Everton have today flown out to Dubai for a warm weather training camp.
The Blues will spend the next few days in the United Arab Emirates as they prepare for the trip to Aston Villa on 1 March.
Martinez, who last year took his squad on a similar break to Qatar, said: "I think it is vital. In a 10-month season you need time to refocus and regenerate and this will give us time to do that ahead of the final part of the campaign.
"We are going to treat the trip differently for different individuals - some can shutdown a little bit more than others who need work.
"For example, I think Oumar Niasse will benefit immensely from being able to train two or three times per day, while also getting to know the rest of the group more.
"Mo Besic, who is in the last stages of his recovery, and the other injured players will also get a lot from it.
"It'll be an intense period and a very, very important one."