If employees are working from home, their annual leave should not be deducted since they are still working, just from a different location. For employees who are unable to work from home – the Ministry of Human Resources had previously issued guidelines to state that employers should not deduct annual leave if employees are unable to attend work due to a quarantine order or home surveillance order. However, these guidelines are not legally binding and were previously issued in respect of a quarantine order (and not a movement control order).