At the moment, this is an ongoing issue, and would expect clarifications to follow.
From our perspective, 100 employees is 100 employees. There are already several governing laws and standards that companies must abide to once over 100 employees. Again, our opinion, there is no difference whether they are on-site or remote.
We have reached out to all out 100+ clients who have traditional and remote employees and preparing them. We have contracted a company who offers tech solutions to track vaccines and testing as well as frequent on-site testing capabilities to offer a total solutions for our clients. If interested, I can share that information.