UWV started to accept applications for the Temporary Emergency Bridging Measure for Sustained Employment-regeling (Tijdelijke Noodmaatregel Overbrugging voor Werkgelegenheid – NOW) at 9 a.m. on 6 April. If you expect turnover to fall by at least 20% during a three-month period that starts in March, April, May, June or July 2020, you can receive an allowance under the Temporary Emergency Bridging Measure for Sustained Employment to subsidise your labour costs. In this article we describe your obligations under the Temporary Emergency Bridging Measure for Sustained Employment, set out the information that needs to be supplied to UWV, and provide details of how to apply for the Temporary Emergency Bridging Measure for Sustained Employment.

 

What obligations apply under the Temporary Emergency Bridging Measure for Sustained Employment?

An application for the Temporary Emergency Bridging Measure for Sustained Employment is not without obligation. If you apply, you will have the following additional obligations:

  • You have a best-efforts obligation to keep your wage bill unchanged insofar as possible. Should your wage bill fall, your allowance will be lower. If your wage bill in the months of March, April and May is lower than your wage bill for January 2020, please talk to your adviser to determine what consequences this will have for you.
  • You must not apply to UWV for any layoffs on economic grounds. If you do apply for layoffs and fail to cancel your application within five working days this will affect the level of your allowance.
  • You must use the allowance solely for the purpose of paying your labour costs.
  • You must inform your works council, employee representation body or employees about the allowance.
  • You must keep administrative records that UWV can use to check whether you have satisfied all the conditions for the allowance. You must keep these records for five years after the final amount of the allowance has been calculated.
  • You must continue to submit payroll tax forms on time.
  • If you have any information that affects your allowance, you must notify UWV (and also your adviser). Examples include any plans to shut down your business. You are not able to change the three-month period in which you expect turnover to fall.
  • When you submit the final figures showing the actual drop in turnover, your must also submit an auditor’s opinion. How this opinion needs to be formulated, and the situations in which an opinion will be required, are not yet certain.
  • If you receive a labour cost subsidy for an employee, you must notify the municipality where the employee lives.
  • You must cooperate with any investigation that UWV deems necessary in order to arrive at a decision on your allowance. Investigations may be carried out up to five years after the final amount of the allowance has been calculated.

The following information is required by UWV:

  • Details of your business: name, address, telephone number, email address, details of contact person.
  • In the event that you have already applied for the short-time working scheme: the relevant case number.
  • Payroll tax number. Note: a separate application has to be submitted for each payroll tax number.
  • The three-month period in which turnover is expected to fall by at least 20%: March-April-May, April-May-June or May-June-July. Note: the three-month period cannot be changed once you have made your choice.
  • The calculated expected percentage drop in turnover in the selected period compared with 2019.
  • A bank statement showing the number of the bank account to be used when paying the subsidy. Note: this must be the same as the number of the bank account used by the Dutch Tax and Customs Administration for refunding overpaid payroll tax. UWV will pay the allowance into that bank account only.

Declaration of intent

In addition, you must sign the application to indicate your agreement to the following:

  • The information provided in the application is correct and complete.
  • The employer understands and accepts that the provisions of the General Administrative Law Act (Algemene wet bestuursrecht) are applicable to the application.
  • The party submitting the application is competent or authorised to represent the business.
  • The business has not applied for a suspension of payments or filed a petition for bankruptcy.
  • The employer consents to data being stored and processed, in accordance with the General Data Protection Regulation (GDPR).

We can, of course, take care of your application for you. We will help you to calculate the drop in turnover, determine the measurement period and record your considerations. We will then submit your application once you have given your approval.

Read more about the Temporary Emergency Bridging Measure for Sustained Employment and the conditions that apply.

Please do not hesitate to contact us if you have any questions about the Temporary Emergency Bridging Measure for Sustained Employment or if you would like us to take care of your application for the this measure. To do this, please get in touch with your contact person at Moore DRV or complete the contact form below.

Knowledge dossier on our website

Do you want to know what possibilities are available to you for gearing your business processes to the measures taken so far in connection with coronavirus, or what you can do to help your business stay afloat? We have created a special page on our website, where our coronavirus team of specialists will share their knowledge with you in the coming months. Keep a close eye on that page so that you can make the right choices for your organisation. If you have specific questions about the impact on your organisation, please get in touch with your contact person at Moore DRV or complete the contact form below.

Written by:

Belastingadviseur Mariëlle Spuijbroek

Mariëlle Spuijbroek LL.M. RB

Partner and tax advisor