We discuss work performed on a quantum two-level system coupled to multiple thermal baths. To evaluate the work, a measurement of photon exchange between the system and the baths is envisioned. In a realistic scenario, some photons remain unrecorded
as they are exchanged with baths that are not accessible to the measurement, and thus only partial information on work and heat is available. The incompleteness of the measurement leads to substantial deviations from standard fluctuation relations. We propose a recovery of these relations, based on including the mutual information given by the counting efficiency of the partial measurement. We further present the experimental status of a possible implementation of the proposed scheme, i.e. a calorimetric measurement of work, currently with nearly single-photon sensitivity.
