28 January 2021
The contribution towards payroll costs under the Temporary Emergency Bridging Measure for Sustained Employment (NOW scheme) is being expanded rather than scaled back. The maximum compensation under the scheme will amount to 85% instead of the current level of 80% in the event of a 100% drop in turnover. The reduction in the maximum amount paid per employee from twice to 1x the maximum daily wage, which was expected to apply from 1 April, has been scrapped.
The TVL is also being expanded. From a drop in turnover of 30% entrepreneurs will receive compensation amounting to 85% of their fixed costs. This means there will no longer be a sliding scale of compensation. From 1 January the scheme is also open to companies with more than 250 employees. In addition, a similar scheme is being introduced for the agricultural and horticultural sector.
The maximum payment under the TVL is increasing further from € 90,000 to € 330,000 and to € 400,000 for companies with more than 250 employees. The minimum amount of support offered by the TVL will rise from € 750 to € 1,500. Additional support will also be made available via the TVL for start-ups.
Due to the compulsory closure of non-essential shops, the stock subsidy for retail outlets in the non-food sector is also going up. In the first quarter of 2021 the supplement on top of the TVL will amount to 21%. This equates to a subsidy of 17.85% of turnover (21% x 85%). The maximum amount is also being raised to € 200,000. This subsidy will not be limited by the maximum amounts payable under the TVL itself.
Contrary to previous plans, a means test will not be introduced from 1 April 2021 for the Temporary Bridging Scheme for Independent Entrepreneurs (Tozo). This means that self-employed persons whose income falls below the minimum social income and who have assets will also be eligible for income support.
A package of additional tax measures has also been introduced:
Bron: SRA – Publicatiedatum: 27-01-2021