations are made more targeted.