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Corona crisis: temporary emergency bridging measure NOW

This information is provided by

Netherlands Enterprise Agency, RVO

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Employers who lose turnover due to the coronavirus can apply for compensation under the NOW scheme. Find out more.

Do you employ staff and do you suffer a substantial turnover loss as a result of the corona crisis? You can claim a compensation towards wages from NOW: Temporary Emergency Bridging Measure for Sustained Employment (Tijdelijke Noodmaatregel Overbrugging voor Werkbehoud, NOW).

NOW 6

The 8th period of NOW, NOW 6 is meant for the months January - March 2022. You can no longer apply.

Please note: Have you received financial support to get through the corona crisis? Several schemes require that you repay (part of) the financial support. Read more about repaying financial support in general or on repaying the NOW.

What is NOW?

Due to the coronavirus, you have less or no work for your employees. You can claim NOW for a compensation for their wages. This way you can pay you staff and keep them employed. The Employee Insurance Agency (UWV, in Dutch) will pay you an advance. You can apply for compensation of wages for employees with a permanent or fixed contract, as well as for employees with a flexible contract.

How to apply?

You can no longer apply for NOW 6 (8th period). You could apply until 13 April 2022.

Applying for a final settlement

If you have applied for NOW, you will receive an advance. The final settlement is based on the actual turnover loss. This means the advance payment may be supplemented, but if a company has performed above expectations, they may have to pay back (part of the) payment. You will have to apply for a final settlement for each 3-month period separately. If you fail to apply (in time) for the final settlement of any period of NOW, the compensation will be declared nil and you will need to pay back the whole amount you have received.

Please note: You must make sure you apply for a final settlement in time. You will have to estimate the amount of the settlement yourself. You can use the Dutch-language simulation tool to make this assessment (scroll down for the required period). If you fail to apply for the final settlement (in time), you will have to pay back the entire amount you received.

Companies receive an advance payment. The amount of the subsidy may be lowered if the total wage bill has decreased during the period for which you applied for NOW.

Conditions vary depending on the amount of subsidy you applied for. For Now 1 and 2 these are:

  • You applied for a subsidy of less than €25,000 and the advance payment did not exceed €20,000.

    No external check is needed. There will be random checks and risk analyses

  • You received an advance payment of between €20,000 and €100,000.

    You need a third-party statement. This statement may be issued by an administration office, a tax consultant bookkeeper or accountant.

  • You applied for a subsidy of €125,00 or more.

    You need an auditor’s opinion. This also applies if you received an advance payment of less than €100,000 but the amount of the subsidy is determined at €125,000 or more in the final settlement. The intensity of the audit depends on the amount of the subsidy (€375,000 or more) and whether or not a company has a mandatory audit of their annual accounts. Of these companies more accountability is expected and if they lack in this respect, the subsidy needs to be repaid. The competent authority together with the Royal Netherlands Institute of Chartered Accountants (Koninklijke Nederlandse Beroepsorganisatie van Accountants, NBA) has drawn up an accountants protocol (in Dutch) with requirements for the audit. Dutch-language forms for assurance reports are available on the government's website.

If there are deficiencies in your accounts that are a result of the corona crisis, so-called inherent limitations, a reduction of 10% of the subsidy amount will be applied.

If you did not apply for a final settlement, UWV will send you a letter with information on what you should do to avoid having to pay back the entire advance payment.

Can you still apply for unemployment benefit during short-time working (wtv)?

Yes, you can apply again for unemployment benefit during short-time working (wtv) since 1 October 2021.

KVK Advice Team for questions about corona

Is your business at risk due to corona? Contact the Netherlands Chamber of Commerce KVK for advice on how to act. You can reach the KVK Advice Team on 0800 2117, Mon-Fri from 8:30 to 17:00 hours. Calling from abroad? Dial +31 (0)88 585 2222.

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This information is provided by

Netherlands Enterprise Agency, RVO
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