Employees at private schools in Sharjah who have not been vaccinated must undergo PCR testing every two weeks, education officials said.
The decision is part of efforts to curb the spread of Covid-19.
Staff at private education institutions who have taken both doses of a vaccine are exempt from the rule.
Sharjah Education Authority said unvaccinated workers must pay for the tests themselves.
Employers, however, will cover the costs for employees who provide a medical report that exempts them from taking the vaccine due to a health condition or illness, the authority said.
"Based on the developments related to Covid-19, and with the aim to ensure the safety of all workers and students in private educational institutions in the emirate, all workers in educational institutions must conduct the nasal swab (PCR examination) for workers in educational institutions every 14 days at their own expense, with the exception of workers who have obtained the Covid-19 vaccine [two doses]," the authority said in the circular.
Educational establishments must provide the authority with information about the number of employees who have taken the vaccine.
Teams will also be sent out to verify the negative PCR tests submitted by staffers and the vaccination certificates.
The UAE this week approved the use of the coronavirus vaccine for teenagers aged 16 and above.
Two vaccinations are available in the UAE.
The Sinopharm vaccine has been approved for nationwide use, including in Sharjah.
The Pfizer-BioNTech vaccine is being administered in Dubai.
Free vaccination campaigns are underway for both vaccines.
The number of vaccine doses administered across the country is approaching two million.
UAE’s leaders have encouraged people to be immunised as soon as possible to control the outbreak and help rebuild the economy.
Sheikh Mohammed bin Rashid, Vice President and Ruler of Dubai, is among the UAE leaders who have received the Sinopharm vaccine.
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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