Unlike the all-virtual companies we listed elsewhere, the companies listed on this page generally consider work-from-home arrangements a perk that is earned once employees have proven themselves. For the majority of them, telecommuting is a part-time arrangement.

When approaching these companies, keep in mind that just as you wouldn’t want to give an employer the impression that their vacation policy is your biggest interest, it’s not a good idea to waltz into your first interview demanding telework.

Fortune’s 100 Best Companies to Work For:

Of the 82 companies on the Fortune Magazine’s 100 Best Companies to Work For, many allow employees to telecommute or work at home at least 20% of the time. These 10 have the highest percentage of telecommuters.

Company (% of of employees who are “regular” telecommuters)

Deloitte (90%)
Cisco Systems (85%)
Juniper Networks (75%)
Accenture (67%)
Recreational Equipment (REI) (53%)
eBay (50%)
S.C. Johnson & Sons (39%)
Southern Ohio Medical Center (37%)
Booz Allen Hamilton (36%)
American Fidelity Assurance (34%)

FlexJobs Guide to the Best Companies for Flexible Jobs

The Guide to the Best Companies for Flexible Jobs is a free searchable database of over 15,000 pre-screened and researched companies who have offered flexible jobs (telecommuting, freelance, flextime, and part-time) in the past.

What will you find with this Guide? FlexJobs says, “We’ve started off by showing the Top 100 Companies for Flexible Jobs, and you can also search by popular job categories, location, and awards and accolades such as Fortune 500. Each company profile includes unique company descriptions, job posting history, company headquarters, and website.”

Working Mother Magazine’s Annual Round-Up of 100 Best Companies

Working Mother Magazine does an annual round-up of the “100 Best Companies” for working parents.

Below are excerpts from their list for those companies that offer telecommuting. Visit their web site for the latest list along with all the details about the flexible work and family-friendly programs each company offers. The city listed with each entry is their main office though many offer jobs throughout the country.

Accenture (New York NY)
# Employees: 28,250
Provides management consulting, technology, and outsourcing services. About 60% of its staffers flex their hours or telecommute.

AFLAC Inc. (Columbus GA)
# Employees: 4,207
Provides supplemental health insurance policies. Staffers are given lots of flexibility to adjust and compress their hours and to work off-site.

Allstate Insurance Co. (Northbrook IL)
# Employees: 37,219
Provides retirement, investment, insurance, and banking products.
More than a quarter of staffers telecommute.

American Express Co. (New York NY)
# Employees: 28,627
Provides global travel, payments, network and financial services. Allows employees telecommute.

Arnold & Porter LLP (Washington DC)
# Employees: 1,330
Provides legal services for individual, corporate and government clients. Company supplies laptops and BlackBerrys for telecommuting staff.

Astrazeneca (Wilmington DE)
# Employees: 12,281
Develops, manufactures, and markets pharmaceutical products. 75% of staffers work off-site.

Avon Products Inc. (New York NY)
# Employees: 7,009
Manufactures and markets cosmetics and other consumer products. Allows its employees to telecommute.

Bank of America (Charlotte NC)
# Employees: 166,761
Provides banking, investing, asset management and other financial and risk management services. My Work telecommuting program at headquarters and in Boston helps associates avoid long commutes by allowing them to work from home or from a satellite office.

Bayer Corp. (Pittsburgh PA)
# Employees: 14,789
Manufactures health-care and crop-protection products and innovative materials. Staffers are allowed to work off-site.

Bon Secours Richmond Health System (Richmond VA)
# Employees: 4,481
Operate four hospitals and provide other health-care services
FLEX APPEAL Offers part-time work, flextime, compressed hours and telecommuting. Staffers who work just 16 hours a week receive health insurance benefits.

Booz Allen Hamilton (McLean VA)
# Employees: 15,840
Provide management consulting services to businesses, corporations and government agencies worldwide
FLEX APPEAL 54% take advantage of telecommuting.

Bristol-Myers Squibb Co. (New York NY)
# Employees: 17,138
FLEX APPEAL 79% of staffers use flextime, telecommuting and job-sharing. Benefits are available to those who work just 14 hours a week.

Bronson Healthcare Group Inc. (Kalamazoo MI)
# Employees: 3,264
Operate a network of hospitals, clinics, physicians’ practices and home health-care and insurance services
FLEX APPEAL 30% of all employees compress their schedules, while 16% flex their hours. A smaller number telecommute, work part-time or job-share.

Capital One Financial Corp. (McLean VA)
# Employees: 10,866
Provide credit cards, loans and other financial services
FLEX APPEAL Many employees telecommute and work compressed hours but the majority flex on a casual basis, coming in a little later in the morning after dropping the kids off at school or leaving during the day for kid-related events..

Carlson Companies (Minnetonka MN)
# Employees: 37,646
Own, manage and franchise hotels, restaurants, travel groups and a cruise line; operate Carlson Marketing
FLEX APPEAL 75% of employees informally flex their schedules, while a smaller group of leisure-travel staffers works entirely from home.

Children’s Healthcare of Atlanta (Atlanta GA)
# Employees: 6,018
Operate a network of pediatric health-care facilities
FLEX APPEAL Staffers often work reduced schedules, share positions, register for “floating” shifts or telecommute, using equipment supplied by the firm.

Children’s Memorial Hospital (Chicago IL)
# Employees: 4,064
Operate a teaching and research hospital that provides pediatric care
FLEX APPEAL Allows flexible schedules including staggered shifts, telecommuting, compressed workweeks and part-time hours. 50% of employees use flextime on the job.

Fortune: Cisco
80% of employees are regular telecommuters

Citigroup Inc. (New York NY)
# Employees: 145,127
Provide financial products and services
FLEX APPEAL Offers compressed workweeks, job-sharing, part-time work and telecommuting.

CJW Medical Center (Richmond VA)
# Employees: 3,446
Provide medical and emergency services for a 758-bed hospital
FLEX APPEAL More than 75% of employees flex their hours, work part-time or part-year, telecommute or compress their workweeks. Work/life balance training is mandatory for all new managers.

Colgate-Palmolive Co. (New York NY)
# Employees: 5,656
Produce a variety of personal-care, oral-care and household products
FLEX APPEAL With the approval of their managers, staffers can come in late or leave early, telecommute, job-share, work a compressed week or arrange sabbaticals. A uniform application process for flex schedules ensures equity.

Covington & Burling LLP (Washington DC)
# Employees: 967
Provide corporate legal services
FLEX APPEAL Employees often advance (even to the level of partner) while working part-time. Alternative work arrangements include flextime, job-sharing and telecommuting

Credit Suisse Securities LLC (New York NY)
# Employees: 8,446
Provide investment banking, securities, private banking and asset management services
FLEX APPEAL Offers telecommuting, job-sharing and compressed weeks. To encourage more widespread use, the firm launched an online program outlining available work options, demonstrating effective job proposals, and explaining how to figure out what arrangement will best suit employees’ needs.

DaimlerChrysler Corp. (Auburn Hills MI)
# Employees: 69,639
FLEX APPEAL Offers flextime, job-sharing, compressed workweeks and telecommuting, and reduced hours in the summer.

Deloitte & Touche USA LLP (New York NY)
# Employees: 33,793
Provide auditing, accounting, tax and other consulting services
FLEX APPEAL Offers telecommuting, compressed schedules and part-time hours. Almost all employees can informally shift their hours or take a work-from-home day.

Discovery Communications Inc. (Silver Spring MD)
# Employees: 3,259
Operate cable networks, media, websites and retail stores; provide digital educational products to schools and homes
FLEX APPEAL About 60% of staffers make use of the company’s liberal flextime policy last year, which allows them to set their own hours or telecommute with the approval of their managers.

Dow Corning Corp. (Midland MI)
# Employees: 4,202
Manufacture silicon-based technology and products
FLEX APPEAL Employees can compress their workweeks, job-share or telecommute (with the company providing equipment to employees working from home).

Ebay (Fortune)
48% of staff regularly telecommutes

Eli Lilly & Co. (Indianapolis IN)
# Employees: 21,521
Develop, manufacture, and market pharmaceuticals
FLEX APPEAL Nearly half of all staffers telecommute.

Fannie Mae (Washington DC)
# Employees: 5,531
Provide financial services to banks and other mortgage lenders
FLEX APPEAL Offers employees a slate of alternative work arrangements that includes flextime, telecommuting, job-sharing, compressed work weeks or part-time schedules. Employees receive health insurance after 20 hours of work a week.

First Horizon National Corp. (Memphis TN)
# Employees: 13,234
Provide banking, home loan and securities services
FLEX APPEAL 13% telecommute.

First National Bank (Omaha NE)
# Employees: 4,012
Provide competitively priced financial services
FLEX APPEAL About half of employees used flextime, and about a quarter take advantage of a compressed work schedule. The company also offers telecommuting and job-share options. Employees need to work just 20 hours a week to keep their health insurance.

Ford Motor Co. (Dearborn MI)
# Employees: 132,844
Manufacture and distribute cars and trucks in 200 markets across six continents
FLEX APPEAL Offers flextime, compressed work schedules, job-sharing and telecommuting. Only 16 hours of work a week qualify an employee for health insurance.

Genentech (South San Francisco CA)
# Employees: 9,438
Use human genetic information to discover, develop, commercialize and manufacture biotherapeutics
FLEX APPEAL More than 60% of employees telecommute

General Electric Co. (Fairfield CT)
# Employees: 164,289
Offer diversified technology, media and financial services
FLEX APPEAL Offers flextime (used by about half of employees last year), compressed schedules, telecommuting and job-sharing.

General Mills (Minneapolis MN)
Manufacture packaged goods globally
# Employees: 17,691
FLEX APPEAL Employees can flex or compress their work schedules, telecommute or job-share.

GlaxoSmithKline (Philadelphia PA)
Research, develop and sell medicines and products
# Employees: 27,332
FLEX APPEAL Offers telecommuting, job-sharing and flextime.

Goldman, Sachs & Co. (New York NY)
Offer full-service global investment banking and securities services
# Employees: 12,628
FLEX APPEAL Allows employees to work part-time, job-share and telecommute (Fortune says 22% telecommute regularly). To make the process easier, employees can submit their requests for flexible arrangements online to managers.

Grant Thornton LLP (Chicago IL)
Offer accounting, tax and other business services
# Employees: 4,356
FLEX APPEAL Offers flextime, compressed workweeks, telecommuting and part-time work.

Harvard University (Cambridge MA)
Provide education and research services
# Employees: 16,585
FLEX APPEAL Offers flextime, compressed schedules, part-time work, telecommuting and job-sharing. Employees are required to work only 17.5 hours per week to qualify for health benefits.

Hewlett-Packard Co. (Palo Alto CA)
Provide IT products and services globally
# Employees: 54,637
FLEX APPEAL More than 70% of staffers use some form of flexible work arrangement. Many flexed their schedules, job-shared, worked part-time or telecommuted.

HSBC-North America (Prospect Heights IL)
Offer banking and financial services
# Employees: 45,752
FLEX APPEAL Allows telecommuting and job-sharing. Employees need to work only 20 hours per week to qualify for health insurance.

IBM Corp. (Armonk NY)
Provide a wide range of services, solutions, and technologies
# Employees: 131,150
FLEX APPEAL Offers flextime, compressed work schedules, part-time options, and telecommuting, without penalizing employees who choose these benefits in terms of their career development or promotion opportunities.

IKEA North America Services LLC (Plymouth Meeting PA)
Manufacture, sell, and distribute home furnishings
# Employees: 10,389
FLEX APPEAL About half of all employees have some kind of flexible work arrangement. They may compress their work schedules, telecommute and job-share.

Inova Health System (Falls Church VA)
Operate hospitals and other health-care-related facilities
# Employees: 11,828
FLEX APPEAL Many employees job-share, telecommute, flex or compress their workweek.

JFK Medical Center (Atlantis FL)
Provide hospital care and other medical services
# Employees: 1,984
FLEX APPEAL One third of all employees work compressed schedules, while others job-shared or telecommuted.

Johnson & Johnson (New Brunswick NJ)
Develop and manufacture pharmaceutical, medical, and consumer products
# Employees: 46,181
FLEX APPEAL Employees can change their schedules daily, if their job permits. Compressed work schedules and telecommuting are other popular options. Part-time employees are eligible for health benefits.

JPMorgan Chase (New York NY)
Provide financial services
# Employees: 136,066
FLEX APPEAL Allows employees to telecommute.

KPMG LLP (New York NY)
Provide audit, tax and advisory services
# Employees: 20,695
FLEX APPEAL Nearly all employees used flextime, telecommuting, or compressed work schedules last year.

Kraft Foods Inc. (Northfield IL)
Produce food and beverages
# Employees: 53,453
FLEX APPEAL Telecommuting is a popular option.

Lego Systems Inc. (Enfield CT)
Manufacture toys
# Employees: 1,096
FLEX APPEAL Parents have the option of working at home.

Massachusetts Mutual Life Insurance Co. (Springfield MA)
Provide insurance products
# Employees: 5,289
FLEX APPEAL Allows flex-scheduling, job-sharing and work from home.

The McGraw-Hill Companies (New York NY)
Publish financial services, education and business information
# Employees: 14,096
FLEX APPEAL More than 60% of the employees worked at home at least some of the time last year.

Mercy Health System (Janesville WI)
Operate a regional health-care network of hospitals, medical centers and specialty facilities
# Employees: 3,586
FLEX APPEAL 5% telecommute.

MetLife Inc. (New York NY)
Provide life insurance, annuities, and other financial services
# Employees: 33,659
FLEX APPEAL Flextime, compressed workweeks and telecommuting are widely used by employees., 2% of non-field-sales staffers have a formal flex arrangement.

Microsoft Corp. (Redmond WA)
Develop computer software, services and solutions
# Employees: 41,087
FLEX APPEAL Offers flextime, compressed work schedules and telecommuting, with computers and supplies provided for those who work off-site.

Northern Trust Corp. (Chicago IL)
Provide banking, asset management and investment management services
# Employees: 7,406
FLEX APPEAL 17% work off-site.

Novartis Pharmaceuticals Corp. (East Hanover NJ)
Develop and manufacture pharmaceuticals
# Employees: 11,698
FLEX APPEAL The telecommuting program, for which the firm provides BlackBerrys and laptops is growing. The employees who recently piloted the program reported up to 40% improvement in their work/life balance.

Patagonia Inc. (Ventura CA)
Manufacture outdoor apparel and accessories
# Employees: 671
FLEX APPEAL 75% of employees enjoy some form of alternative work arrangement. Women returning from maternity leave are actually encouraged to job-share, telecommute, flex or compress their hours.

Pearson Education (Upper Saddle River NJ)
Offer integrated educational publishing services
# Employees: 7,488
FLEX APPEAL Employees can use flextime (nearly 70% flexed last year), compressed schedules, part-time schedules, job-sharing and telecommuting.

Pfizer Inc. (New York NY)
Research, develop, and manufacture pharmaceuticals and consumer health-care products
# Employees: 48,546
FLEX APPEAL Telecommuting is common at most locations.

The Phoenix Companies Inc. (Hartford CT)
Provide life insurance, annuity and asset management services
# Employees: 1,465
FLEX APPEAL 43% work off-site.

Pillsbury Winthrop Shaw Pittman LLP (San Francisco CA)
Specialize in providing legal services in capital markets, finance, global sourcing, litigation, IP and regulatory law
# Employees: 1,891
FLEX APPEAL Flex options include part-time work, job-sharing and telecommuting.

PNC Financial Services Group Inc. (Pittsburgh PA)
Provide personal banking, investment banking, corporate financing and other financial services
# Employees: 23,642
FLEX APPEAL About half of all employees use flextime, while 25% work from home.

PricewaterhouseCoopers LLP (New York NY)
Provide global accounting, auditing, tax and business advisory services
# Employees: 28,490
FLEX APPEAL Offers a wide variety of flexible work options that employees can easily apply for online.

Principal Financial Group (Des Moines IA)
Offer businesses and individuals a range of financial products and services
# Employees: 12,767
FLEX APPEAL More than half of all employees took advantage of flextime last year. More than 1,800 employees were provided with home-based computers, office equipment, and software.

The Procter & Gamble Co. (Cincinnati OH)
Manufacture household products
# Employees: 34,770
FLEX APPEAL Approximately 5,400 employees work from home or telecommute.

Providence Alaska Medical Center (Anchorage AK)
Operate hospitals and health-care facilities in Alaska
EMPLOYEES 2,883
FLEX APPEAL 2,300 employees take advantage of flextime. Others compress work schedules, work part-time, job-share and telecommuting.

Prudential Financial (Newark NJ)
Offer financial services
# Employees: 20,840
FLEX APPEAL Offers flextime, compressed schedules, part-time work, job-sharing and telecommuting.

Qualcomm (Fortune)
18% telecommute regularly

Republic Bancorp Inc. (Owosso MI)
Operate a holding firm that provides retail, commercial, and mortgage banking services
# Employees: 1,048
FLEX APPEAL Offers telecommuting.

RSM McGladrey Inc. (Bloomington MN)
Provide accounting, tax and business consulting services
# Employees: 7,466
FLEX APPEAL Encourages job-sharing, telecommuting, compressed schedules and “flexyears,” which allow staffers to work extra hours for several months, then take off a few paid months.

S.C. Johnson & Son Inc. (Racine WI)
Manufacture consumer household goods
# Employees: 3,301
FLEX APPEAL Half of staff work from a location outside the office, using laptops and office supplies provided by the company.

Schering-Plough (Kenilworth NJ)
Develop and manufacture prescription, consumer and animal health-care products
# Employees: 13,766
FLEX APPEAL 42% of staffers telecommute.

Texas Instruments Inc. (Dallas TX)
Develop semiconductor and computer technology
# Employees: 15,652
FLEX APPEAL As long as employees get their work done, they can set their own schedules-even change them daily. More than half of all staffers flex their schedules and telecommute

The Timberland Co. (Stratham NH)
Manufacture footwear, apparel and accessories
# Employees: 1,997
FLEX APPEAL Almost half of all employees (43%) flex their schedules, while a smaller group job-share, work from home or compress their hours. Part-timers only need to work 16 hours per week to receive health benefits.

TriHealth (Cincinnati OH)
Operate a network of hospitals, community-based centers and home health-care services
# Employees: 8,119
FLEX APPEAL Offers telecommuting

UBS (New York NY)
Provide financial services
# Employees: 25,509
FLEX APPEAL More than 75% of staffers use flextime, while about 70% telecommute.

Verizon Communications/Verizon Wireless (New York NY)
Offer telecommunications services
# Employees: 208,804
FLEX APPEAL 39% of the workforce telecommutes.

Wachovia Corp. (Charlotte NC)
Provide banking and financial services
# Employees: 97,181
FLEX APPEAL About half of Wachovia’s employees telecommute.

Wells Fargo & Co. (San Francisco CA)
Provide personal banking and other financial services
# Employees: 156,320
FLEX APPEAL About a third of employees use flextime; other popular options include job-sharing, telecommuting and working a part-year schedule.

West Virginia University Hospitals (Morgantown WV)
Provide hospital and health-care services
# Employees: 3,913
FLEX APPEAL Offers flextime, compressed workweeks, telecommuting, job-sharing, part-time work and part-year scheduling.

Others:

Aetna
Avaya - Spin-off of Lucent
Best Buy - inventor of famed R.O.W.E. program
IBM
Intel
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