In existing WFH set up: For us mothers, kids running around asking for something. The need to take over some tasks that the husband is not used to doing. So sometimes instead of WFH set up, you still opt to go out or to the office
A common one I see in both my female employees and also candidates that I interviewed is that married women often don't get their own work space at home, and are often interrupted by their children, husband, in-laws. This happens way more often then male counterparts. I think women who work from home need to have a personal "do not disturb" work space with a lockable door.
While this issue is being addressed yet, women are often paid less than men for the same roles in many sectors. Moreover, women often face difficulty in balancing work and family responsibilities, especially when it comes to remote jobs. Some bias factor also plays a role in this manner.