For the Fed contractors, yes. But for the OSHA (Employers > 100 Employees), OSHA has stated their regulations do not cover home offices.
Now, the Biden Tyrant might decide to wave his magic wand and change that without proper regulatory process...
The lack of urgency in the issuance of a Covid mandate by OSHA is going to cut against them in court. Tough to claim there is an emergency need for regulations when they're taking their sweet time drafting them in the first place. Some judge is going to point that out when he/she strikes them down if they are ever even issued at all.