Minister Koolmees informs the House in a letter know that he has instructed the UWV to introduce the Temporary Bridging Scheme for Flexible Workers (TOFA). The legal text of the scheme was published on 11 June 2020 in the Official Gazette.
Service Desk
This application window opened on 22 June 2020. It was then due to remain open for three weeks. Applications therefore had to be submitted by 12 July 2020 at the latest, but the central government states that this deadline has been extended by two weeks, meaning that applications can now be submitted up to and including 26 July 2020.
The gross benefit amounts to €550 per month for March, April and May 2020. Anyone who meets the following criteria is eligible for the benefit:
- if, as an employee, you received at least €400 in wages (from your current employment) in February 2020;
- if, as an employee, they received at least €1 in wages (from their current employment) in March 2020;
- was aged 18 or over on 1 April 2020 (for people under the age of 18, their parents have a duty of care) and had not yet reached the state pension age (from that age, a person is entitled to the state pension);
- in April 2020, received at least 50% less in wages than in February 2020;
- have suffered a substantial loss of income since 1 March 2020 (50% or more);
- received a maximum of €550 in wages in April 2020;
- declares in writing:
- to require the allowance as a contribution towards their usual living expenses as a result of a loss of income;
- not to have received any wage loss benefit or similar benefit for the period of April 2020.
The scheme does not require the applicant to be unemployed (unlike the WW and social assistance schemes). For example, on-call workers who are self-isolating at home because a member of their household is ill are eligible for the TOFA.
The applicant’s place of residence is not a criterion. This means that cross-border workers and migrant workers who meet the conditions are also eligible for the TOFA.
Request
The application must be submitted to the UWV. A digital portal will be made available for this purpose. It will also be possible to submit the application using a paper application form (this form can be requested from the UWV by telephone).
The benefit is not calculated on a monthly basis, but is paid retrospectively as a single lump sum.
Tax
For tax purposes, the allowance is treated as remuneration from previous employment. As the withholding agent, the UWV will deduct payroll taxes from this amount. In all cases, the general tax credit will be applied (which will mean that some recipients of a TOFA benefit will have to pay additional tax retrospectively on their income tax return).
As part of taxable income, the TOFA benefit affects the allowances.
The TOFA benefit is not considered earnings for the purposes of social security.