Netherlands: Extension of “NOW” wage support program (COVID-19)

Netherlands: Extension of “NOW” wage support program

The Minister of Social Affairs and Employment in a 20 May 2020 letter to the lower house announced plans for an extension of a wage support program.


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The “temporary emergency bridging measure to retain jobs” (Tijdelijke noodmaatregel overbrugging voor behoud van werkgelegenheid—NOW) as it applies to the period March through May 2020 is to be amended for a third time—with the extended program being referred to as “NOW 2.0.”

There are new rules concerning:

  • The determination of payroll for seasonal businesses
  • The determination of relevant payroll and turnover in situations when a company is transferred
  • The “13th month salary” payroll factor
  • Extension of application period to 5 June 2020
  • A threshold for providing an auditor’s statement (required for companies that receive an advance subsidy payment of €100,000 or more or a final amount of €125,000 or more)
  • Opening date for applications to determine the final subsidy, allowing applications to determine the final subsidy to be filed as of 1 June 2020

Read a May 2020 report prepared by the KPMG member firm in the Netherlands

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