Seventy per cent of federal government employees should be in offices under the UAE's new Friday working rules.
The Federal Authority for Government Human Resources set out staff protocols on the eve of the country's first Friday work day in a circular.
The UAE government switched to a Monday-to-Friday working week at the start of the year.
Friday will be a half day for federal employees, who will work from 7.30am until noon.
Departments must co-ordinate with the authority to determine which employees and job titles are eligible for remote working.
In partnership with FAHR, the employee's line manager must issue an approval for remote working.
The authority said that at least 70 per cent of employees were required at headquarters to "ensure the continuity of providing public services", Wam reported.
The statement further said that priority for the allocation of remote work would be given to those who live farthest from their place of work, while the decision will also take into consideration "any other humanitarian circumstances of employees".
The move to a new working week was made to "better align the Emirates with global markets, reflecting the country’s strategic status on the global economic map", the UAE Government Media Office said.
The new long weekend will "boost productivity and improve work-life balance".
Public and private schools have also switched to a new Monday-Friday model.
Friday prayers across the UAE will begin at 1.15pm to accommodate the new working week. Typically, Friday prayers begin at dhuhr – between noon and 12.30pm – dependent on the season.
To allow government workers time to attend Friday prayers at a mosque, the dhuhr prayer time has been moved forward about an hour, with the sermon beginning at 1.15pm. Friday prayers are led with the sermon in the mosque, followed by Jumaa prayers.
Friday prayers are considered the most important of the week, and Muslims are encouraged to pray at a mosque in a group.
Dubai schools begin new Monday to Friday week: in pictures
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Benefits of first-time home buyers' scheme
- Priority access to new homes from participating developers
- Discounts on sales price of off-plan units
- Flexible payment plans from developers
- Mortgages with better interest rates, faster approval times and reduced fees
- DLD registration fee can be paid through banks or credit cards at zero interest rates
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 DETAILS
Director: Milan Jhaveri
Producer: Emmay Entertainment and T-Series
Cast: John Abraham, Manoj Bajpayee
Rating: 2/5
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution