Back in the saddle again
Today, the fifth day of the new year, is the day to begin work, open up businesses, factories, etc -- in short, open up the work place after the New Year's holiday.
Everyone goes to the office or wherever they work, clean up their desks if they're in the office, or start up the machinery and let it run for a while if they're in a factory. They then go outside, burn some paper money and place some food and maybe fruit on a table where they burn some incense.
Then everyone gets a red envelope from the boss and is free to go home to return to work properly the next day. The only exception to this is if the almanack or traditional calendar says that the day in question is inauspicious for opening up businesses, in which case the ceremony will be moved ahead or back one day.
This tradition is very much alive, and I have been part of it several years working for different companies here in Taiwan.