The UAE's mandatory midday break for outdoor workers will begin on June 15.
The annual initiative – led by the Ministry of Human Resources and Emiratisation – is to protect employees from the extremes of the summer heat.
The policy prohibits people from carrying out work in open spaces between 12.30pm and 3pm, and will remain in effect until September 15.
Companies caught breaking the rules will face fines of up to Dh50,000.
The initiative was first introduced by the ministry in 2004.
The law sets out strict guidelines for employers to follow to ensure the safety of their workers.
They must provide employees with a shaded place to rest during their break and daily working hours – for morning, evening or both shifts – are not to exceed eight hours.
If a member of staff works for longer than eight hours, it will be considered paid overtime.
“The health and safety of workers is the cornerstone of labour-market legislation, and the Ministry of Human Resources and Emiratisation is committed to creating the necessary conditions to ensure a safe work environment for them,” said Mohsen Al Nassi, Assistant Undersecretary for Inspection Affairs, in comments carried by state news agency Wam.
“The midday work break, which is being implemented for the 19th year in a row, is in line with the highest professional and humane standards designed to protect workers from potential risk of injury resulting from high temperatures during the summer, especially at noon.
“The decision to ban work at midday is a notable milestone for the labour market and an integral part of work environment regulations in the UAE and of our community culture, where the ministry’s partners and other individuals launch a range of initiatives during the summer months to provide supplies that protect workers from exposure, heat exhaustion, and sunstroke.
“We are confident that employers across the country will comply with the provisions of the ban. Over the past years, we have seen impressive compliance rates, which confirms the level of awareness in the market about the importance of this decision and its effective role in protecting workers from the hazards of direct exposure to sunlight or working in open spaces around noon.”
The ministry said that some jobs, where such breaks are not possible, are exempt from the regulations.
These include workers carrying out important repairs or work that involves disruption to utilities, including water and electricity supply.
In such instances, employers are required to provide sufficient cold drinking water for staff, approved foods and ensure first-aid provisions are in place.
A fine of Dh5,000 per worker will be imposed on employers breaking rules, up to a maximum penalty of Dh50,000.
The ministry urged members of the public to report any breaches of the midday break policy through its call centre at 600 590 000.
MATCH INFO
Euro 2020 qualifier
Fixture: Liechtenstein v Italy, Tuesday, 10.45pm (UAE)
TV: Match is shown on BeIN Sports
TOURNAMENT INFO
Fixtures
Sunday January 5 - Oman v UAE
Monday January 6 - UAE v Namibia
Wednesday January 8 - Oman v Namibia
Thursday January 9 - Oman v UAE
Saturday January 11 - UAE v Namibia
Sunday January 12 – Oman v Namibia
UAE squad
Ahmed Raza (captain), Rohan Mustafa, Mohammed Usman, CP Rizwan, Waheed Ahmed, Zawar Farid, Darius D’Silva, Karthik Meiyappan, Jonathan Figy, Vriitya Aravind, Zahoor Khan, Junaid Siddique, Basil Hameed, Chirag Suri
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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Zayed Sustainability Prize
