Yes. The requirement is one continuous year of employment with the qualifying foreign entity while outside the United States, and working from home in Paradise satisfies it. Days physically spent working in the United States do not count.
Location of the employee, not the office, is what the rule measures
The statute and regulations require that within the three years preceding the petition the employee was employed continuously for one year by the qualifying organization abroad. Abroad describes the employee's location, so a Paradise data engineer on a Canadian company's payroll working from her home is employed abroad even if the company's office is elsewhere or her colleagues are distributed. What interrupts the count is time spent in the United States: periods of work at the U.S.
affiliate, even in lawful visitor or other status, are not counted toward the year, although brief business trips do not break continuity. Her fourteen months therefore need a short audit. If she attended a three-week onsite at the affiliate, the qualifying period is fourteen months minus three weeks, still over a year.
If she spent four of the fourteen months there, the year is not complete and the filing date should move. Document the audit with travel records; the officer will not assume. A first review should place payroll dates beside the I-94 travel history and produce a physical-presence calendar.
The employment agreement and tax records establish the relationship; entry records settle time in the United States. Hypothetical example: a brewery-filtration software specialist has thirteen payroll months but six weeks at a U.S. client site; counting the absence first prevents a premature filing.