+ Positive Mitzvah
Rest from working on the first day of Tishrei that is Rosh Hashanah (the new year)
“On the first day of the seventh month shall be to you a solemn rest.” Vayikra 23:24
The law is the same as for the first day of Pesach regarding work.
The Scribes enacted two days of Rosh Hashanah in the land of Israel and in the Diaspora
This applies in all places at all times for men and women