Employment Considerations During a Time of Conflict

There are many issues to be mindful of during a time of conflict, but staff welfare is at the top of the list for any employer in Qatar. We set out below some key considerations for employers in the Middle East Region to be thinking about during this time.

1. Duty of Care and Employee Safety

Employers owe a legal and ethical duty of care to their employees, which is significantly heightened during armed conflict. This includes conducting regular risk assessments, monitoring the security situation, providing access to professional security advice, and establishing clear evacuation protocols. Employers should have a crisis management plan specific to that jurisdiction and maintain regular contact with employees to assess their welfare.

2. Evacuation and Relocation

Employers must have clear, actionable plans for evacuating or relocating employees and, where appropriate, their dependents from conflict zones. This involves liaising with embassies, security contractors, and local authorities to identify safe evacuation routes and alternative work locations.

3. Contractual and Employment Law Obligations

Employers must review employment contracts to understand their obligations regarding pay, benefits, notice, and continuity of employment during periods of displacement or absence. Employers must also consider applicable local employment law, which may impose specific obligations regarding suspension, redundancy, or continued pay during periods of conflict or government-declared emergencies, regardless of what the employment contract provides.

4. Payroll, Compensation, and Benefits Continuity

Maintaining payroll during armed conflict is operationally complex. Banking infrastructure may be impacted, and cross-border payments may be blocked or restricted. Employers should assess alternative payment mechanisms, including payments in a stable foreign currency or via international transfer to an account in a safe country. Consideration must also be given to whether existing benefits — such as health insurance, life assurance, and pension contributions — remain operative and whether additional hardship allowances or war-risk premiums are appropriate and legally required.

5. Immigration, Work Authorisation, and Cross-Border Issues

Armed conflict often triggers displacement, with employees relocating across borders. Employers must monitor the immigration status of affected employees, particularly if they are foreign nationals whose right to work is tied to a specific country or location. Relocating to a third country may require new work permits, visas, or tax registrations.

6. Mental Health and Psychological Support

Employees residing in a conflict zone are exposed to trauma, uncertainty, and loss. Employers have both a legal duty and a moral responsibility to provide appropriate psychological support. This includes access to employee assistance programmes, counselling services, and regular welfare check-ins.

7. Data Security and Business Continuity

Conflict zones present significant risks to data security and business continuity. Physical infrastructure may be destroyed, and employees may lose access to systems, devices, or confidential information. Employers should ensure that critical business data is backed up to secure, off-site or cloud-based systems accessible from multiple locations. Policies on the handling of company devices and sensitive data during conflict or evacuation must be clearly communicated.

8. Taxation and Permanent Establishment Risk

When employees are displaced from a conflict zone and work remotely from another country, tax complications can arise. The employer may inadvertently create a permanent establishment in the employee's new country of residence, triggering corporate tax obligations. The employee may also become tax-resident in their new location, creating double taxation issues and payroll withholding obligations for the employer.

For more guidance and advice, please reach out to Charbel Maakaron cmaakaron@crowell.com, Matthew Williams matwilliams@crowell.com, or Mike Palmer mpalmer@crowell.com

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