• You might need to buy additional food
• Wear and tear of work attire
• Might need to pay extra for someone to watch pet/child

Also there are additional costs of time

• Extra time shaving or similar (if you know you are staying home some things can be delayed a bit)
• Possibly extra time to prepare food
• Traffic/weather delays
• Extra effort for small things easily manage while at home e.g accepting deliveries, watching pets or opening for maintenance workers

That’s of the top of my head, so 1 hour lost per day is a low estimate.

Yeah, for me WFH is a lot more than 8% raise. It’s a lot cheaper. We were paying to work and didn’t even realized it

Also your spine, tailbone, piriformis, hamstrings, and psoas muscles. Cars are bad for your back.