The holidays given to employees and workers during the lockdown period is to be treated as public holiday. The Home Ministry of Government of Nepal has issued an order today(27th April, 2020), under section 2 of Infectious Disease Act, 2020 (1964), that the holidays given by all government offices, entities or industries to employees and workers shall be treated as public holidays in respect of take home salaries and allowances.
That is, employess and workers of all entities and industries shall be eligible for take home salaries and allowances during the lockdown period as if it is a public holiday.

The "Entity" as per Income Tax Act 2058 (BS), has been defined as to include the following organisations or association:

1. Partnership, Trust or Company
2. VDC, Muncipality, District Coordination Commitee
3. Government of Nepal, State Government or Local Government
4. Any Public International Organisations established either by any Foreign Government or its District or Local Government or established by any treaty
5. Permanent establishment of organisation or association mentioned in above 1, 2, 3 and 4 which is not situated in the country of its residency.

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