February 23, 2021
By: New measures to curb the “second wave” of COVID-19 cases have been introduced by the Dubai Supreme Committee of Crisis and Disaster Management (the Dubai Committee) and the Abu Dhabi Emergency Crisis and Disasters Committee for COVID-19 Pandemic (the Abu Dhabi Committee). On 1 February, the Dubai Committee announced that, effective the following day and for the duration of the month of February, all pubs and bars in Dubai must close, while restaurants and cafés must close by 1:00 am. Shopping malls, hotels, private beaches in hotels and swimming pools may operate at 70% capacity. Theatres, other indoor venues and sports venues must operate at a maximum capacity of 50%. Entertainment activities in restaurants and cafés are no longer permitted. The Dubai Committee has urged the public to report violations by calling the Dubai Police or by using the Dubai Police App. There have been reports of recent prosecutions for violations, including the imposition of fines. On 7 February, the Abu Dhabi Committee announced that, effective the same day and until further notice, parties and gatherings are prohibited and theatres shall be closed. No more than 10 persons may attend a marriage ceremony or a family gathering, and no more than 20 may attend a funeral or mourning service. Malls are limited to 40% capacity, and gyms, private beaches and swimming pools are limited to 50% capacity. Restaurants, coffee shops, hotels, public beaches and parks may operate at 60% capacity. Taxis and buses may operate at 45% and 75% capacity, respectively. The Abu Dhabi Committee also announced new rules on entry into the Emirate of Abu Dhabi, effective...
February 23, 2021
In the beginning of the COVID-19 (coronavirus disease 2019) pandemic, strict government regulations were imposed as an attempt to stem the transmission of the virus. These restrictions required business establishments to put their workplace operations on hold, save for businesses deemed necessary to provide basic necessities. While the regulations were meant for the immediate protection of people’s health, their adverse economic impact was deeply felt by establishments relying heavily on actual customer contact. To keep their businesses afloat, employers needed to adjust to the demands of the situation by adopting flexible work policies. Indeed, while businesses were forced to operate at a reduced on-site workplace capacity, technology made employees conveniently accessible to their employers. This ensured the on-boarding of every employee daily and, effectively, serves as a prelude to the new normal business operations. Undeniably, physical interactions are still key for some industries and work productivity in the workplace setting has been proven to be effective. As such, employers cannot be faulted for seeking the “old” normal. However, since we are still without a universal cure for COVID-19, society’s hope for the return of normalcy would rely heavily on safe and effective vaccinations. Given that the government’s vaccination plan prioritizes frontline health workers and other vulnerable sectors, employers are taking charge and are beginning to procure vaccines for their employees. Aside from deciding on what vaccine brand to procure, employers are determining the proper tax treatment of the employees’ vaccine benefit, i.e., whether or not it is taxable as additional compensation of employees subject to withholding tax on compensation. DE MINIMIS BENEFITS In general, all compensation for services performed...
October 27, 2020
On August 15, 2020, Philippines’ President Rodrigo Duterte approved the recommendation of Department of Education Secretary Leonor Briones to defer the opening of classes from August 24, 2020 to October 5, 2020 in view of the Covid-19 pandemic ...
September 9, 2020
In light of the implementation of various community quarantine measures brought about by the COVID-19 pandemic in the Philippines, many business establishments were either prevented from operating or permitted with limited operational capacity ...