As far as receiving gifts or any other benefits during the course of employment is concerned, the provisions of Federal Decree-Law No. 33 of 2021 on the Regulation of Employment Relations (the ‘Employment Law’) are applicable.

 According to Article 44(9) of the Employment Law, "Any employer may dismiss an employee without notice, after a written investigation with him, and dismissal decision shall be in writing and reasoned, and given by the employer or his representative to the employee if the employee abuses his position with the aim to obtain personal gains and profits." Therefore, it's imperative that the gift could be obtained as a result of obtaining personal gains and profits, and such gifts could be procured by the employee by abusing his position.

 In the UAE, it is normal for organisations to gift their suppliers, customers, clients, employees, acquaintances etc. with petty stationery items such as pens, calendars, diaries etc. as a goodwill gesture or on the occasion of important festivities like New Year's, Eid etc.

 If the gifts are limited to such items and procured without any intention of abusing the position or gaining personal benefits, it is absolutely legal for one to receive such gifts and it does not go beyond the peripheries of the law.

 However, in case an employee is receiving any gifts from any other organisation during the course of their employment, it is advisable for the employee to obtain written permission from the employer confirming the employer has no objections to the receipt of such gifts.