Commonwealth Bank is pushing ahead with plans to get employees back to the office, targeting a maximum occupancy rate of 50 per cent across Sydney and Melbourne offices by mid-January.

Australia's largest bank will finalise the detail of its return-to-work strategy at a high-level executive meeting later this week. As it stood, however, a staggered return to the office would begin as the holiday season drew to a close, despite new outbreaks in both cities.