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Yesterday, 17 March 2020, the Government announced a new and more comprehensive package of measures to minimise the economic impact of the fight against the coronavirus as far as possible. Although the letter<\/a> Although the report to the House of Representatives is 16 pages long, many of the measures described still need to be worked out in more detail by the ministries.<\/p>\n The scheme for reduced working hours has been suspended. It is no longer possible to submit applications for this scheme with immediate effect. In practice, this had already been impossible since yesterday because the website had crashed.<\/p>\n The reason for suspending the scheme for reduced working hours is clear. The loophole in the law had to be closed. It had been discovered that, due to an amendment to the statutory scheme for unworkable weather introduced on 1 January 2020, employers who are permitted to implement reduced working hours are not obliged to continue paying 100% of their employees\u2019 wages. The continued payment could be limited to the unemployment benefit received by employers from the UWV. This would amount to 75% of the (daily) wage for the first two months and 70% thereafter.<\/p>\n Instead of the reduced working hours scheme, the Temporary Emergency Measure for Job Retention (NOW) will be introduced. This scheme provides employers with financial support more quickly than would be possible under the reduced working hours scheme. As it is not linked to unemployment benefit, the application process is simpler and employees\u2019 entitlement to unemployment benefit remains unaffected.<\/p>\n Employers may apply for a wage cost subsidy for a period of three months, amounting to a maximum of 90% of the total wage bill. The conditions are:<\/p>\n Applications for reduced working hours that have already been submitted are automatically classified as NOW applications.<\/p>\n On the basis of the application, the UWV will pay an advance of 80% of the amount. The actual loss of turnover will be determined retrospectively, with an auditor\u2019s report being required for large applications.<\/p>\n A temporary scheme will be introduced for self-employed people, providing a supplementary allowance for living expenses and\/or working capital. This will be modelled on the Special Assistance Decree (BBZ). The viability test will not be applied in this context. Implementation of the scheme will be the responsibility of the local authorities, which will receive additional funding from central government for this purpose.<\/p>\n Income support amounts to a maximum of approximately \u20ac1,500 per month (net), depending on income and family composition. The loan to boost working capital amounts to a maximum of \u20ac10,157.<\/p>\n Income support is a grant. This means that self-employed people can be sure that they will not have to repay the amount at a later date. The means test and partner test do not apply to this support.<\/p>\n The repayment obligation on the working capital loan will be deferred. In addition, a lower interest rate will apply than is currently set out in the BBZ.<\/p>\n An emergency helpdesk is to be set up for business owners directly affected by the coronavirus measures. Through this helpdesk, a one-off lump sum of \u20ac4,000 will be paid for a period of three months.<\/p>\n The emergency helpdesk is only open to businesses that meet certain criteria \u2013 in terms of type and sector \u2013 which are yet to be finalised. This will primarily concern restaurants, bars and other establishments that have been forced to cease trading.<\/p>\n This was also included in the measures introduced earlier. See our article Special deferral of payment<\/a>. The Government is looking for a simpler way to apply for this extension.<\/p>\n With effect from 23 March 2020, the recovery interest rate will be (temporarily) reduced from 4% to 0%.<\/p>\n The tax interest rate will also be set at 0%. This will come into effect on 1 July 2020. The tax interest rate is also 4% (for corporation tax: 8%). The reduction applies to all taxes to which tax interest applies.<\/p>\n The extension of the BMKB scheme has also already been introduced. See our article Expanded BMKB scheme launched today<\/a>.<\/p>\n In the agricultural and horticultural sectors, the SME Agricultural Loans Guarantee Scheme (BL) will be temporarily extended with effect from 18 March 2020.<\/p>\n Through the GO scheme, the government is helping medium-sized and large enterprises to secure bank loans and guarantees. The guarantee budget for the GO scheme is being increased.<\/p>\n Qredits is a non-profit foundation that provides microloans to start-ups and small business owners. The Government supports Qredits, which, amongst other things, makes it possible to defer repayment obligations.<\/p>\nNO reduction in working hours<\/h4>\n
Emergency measure<\/h4>\n
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ZZP-ers<\/h4>\n
Emergency Helpdesk<\/h4>\n
Deferral of tax payments<\/h4>\n
BMKB<\/h4>\n
GO scheme<\/h4>\n
Qredits<\/h4>\n
Childcare<\/h4>\n