The Government will no longer instruct people to work from home but are leaving the decision up to bosses what to do next.
Since the pandemic began last year the guidance has stated that "everyone who can work from home must do so" and "if you cannot work from home, plan your journey to avoid crowds".
From July 19 this will no longer be the case as the final step of the lockdown is eased.
But officials are stopping short of encouraging a return to the office instead the decision has been handed over to employers.
However people will have a clear legal right to work from home if they’re not comfortable with mask rules in their workplace.
But it is believed the Government is not introducing any extra employment rights as part of this change.
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At a Downing Street press conference, Mr Johnson acknowledged the pandemic was "far from over" with cases rising "fairly rapidly".
"There could be 50,000 cases detected per day by the 19th," he said.
"We are seeing rising hospital admissions and we must reconcile ourselves, sadly, to more deaths from Covid.
"In these circumstances we must take a careful and a balanced decision - and there's only one reason why we contemplate going ahead to Step 4 in circumstances where we would normally be locking down further and that's because of the continuing effectiveness of the vaccine rollout."
He added: "We have to balance the risks. The risks of the disease which the vaccines have reduced but very far from eliminated and the risks of continuing with legally-enforced restrictions that inevitably take their toll on people's lives and livelihoods, on people's health and mental health.
"We must be honest with ourselves that if we can't reopen our society in the next few weeks, when we will be helped by the arrival of summer and by the school holidays, then we must ask ourselves: when will we be able to return to normal?"
New laws being look into could stop bosses from forcing some workers back to the office full-time under post-pandemic plans.
Last month Downing Street said it was consulting on plans to make "flexible working a default option unless employers have good reason not to".
The proposals includes the "time, place and hours of work", along with "flexi-time or compressed hours".
The Tories have been pledging to extend "flexible working" since their 2019 manifesto, and the former Health Secretary Matt Hancock last year said it could mean "a right to request flexible working".
A consultation will be held later this year.
Employees who do return to the office after July 19 can claim tax relief if they have been working from home.
Nearly 800,000 people who have been working remotely during the pandemic have claimed tax relief on their household-related costs so far this tax year.
The saving would be worth up to £125 per year per employee, according to HM Revenue and Customs (HMRC), which released the figures from its online claims portal.
The relief can be backdated for four years - making a total maximum claim of £500.
