The new coronavirus pandemic significantly changed the ways of working, bringing the home office into the spotlight, adopted by many organizations in an emergency, to maintain social distance and continuity of activities. The obstacles to this practice are different when related to the organizational and individual levels. Some of the challenges recognized by this type of work are widely discussed, with the existence of publications containing best practices. When reflecting on discussions in this field of organizational studies, there is a clear emphasis on the physical structure of workplaces. To contribute to the theme, this article aims to contribute to a reflection on the home office in the context of the pandemic of COVID-19, under the Organization Theory and from the worker perspective. To this end, an assessment of the literature on the Organization Theory was carried out, in addition to 34 exploratory interviews conducted with workers who started to work from home after social isolation. As a result, we identified that the debate about home office in the context of the COVID-19 pandemic in Organization Theory can be grouped into five groups, related to the need for vigilance and control mechanisms; creation of meanings through physical structures; reframing of family spaces; spontaneous and informal communication; reconstruction of routine and creation of symbolic conditioning. Also, we identified subjective reflections, related to the expression of power and group identity.