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Priscilla C.X. de Leede, LL.M.
Priscilla C.X. de Leede, LL.M.
lawyer

Priscilla de Leede advises national and international entrepreneurs and organisations in disputes concerning personnel, employee participation, and social security. She is a member of the employment law and dismissal group at Russell Advocaten.

 

@: priscilla.deleede@russell.nl
t: +31 20 - 301 55 55


NOW 3.0: When can you, as an employer, claim this?

Publishing date: 21 October 2020

   Nederlandse versie
 

Temporary Emergency Bridging Measure for Sustained Employment (NOW)

Background and objective

  • From March to September 2020, NOW 1.0 and NOW 2.0 were in force.
  • As of October 2020, NOW 3.0 will apply, a compensation for wages over three periods of three months each (9 months total) with a gradual decrease of 80% of the wage bill (first period), to 70% (second period), to 60% (third period).
  • The three periods will be:
    • First period: October – December 2020
    • Second period: January – March 2021
    • Third period: April – June 2021

Application and decision

  • You can apply for the NOW 3.0 allowance from 16 November 2020 up to 13 December 2020 (first period) at the Employee Insurance Agency (UWV).
  • The expected application period for the second period is 15 February 2021 up to and including 14 March 2021.
  • The expected application period for the third period is 17 May 2021 up to 13 June 2021.
  • Both entrepreneurs who claimed a previous NOW-scheme and entrepreneurs who claim NOW for the first time can submit an application.
  • The UWV pays the NOW 3.0 allowance in 3 times within a period of approximately 3 months.
  • Again, you will first receive an advance payment of 80% from the UWV. Following the period in which you received the NOW 3.0 subsidy you will have to report your actual turnover loss.

Conditions

  • A minimum turnover loss of 20% in the first period (October – December 2020).
  • A minimum turnover loss of 30% in the second and third period (January – June 2021).
  • You must inform the works council/employee representative body/staff meeting of the NOW allowance received.
  • In the event of dismissal of 20 employees or more, you must comply with the obligations laid down in the Collective Redundancy (Notification) Act.
  • In certain cases, you may not make a profit distribution to shareholders, pay bonuses to the management board or board of directors, or purchase your own shares.
  • You must make an effort to guide your employees that are threatened with dismissal from job to job (best efforts obligation).

Calculation of wage bill

  • For the entire NOW 3.0 the reference period in 2019 will apply (1/4 of the turnover in 2019 is compared with the turnover of the corresponding three months in 2020 or 2021).
  • As under NOW 2.0, the wage bill is calculated with a fixed surcharge of 40%, i.e. wage bill x 3 x 1.4.
  • The maximum allowance per employee in the first and second period of the NOW 3.0 is twice the maximum monthly salary (€ 9,691). In the third period of the NOW 3.0, the maximum allowance per employee is once the maximum monthly salary (€ 4,845).

Other important changes compared to NOW 2.0

  • The correction to the subsidy that applied during NOW 2.0 in the event you applied for a dismissal for business economic reasons during the period in which the allowance was received, will lapse.
  • In return for the reduction of the allowance, there is the possibility of gradually reducing the wage bill of your employees by 10% (first period), 15% (second period) and 20% (third period of the NOW 3.0).
     

More information

Do you have any questions about NOW 3.0 or other government support measures? Please contact our coronavirus crisis team:

You can call us at 020 - 301 55 55 or ask your questions using the form below:
 

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