It depends. For example I have my set of duties written in a table (a fairy long one). I added a column with the "Can be done remotely?" heading and marked the respective entries (most of them - the exceptions were things like meetings and business trips). The same can be done with all employees: the ones who have tasks that don't absolutely require their presence should be able to work remotely during a pandemic.

Besides, by now it should be clear who is efficiently working remotely and who isn't. If there are problems, this should be a signal to reexamine the situation of a given employee. Everything should be based on clear metrics known to everybody. Riskng other people's (or, more likely, their relatives') lives for a wrong purpose is plain silly.