Currently, employees mostly work from home and HR departments are constantly trying to solve the staffing puzzle. We closely follow the NOW measures imposed by the government and discuss the possible consequences for organisations and their staff. This way you don't have to worry about performing important HR processes and the continuity of your organisation is guaranteed.

NOW-1 Measure

The first measure of the NOW (NOW-1) stipulated that you receive a subsidy on the wage bill from March to May, but never more than three times the wage bill for January. This has been adjusted to the wage bill for March up to and including May, but never more than three times the wage bill for March. In the case of a four-week period of remuneration, we speak of the first period and the third to fifth period. This should look as follows:

Calculation of old situation NOW-1 measure

In January you have a wage bill of € 25,000. Assuming 100% loss of turnover, you will receive an advance: 80% of 100% x 3 x € 25,000 x 1.3 x 90% = € 70,200. The expected subsidy is € 75,000 x 1, 3 x 0.9 = € 87,750.

Calculation of new situation NOW-1 measure

In March you have a wage bill of € 30,000, in April a wage bill of € 35,000 and in May you also have a wage bill of € 35,000. This is a total of € 100,000. The subsidy to be received is calculated on € 75,000. Only if the wage is higher from March to May, you will receive a subsidy on € 100,000. This is never more than three times the salary for March, so that you receive a subsidy of € 90,000. Assuming 100% loss of turnover, you will receive a subsidy of € 90,000 x 1.3 x 0.9 = € 105,300. As a result of this change, the business owner in this example receives € 105,300 minus € 87,750 = € 17,550 more.

NOW-2 Measure

The Emergency Package NOW-2 has been modified in several ways compared to the first emergency package. The cabinet aims to open the second application period as of 6 July 2020, during which an allowance for wage costs for the period June, July, August and September can be requested.

NOW 2 drop in revenue

Under the NOW-2 scheme, the decline in revenue is determined over a four-month period starting on 1 June, 1 July, or 1 August. For applicants who apply for the NOW for a second time, it is important for the turnover period to be consecutive to the period chosen in the first period. The reference month for the wage bill also changes to March this year. The second period further follows the system of the first period. This means that employers who expect at least a 20% loss of turnover can submit an application to the UWV. Since the decline in turnover has been determined over a four-month period for the NOW-2, the reference period for the decline in turnover in the NOW-2 is one third of the annual turnover of 2019. In addition, the UWV (Employed Person’s Insurance Administration Agency) pays the advance, of 80% of the subsidies requested by entrepreneurs, in two payments.

Additional training or retraining: NOW-2.0 scheme

When you participate in the NOW 2.0 scheme as an employer, this means, among other things, that you have an obligation to make an effort to encourage employees to upskill or retrain. As an employer, you make a statement for this when you apply for NOW 2.0. This enables employees to adapt to the new economic situation by following various training courses. Our range of training courses also offers suitable training courses for these types of cases

NOW-3.0 Measure

While the goal remains to maintain employment as much as possible, not all jobs can be saved. Employers are therefore given (more) scope within NOW 3 to adjust their business operations. Three three-month periods.

The NOW 3 consists of 3 periods of 3 months:
  • The first period of NOW 3 (NOW 3.1) runs from 1 October to 31 December 2020. An application for the NOW 3.1 can be submitted in the period between 16 November and 13 December 2020.
  • The second period (NOW 3.2) runs from 1 January to 31 March 2021. The application period is expected to run from 15 February to 14 March 2021.
  • The last period (the NOW 3.3) runs from 1 April to 30 June 2021. The aim is to have an application period from 17 May to 13 June 2021.

You can decide per time period whether or not to apply. It does not matter whether you have previously used the NOW 1 or NOW 2.

Loss of turnover
In order to be eligible for the NOW scheme, there must be an (expected) decline in revenue. The NOW 3.1 is open to business owners who have an expected loss of turnover of at least 20% in a period of 3 months (from 1 October 2020 to 28 February 2021). You have to compare this expected turnover with the total turnover in 2019, divided by 4.

If you are applying for the NOW scheme for the first time, you can choose whether the turnover period starts on 1 October, 1 November or 1 December 2020. Have you already claimed the NOW? Then this period must be consecutive to the previously selected turnover period.

From 1 January 2021: higher decline in revenue

Because the government assumes that (only) companies with a higher loss of turnover will still need support in 2021, this percentage will increase from 1 January 2021. The NOW 3.2 and 3.3 are therefore only accessible to companies with a loss of turnover of at least 30% per period.

Important for the NOW 3 measure:

You must submit an application yourself for the final determination of the NOW. For the NOW 3, this must be within 24 weeks after 1 September 2021. Do you need an accountant's statement? You have 38 weeks.

Impact coronavirus op personeel en bedrijf

Impact of the coronavirus pandemic on staff

The impact of the coronavirus not only has consequences for business owners, but also for employees and staff. It is therefore wise to keep employees informed of developments within your organisation. Make clear agreements about working from home, distance at the office and mutual contact.

We can help you

Are you a manager or HR professional looking for more information about taking safe measures in the workplace? With our HRM software you can easily maintain insight and overview of events within the organisation. Would you rather receive advice to see what we can do for you? Feel free to contact one of our experts, they will speak to you personally and answer all your questions. Or go straight to our product page and see which software package best suits your organisation.

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