Home office for employment

[NotEasy]

Taxpayer is an employee who works exclusively from home and does not have a workplace at the company. He uses a room at home exclusively to be his office for the employment.

One of the requirements to qualify to be a home office is that "You use it exclusively and regularly for administrative or management activities of your trade or business."

What about if the employee's job responsibilities do not include administrative or management activities? Does it mean that you cannot have a qualified home office if you are not a manager or someone in a management position?

[Gretel]

What other things would you do in an home office for your employer?

I think the more important thing is that the employer needs to require this home office and it should be in a written contract.