• The majority of workers favour a 'hybrid' model that allows them to either work from home or in the office. Getty
    The majority of workers favour a 'hybrid' model that allows them to either work from home or in the office. Getty
  • Many employers said the main challenge is ensuring staff can show they are productive long-term
    Many employers said the main challenge is ensuring staff can show they are productive long-term
  • Workers in all sectors, from government to private, are finding their bosses are more open to full or part-time working from home
    Workers in all sectors, from government to private, are finding their bosses are more open to full or part-time working from home
  • Working from home has its challenges, with the need for a proper work space and a routine - include healthy eating. Getty Images
    Working from home has its challenges, with the need for a proper work space and a routine - include healthy eating. Getty Images
  • Workplace experts say some people struggle to remain productive while working from home. Getty
    Workplace experts say some people struggle to remain productive while working from home. Getty
  • And for some it leads to feelings of isolation. Bloomberg
    And for some it leads to feelings of isolation. Bloomberg
  • Back to back Zoom meetings may be useful at checking up on employees , but can be time consuming and unproductive. Reuters
    Back to back Zoom meetings may be useful at checking up on employees , but can be time consuming and unproductive. Reuters

Working from home in UAE: rules and laws governing the return to the office


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  • Arabic

It's the great workplace debate of our time: working from home vs return to the office.

Companies want their staff back - at least for some of the week.

And with many government restrictions now lifted, employees have few excuses - though a recent rise in cases to 2,000-plus per day calls for caution.

Many companies, including their bosses, have also seen the benefits of working from home, with improved productivity and staff on-hand for longer hours.

But where does everyone stand legally?

We spoke to lawyers and workplace experts to find out.

Do UAE employees have the right to work from home?

From a legal perspective, companies are well within their rights to tell staff to come back to the workplace.

“All employment contracts in the UAE include a ‘place of work’ clause, which state that the employee will be working from an employers’ premises,” said Sara Khoja, employment partner at law firm Clyde & Co.

Following government directives to work from home to curb the spread of Covid-19 in 2020, workplaces have steadily been allowed to increase the number of occupants.

Ms Khoja said in a place like Dubai, where authorities are allowing for 100 per cent capacity, a company is in “quite a strong position” to say everyone must come back to the office.

Workplace experts say staff having no office time at all has significant downsides. Getty
Workplace experts say staff having no office time at all has significant downsides. Getty

“An employee can only legally resist that mandate if they have a valid medical reason that puts themselves and their co-workers at risk,” she said.

“They would have to be in a high-risk category, like being a cancer patient for example, because then it becomes a health and safety issue.”

She said an employee has no legal grounds for refusing to come back to the office just because they feel they’re more productive working remotely.

What laws do employers need to follow? 

There are various steps companies need to take before they can welcome people back into their physical office space again.

Based on which emirate they’re in, businesses must adhere to the capacity regulations which dictate what percentage of their workforce they are legally allowed to have in their office.

We're seeing a lot of organisations that are very eager to go back to how things were before. It's short-sighted because you're almost writing off all the great benefits

For Dubai, that's been full capacity since last June for both the public and private sector, while Abu Dhabi recently doubled its workplace capacity for government employees from 30 to 60 per cent.

Meanwhile, private companies in the capital can still have only 30 per cent of their workforce back. For most of the Northern Emirates, it’s still between 30 and 60 per cent.

Employers are also expected to ensure that there is a distance of at least 2 metres between all desks and workspaces.

For many in office towers, for example, that could mean a physical reconfiguration or bringing staff in on alternate days.

Return to the office? A global debate

The ‘work from home’ versus ‘return to the office’ debate continues to run on.

This week, it was Apple chief executive Tim Cook who received a backlash from his staff after announcing that he wanted them to return to the office from September.

According to The Verge, dozens of Apple employees signed a letter expressing their frustration over the instruction to do three days per week in their offices.

"Without the inclusivity that flexibility brings, many of us feel we have to choose between either a combination of our families, our well-being, and being empowered to do our best work, or being a part of Apple,” the letter said.

As recently reported by The National, businesses across the UAE are turning to a hybrid working model for the long-term as staff return to the office.

Many employers see the benefits, while some fear losing, or failing to attract, the brightest talent to companies with more flexible policies.

However, not all are so flexible.

“We’re also seeing a lot of organisations that are very eager to go back to how things were before and have everyone back in the office full time,” said Ramy Bayyour, regional director at CIPD, a professional body for HR and people development.

“It’s short-sighted because you’re almost writing off all the great benefits we have seen over the last year from offering people that flexibility.”

Mr Bayyour said that in some cases, a lack of trust between employers and their employees led bosses to get their teams back into the office at the first opportunity.

Flexible working: Let's meet halfway

Some employees The National interviewed spoke of their relief at getting back to their office workplace.

It provided the chance to normalise working hours once again, and put a limit on back-to-back Zoom calls.

“The pandemic has taught us that we don’t need to be at the office all the time in order to work productively,” said Steve Severence, a project manager in Abu Dhabi who was asked to start working full time from the office in March.

He said there are some parts of his job, such as making personal connections with clients, that are better done face-to-face. The ideal working week for him would be to spend three days in the office and two days remotely.

However, Mr Severence said his request to switch to that model was met with resistance by his employer.

____________________

Best global remote working places - in pictures

  • The islet of Porer, Croatia has two lighthouse apartments to rent. Courtesy Lighthouses of Croatia
    The islet of Porer, Croatia has two lighthouse apartments to rent. Courtesy Lighthouses of Croatia
  • Birdbox, Norway. Courtesy Airbnb
    Birdbox, Norway. Courtesy Airbnb
  • The Off-grid itHouse in Pioneertown, California, United States, is a modern, ecological and secluded holiday home in the California desert. Courtesy Airbnb
    The Off-grid itHouse in Pioneertown, California, United States, is a modern, ecological and secluded holiday home in the California desert. Courtesy Airbnb
  • Qasr Al Sarab Desert Resort by Anantara played host to the stars of Dune while filming scenes in Abu Dhabi.
    Qasr Al Sarab Desert Resort by Anantara played host to the stars of Dune while filming scenes in Abu Dhabi.
  • The Sharma Springs mansion in Bali is located on the edge of the Ayung River valley. Courtesy Airbnb
    The Sharma Springs mansion in Bali is located on the edge of the Ayung River valley. Courtesy Airbnb
  • The secluded Berkeley River Lodge in Western Australia is only accessible by plane. Courtesy Berkeley River Lodge
    The secluded Berkeley River Lodge in Western Australia is only accessible by plane. Courtesy Berkeley River Lodge
  • Set in private land, this charming French cottage is available from Dh212 per night. Courtesy Airbnb
    Set in private land, this charming French cottage is available from Dh212 per night. Courtesy Airbnb
  • You can swim or kayak around Brother Island in El Nido in 30 minutes. Courtesy Airbnb
    You can swim or kayak around Brother Island in El Nido in 30 minutes. Courtesy Airbnb
  • The location of this rural Swedish home makes it ideal for watching the Aurora Borealis. Courtesy Airbnb
    The location of this rural Swedish home makes it ideal for watching the Aurora Borealis. Courtesy Airbnb
  • A private luxury tent at The Oberoi Vanyavilas Wildlife Resort, India. Courtesy The Oberoi
    A private luxury tent at The Oberoi Vanyavilas Wildlife Resort, India. Courtesy The Oberoi
  • Grove Cottage is located on a farm in Utah. Courtesy Airbnb
    Grove Cottage is located on a farm in Utah. Courtesy Airbnb

____________________

For Dubai-based accountant Imran Dhalla, working from home full-time when the pandemic first hit last year was initially ideal because it gave him the work-life balance he craved.

“At first I fell in love with WFH, but with time I realised that I was overworking since I had my laptop in front of me the entire time,” said Mr Dhalla.

“The ideal scenario is a hybrid system because it gives you flexibility, while at the same time it also provides that social component of meeting people in the office.”

Recognising anxiety and stress

Whether it’s on a full-time or hybrid basis, HR experts say the onus is on employers to ease their workforce back into the office.

“Having staff come back overnight can have a toll on their mental well-being,” said Mr Bayyour.

“Many people haven’t been around large groups of people for a while, and that could lead to things like social anxiety and stress.”

He also said it’s important for bosses to communicate to their staff that those who are still working remotely will not be favoured over those who are back in the office.

“What we don’t want is that mentality where if my manager sees me in my cubicle, it means I’m working and I’ll get called into meetings but if I’m working from home, I won’t,” said Mr Bayyour.

“There needs to be a level of fairness and inclusivity.”

The Uefa Awards winners

Uefa Men's Player of the Year: Virgil van Dijk (Liverpool)

Uefa Women's Player of the Year: Lucy Bronze (Lyon)

Best players of the 2018/19 Uefa Champions League

Goalkeeper: Alisson (Liverpool)

Defender: Virgil van Dijk (Liverpool)

Midfielder: Frenkie de Jong (Ajax)

Forward: Lionel Messi (Barcelona)

Uefa President's Award: Eric Cantona

The%20Genius%20of%20Their%20Age
%3Cp%3EAuthor%3A%20S%20Frederick%20Starr%3Cbr%3EPublisher%3A%20Oxford%20University%20Press%3Cbr%3EPages%3A%20290%3Cbr%3EAvailable%3A%20January%2024%3C%2Fp%3E%0A
Fanney Khan

Producer: T-Series, Anil Kapoor Productions, ROMP, Prerna Arora

Director: Atul Manjrekar

Cast: Anil Kapoor, Aishwarya Rai, Rajkummar Rao, Pihu Sand

Rating: 2/5 

How to become a Boglehead

Bogleheads follow simple investing philosophies to build their wealth and live better lives. Just follow these steps.

•   Spend less than you earn and save the rest. You can do this by earning more, or being frugal. Better still, do both.

•   Invest early, invest often. It takes time to grow your wealth on the stock market. The sooner you begin, the better.

•   Choose the right level of risk. Don't gamble by investing in get-rich-quick schemes or high-risk plays. Don't play it too safe, either, by leaving long-term savings in cash.

•   Diversify. Do not keep all your eggs in one basket. Spread your money between different companies, sectors, markets and asset classes such as bonds and property.

•   Keep charges low. The biggest drag on investment performance is all the charges you pay to advisers and active fund managers.

•   Keep it simple. Complexity is your enemy. You can build a balanced, diversified portfolio with just a handful of ETFs.

•   Forget timing the market. Nobody knows where share prices will go next, so don't try to second-guess them.

•   Stick with it. Do not sell up in a market crash. Use the opportunity to invest more at the lower price.

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

The specs

Engine: Dual 180kW and 300kW front and rear motors

Power: 480kW

Torque: 850Nm

Transmission: Single-speed automatic

Price: From Dh359,900 ($98,000)

On sale: Now

Timeline

2012-2015

The company offers payments/bribes to win key contracts in the Middle East

May 2017

The UK SFO officially opens investigation into Petrofac’s use of agents, corruption, and potential bribery to secure contracts

September 2021

Petrofac pleads guilty to seven counts of failing to prevent bribery under the UK Bribery Act

October 2021

Court fines Petrofac £77 million for bribery. Former executive receives a two-year suspended sentence 

December 2024

Petrofac enters into comprehensive restructuring to strengthen the financial position of the group

May 2025

The High Court of England and Wales approves the company’s restructuring plan

July 2025

The Court of Appeal issues a judgment challenging parts of the restructuring plan

August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

Petrofac loses a major TenneT offshore wind contract worth €13 billion. Holding company files for administration in the UK. Petrofac delisted from the London Stock Exchange

November 2025

180 Petrofac employees laid off in the UAE

UPI facts

More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions

The specs: 2018 Renault Koleos

Price, base: From Dh77,900
Engine: 2.5L, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 170hp @ 6,000rpm
Torque: 233Nm @ 4,000rpm
Fuel economy, combined: 8.3L / 100km

Avatar: Fire and Ash

Director: James Cameron

Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana

Rating: 4.5/5

FIXTURES

Nov 04-05: v Western Australia XI, Perth
Nov 08-11: v Cricket Australia XI, Adelaide
Nov 15-18 v Cricket Australia XI, Townsville (d/n)
Nov 23-27: 1ST TEST v AUSTRALIA, Brisbane
Dec 02-06: 2ND TEST v AUSTRALIA, Adelaide (d/n)
Dec 09-10: v Cricket Australia XI, Perth
Dec 14-18: 3RD TEST v AUSTRALIA, Perth
Dec 26-30 4TH TEST v AUSTRALIA, Melbourne
Jan 04-08: 5TH TEST v AUSTRALIA, Sydney

Note: d/n = day/night

Indoor cricket in a nutshell
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai

16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership

Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.

Zones

A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full

First Person
Richard Flanagan
Chatto & Windus 

MATCH INFO

Scotland 59 (Tries: Hastings (2), G Horne (3), Turner, Seymour, Barclay, Kinghorn, McInally; Cons: Hastings 8)

Russia 0

Company Profile

Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million