Question: I am about to employ a housemaid for the first time but would like to understand their entitlement to annual leave.
What is the official situation about days off and what about public holidays? VL, Abu Dhabi
Answer: The working hours and general conditions for domestic staff are set out in Federal Decree Law No.9 of 2022 Concerning Domestic Workers. This replaces earlier legislation and is designed to ensure that all domestic staff are protected by law.
The terms of employment should be as set out in the contract of employment that must be formally organised.
Article 10 of Decree Law No.9 states: “The domestic worker is entitled to an annual leave of not less than 30 days for each year of service, which shall be paid in full before his/her departure on annual leave.
“For periods exceeding six months but less than one year of service, the domestic worker shall be entitled to two days per month. Depending on the circumstances, the employer may determine the date on which annual leaves are to start, and he may choose to divide the leave into two parts, if necessary.”
Article 9 covers the hours of work that are permitted. “Domestic workers are entitled to a paid weekly rest day … If the domestic worker is required to work during his rest day, she/ he shall be granted alternate one day off for rest or be compensated cash in lieu of this rest day.
“Domestic workers are entitled to rest of at least 12 hours per day, of which at least eight hours are consecutive working hours ...”
I would also point out that domestic staff are entitled to paid sick leave, subject to employer agreement or formal medical certificate. The first 15 days are paid in full and the next 30 days at half pay.
The law makes no reference to public holidays, so this will be at the discretion of the employer, although one would hope that kindness prevails.
Should any domestic employee be asked to work on a public holiday that falls on their rest day, the conditions of Article 9 apply.
Question: I am currently on annual leave out of the UAE and have decided that I do not want to go back to my job.
Can I give my notice of resignation while I am away? I only have to give 30 days’ notice to leave the job. PL, Dubai
Answer: The law states that an individual needs to be at work to resign from their job. It cannot be done legally when away on annual leave, so PL will need to wait until his return to take action.
If someone fails to return to work after annual leave, they can be marked as absconding and that can have serious consequences, including being unable to take up further employment or a ban on entering the UAE.
In reverse, an employer is not permitted to terminate employment when an employee is on leave.
Question: I sponsor my daughter, aged 20 years, who is currently at college in the US. She usually visits us in the UAE at the end of each term, but did not come home for spring break in April this year.
This means that when she travels to the UAE in a couple of weeks, she will have been away for more than seven months.
I know that there is a problem if someone is out of the country for more than six months, so will she have trouble trying to enter the country?
Is there anything we can do so resolve the situation so she can enter without a problem or delays? CK, Abu Dhabi
Answer: Unless someone holds a Golden Visa, their residency visa will be invalidated if they remain outside the UAE for more than 180 days.
There may be complications on re-entering the UAE, causing significant delays at immigration, so action needs to be taken before travelling.
There has been a rule change which will permit people who have been out of the country for 180 days or more to request an extension, provided they have been away for a valid reason.
The stated reasons are for work, study, or medical treatment, so this will apply to CK’s daughter.
The application must be submitted while the individual is outside the country, with proof that she is a student, via this link.
There is a fine of Dh100 ($27) for every 30 days, or part thereof, spent outside the country, plus service fees of Dh150.
Note that when the extension application is approved, the applicant must enter the country within 30 days from the approval date.
Keren Bobker is an independent financial adviser and senior partner with Holborn Assets in Dubai, with more than 30 years’ experience. Contact her at keren@holbornassets.com. Follow her on Twitter at @FinancialUAE
The advice provided in our columns does not constitute legal advice and is provided for information only
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
ANATOMY%20OF%20A%20FALL
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BMW M5 specs
Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor
Power: 727hp
Torque: 1,000Nm
Transmission: 8-speed auto
Fuel consumption: 10.6L/100km
On sale: Now
Price: From Dh650,000
The more serious side of specialty coffee
While the taste of beans and freshness of roast is paramount to the specialty coffee scene, so is sustainability and workers’ rights.
The bulk of genuine specialty coffee companies aim to improve on these elements in every stage of production via direct relationships with farmers. For instance, Mokha 1450 on Al Wasl Road strives to work predominantly with women-owned and -operated coffee organisations, including female farmers in the Sabree mountains of Yemen.
Because, as the boutique’s owner, Garfield Kerr, points out: “women represent over 90 per cent of the coffee value chain, but are woefully underrepresented in less than 10 per cent of ownership and management throughout the global coffee industry.”
One of the UAE’s largest suppliers of green (meaning not-yet-roasted) beans, Raw Coffee, is a founding member of the Partnership of Gender Equity, which aims to empower female coffee farmers and harvesters.
Also, globally, many companies have found the perfect way to recycle old coffee grounds: they create the perfect fertile soil in which to grow mushrooms.
TECH%20SPECS%3A%20APPLE%20WATCH%20SERIES%208
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More on Palestine-Israeli relations
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
CHATGPT%20ENTERPRISE%20FEATURES
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Red flags
- Promises of high, fixed or 'guaranteed' returns.
- Unregulated structured products or complex investments often used to bypass traditional safeguards.
- Lack of clear information, vague language, no access to audited financials.
- Overseas companies targeting investors in other jurisdictions - this can make legal recovery difficult.
- Hard-selling tactics - creating urgency, offering 'exclusive' deals.
Courtesy: Carol Glynn, founder of Conscious Finance Coaching
Off-roading in the UAE: How to checklist
Superliminal%20
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BACK%20TO%20ALEXANDRIA
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ETamer%20Ruggli%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%20%3C%2Fstrong%3ENadine%20Labaki%2C%20Fanny%20Ardant%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%20%3C%2Fstrong%3E3.5%2F5%3C%2Fp%3E%0A
Moon Music
Artist: Coldplay
Label: Parlophone/Atlantic
Number of tracks: 10
Rating: 3/5
Where to submit a sample
Volunteers of all ages can submit DNA samples at centres across Abu Dhabi, including: Abu Dhabi National Exhibition Centre (Adnec), Biogenix Labs in Masdar City, NMC Royal Hospital in Khalifa City, NMC Royal Medical Centre, Abu Dhabi, NMC Royal Women's Hospital, Bareen International Hospital, Al Towayya in Al Ain, NMC Specialty Hospital, Al Ain
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Springtime in a Broken Mirror,
Mario Benedetti, Penguin Modern Classics
Game Changer
Director: Shankar
Stars: Ram Charan, Kiara Advani, Anjali, S J Suryah, Jayaram
Rating: 2/5
Dark Souls: Remastered
Developer: From Software (remaster by QLOC)
Publisher: Namco Bandai
Price: Dh199
The Specs
Price, base Dh379,000
Engine 2.9-litre, twin-turbo V6
Gearbox eight-speed automatic
Power 503bhp
Torque 443Nm
On sale now
COMPANY%20PROFILE
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Our family matters legal consultant
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.