Nothing would make me come back. I'm a contractor, which makes my approach a bit easier, but last year I realized that my main client was going to fail in their effort to get people to return to the office, and I just moved overseas. Since then I've just spent my time travelling around, working from basically any place I want. Even with the travel, my living expenses have plummeted, and I now pay 0% income tax, which has almost doubled my income. My clients would have to more than double my remuneration for me to breakeven on returning to the office, and even then I wouldn't be prepared to give up the new lifestyle.