Use the present continuous to speak about what is happening at the present moment in time.
Subject + to be + verb + ing + objects
He is watching TV.
They're playing tennis at the moment.
Subject + are not + verb + ing + objects
She isn't studying at the moment.
We aren't working now.
Wh? + do + subject + verb + ing + objects ?
What are you doing?
Are you cooking dinner now?
NOTE: We use time expressions like 'at the moment, currently, this week - month' with this form of the present continuous.