Depends on the place... Been to 4 since the opening. All required masks, hand sanitizer and temperature upon entry.
One place she had gloves and kept them on the entire time -- interesting but not doing that again.
Next was a FS spa and she took off the mask while I watched the back of her head.
Another used a thin sheet for the massage - happened to be quite interesting and will repeat.
Last one on the list even had skin to skin contact, mask on, HE only.