Organization may wish to list exact categories of employees who are not eligible for remote work. For example, a company may allow remote work in general, however for employees working directly with customers, remote work cannot be allowed.
Providing additional benefits to remote employees is not a mandatory obligation.
Remote employees may be eligible for insurance coverage, 401k plans, additional paid leaves etc.
Additional expenses may include coverage of monthly Internet or mobile bills, expenses for renting out a co-working space and more.