(Updated to reflect changes announced to the Temporary Wage
Subsidy Scheme on 15 April 2020)
The unprecedented circumstances surrounding the COVID-19
pandemic have given rise to multiple concerns for businesses,
including how they should deal with their employees during a time
when they may not be in a position to continue to trade.
The Emergency Measures in the Public Interest
(COVID-19) Act 2020 (the "Emergency Act") was signed
into law by the President on 27 March 2020. The Emergency Act
enables the government to implement and enforce restrictions on the
freedom of individuals in order to contain the spread of COVID-19.
At the time of writing, significant restrictions remain in place
which have resulted in the closure of many
"non-essential" businesses and the mass movement to
employees working from home, where possible.
