Questions about the Temporary Emergency Measure Bridging for Employment (NOW)

In Dutch: Tijdelijke Noodmaatregel Overbrugging voor Werkgelegenheid (NOW)

Go to our page about the financial measures around the Corona crisis

Companies that suffer loss of turnover due to the corona crisis can be reimbursed up to 90% of their wage costs by NOW as from 1 March. This scheme is all about the people. That is why two conditions apply.

Employers do not dismiss staff for business economic reasons during the subsidy period.
Employers continue to pay the wage.

The regulation also expressly applies to flex workers. The Cabinet calls on employers to keep and continue to pay their flexworkers. The Cabinet also makes a moral appeal to employers to only make use of the scheme if they really need it.

Before 1 June 2020, it will be decided whether and under what conditions the emergency measure will be extended.

What is the government doing to prevent abuse of the scheme?

The government places great value on a robust regulation in which the risk of abuse is limited as much as possible. The starting point is that the employer is accountable for the way in which he meets the subsidy conditions. It is also possible to check his administration afterwards.

Various control mechanisms are also used. In determining the advance payment and subsidy, as much as possible is based on information that is already known to UWV. Data exchange between UWV and the tax authorities will also be used to check applications. UWV has the option of reclaiming too much subsidy. In the event of fraud, UWV can report this to the Public Prosecution Service.

Table of contents

What and for whom
Is my company also eligible?
How does it work?
How do I apply for it?
For which employees can I apply for it?
NOW replaces the old Working Time Reduction scheme. How about that?
I am an employee. What does the NOW scheme mean for me?
International aspects

What and for whom?

The NOW scheme is intended for employers who suffer a substantial loss of turnover (at least 20%) as a result of the Corona virus. They can submit an application to the UWV for an allowance for wage costs and receive an advance payment for this.

This will enable them to continue to pay employees with a permanent and flexible contract. The allowance can in any case be applied for for three months.

Which companies are eligible for the NOW, and under what conditions?

Any company expecting at least 20% loss of turnover over 3 months is eligible. Use the calculator to calculate the percentage of loss of turnover (only in Dutch).
The employer does not apply for dismissal of his employees for business economical reasons during the period for which he receives the subsidy.
The employer will be given the opportunity to withdraw a request for dismissal that has already been submitted.
The employer is obliged to keep the wage bill as equal as possible as before the Corona crisis. This means that he will continue to pay his employees 100%.
The employer is obliged to use the subsidy exclusively to pay the wage costs;
The employer is obliged to inform the employees (or their representatives) about an application that has been granted;
The employer must keep verifiable records in which all relevant information can be checked. For up to five years after the subsidy has been established, he must allow inspection of these records on request;
The employer must file a wage tax return pursuant to the Wages and Salaries Tax Act 1964 at the prescribed times;
The employer must report to the UWV (Employee Insurance Agency) if anything happens that may be relevant to a decision to amend, withdraw or determine the subsidy;
At the end of the subsidy period, the employer must submit a definitive statement of the decrease in turnover together with an auditor’s report;
If the employer receives a wage subsidy from the municipality, he must report the NOW grant to the municipality from which he receives the wage subsidy.

What are the consequences if I have not met the conditions?

If it turns out that the conditions have not been met, the UWV may reduce, suspend or reclaim the advance payment or subsidy.

For example: an employer who receives a subsidy under the NOW scheme still submits an application for dismissal for business economic reasons. The subsidy is then reduced, with the following calculation applying: the salary of the employee(s) for whom the application for dismissal is submitted is first increased by 50% and that amount is then deducted from the wage bill for which the subsidy is received. And if it turns out that the wage and salary bill in the period March to May inclusive has decreased compared to the wage and salary bill in January, the subsidy amount will also be lower.

What if, after a NOW grant, I am forced to dismiss people for business economic reasons?

One of the conditions is that the employer does not apply for dismissal at the UWV during the period between 18 March and 31 May 2020 for business economic reasons.

Are you violating this condition by still submitting a request for dismissal to the UWV? If so, the UWV will consider this application and decide on it. A correction will be made for this when the NOW subsidy is determined. It is irrelevant for the implementation of this correction whether the UWV has granted or rejected the resignation application. In the final determination of the NOW grant, the wages of the employees for whom the dismissal has been requested will be determined. This wage is then increased by 50%. This wage, plus the 50% increase, is then deducted from the total wage bill on which the final amount of the subsidy is based.

Is my company also eligible?

Are employers who closed their business due to the coronavirus as a precautionary measure eligible for the NOW-scheme?

Yes, these employers are also eligible for the NOW, provided they meet the conditions.

Can companies which are closed as a precaution, because they can’t work safely due to the 1.5 meter distance requirement (for example in the case of driving instructors), qualify for (one of the) measures from the emergency package? If yes, which?

Yes, these employers are eligible for the NOW, provided they meet the conditions.

Can companies that are open but receive much less people (for example clothing shops or camping owners) qualify for the NOW-scheme?

Yes, these employers are eligible for the NOW, provided they meet the conditions.

Are healthcare providers also eligible for the NOW-scheme?

The Ministry of Health, Welfare and Sport has made agreements with health insurers and municipalities about supporting healthcare providers during the Corona crisis. Healthcare providers should primarily turn to buyers (healthcare insurers and municipalities) for support and not at the UWV or TOZO counters.

Do sports clubs as an employer also fall under the Temporary emergency measure bridging to maintain employment (NOW)?

Yes, sports clubs can also rely on the NOW if they meet the conditions, including a loss of turnover of at least 20%.

Do churches as an employer also fall under the Temporary emergency measure bridging to maintain employment (NOW)?

Yes, churches can also rely on NOW if they meet the conditions, including a loss of sales of at least 20%.

Does the scheme also apply to starting entrepreneurs?

Yes, as long as at least a month of turnover has already been generated before 1 March.

Did you start your business after January 1, 2019? In that case, a different measurement period for the turnover calculation applies to you than companies that already existed throughout 2019. For you, the months from when your business commences until February 2020 are taken, converted to 3 months. In the three-month period in 2020 (measurement period), your turnover is compared pro rata to the turnover from the calendar month that the business started.

Can I lend out my employees on a collegial basis to another employer if I receive a NOW allowance?

You can lend out your employees to another employer. If this is done by way of non-profit aid (maximum at wage costs and a small surcharge), then this is considered to be on a collegial basis.

If you charge costs for the loan, this may have consequences for your right to NOW. The entitlement to and the amount of the NOW allowance is determined by your loss of turnover. By charging costs for lending, you generate turnover. You should also take into account that the Act on allocation of labor by intermediaries (Waadi) applies, if more than a small surcharge is paid on wage costs. In that case, the wage ratio standard applies. This means that employees are entitled to the same wages and other benefits as employees in the same or equivalent position employed by the hirer. This can be deviated from by collective agreement. As a lending employer, you also have a registration obligation. You must be registered with the Chamber of Commerce. This registration states that you are engaged in the activity of providing workers.

How does it work?

How does a NOW application work?

The employer, who expects at least 20% loss of turnover, submits the application to the UWV. He commits himself in advance to the obligation not to apply for dismissal of his employees on the grounds of business economic reasons during the period for which he is applying for the allowance. He will continue to pay 100% of the salary.

The application is valid for a period of 3 months and relates to decreases in turnover as of 1 March 2020. Use the calculator to calculate the percentage of loss of turnover. (only in Dutch)
The applicant chooses a starting date on which the 3-month period starts. For example 1 March, 1 April or 1 May.
The amount of the allowance for wage costs depends on the drop in turnover, maximum 90% of the wage bill. The greater the drop in turnover, the higher the allowance. For example:
– if 100% of the turnover is lost, the allowance is 90% of the wage bill;
– if 50% of the turnover is lost, the allowance is 45% of the wage bill;
– if 25% of the turnover is lost, the allowance is 22.5% of the wage bill.
On the basis of the application, the UWV will provide an advance payment of 80% of the expected allowance.
Afterwards, the actual decrease in turnover will be determined.
A correction can then also be made to the amount of the allowance. An adjustment will be made to the definitive allowance if there has been a reduction in the wage bill.
Employers pay the wages to the employees concerned 100% if they make use of the NOW-scheme.

How is the drop in turnover calculated?

You can specify a drop in sales in an associated three-month measurement period that starts on March 1, April 1, or May 1, 2020 (for example, April 1 through June 30). The turnover in this three-month period is compared with a reference period. The starting point is that the reference period, the turnover from January to December 2019, is divided by four. Companies that did not exist on 1 January 2019 use a different calculation of the decrease in turnover.

What is the definition of turnover?

The definition of turnover is in line with the turnover definition in accounting law.

The key is that the sales concept in this scheme is as close as possible to the activity level of the company, institution or group. This is based on net turnover: the proceeds from the supply of goods and services from the business of the legal person, less discounts and tax levied on turnover. Revenues are income from the performance of the normal activities of a company. This means that turnover is recognized if the activities relate to the supply of goods or services for a specific customer with whom a (sales) contract has been concluded.

Do you receive income other than from sales, such as benefits, grants, interest income and contributions from a government agency or other income, such as gifts, or health insurance claims? In that case, these revenues for the scheme also fall under turnover.

How is the wage bill determined?

The subsidy amounts to a maximum of 90% of the wage bill. As an employer, you apply for the NOW per wage tax number. The wage bill will therefore be determined per wage tax number. Hired workers (such as payroll and temporary workers) do not count towards the wages of the company where they perform the work.

The wage bill consists of the wages on which the employee insurance contributions are paid, the SV wages. The UWV usually uses the wages bill of January 2020. The wages of all employees who were employed by the applicant in January 2020 count towards this. A maximum of € 9,538 of the wages per employee counts towards the calculation of the subsidy.

When the subsidy is definitively determined, after the end of the subsidy period, the wage bill from January 2020 is compared with the wage bill for the months of March 2020 up to and including May 2020. If the wage bill has decreased, the subsidy will also be lower.

The wages bill does not include employer payments for benefits. After all, the employer will already be reimbursed for this through UWV. The possible payment of holiday allowance does not count towards the wage bill either.

In addition to wages, the employer is faced with other costs for the employees, such as pension contributions (both the employer part and the employee part), employee insurance contributions and (in many cases) a reservation for the payment of holiday pay. These costs are also reimbursed. For this, the UWV uses a surcharge of 30% on top of the wage bill.

Is there also a ceiling on the amount of salary that may be included in the wage bill?

Yes, a maximum of 9,538 of the salary per employee is taken into account for the calculation of the subsidy.

Is the wage bill, on which the subsidy amount is based, exactly the same with the application as with the final determination?

The wages bill of January 2020 is used for the advances and for the final determination, or, if no data are available, November 2019. The UWV can still make some technical corrections during the final determination:

if payments were included in the wage bill in January (for example ZW payments with a no-risk policy, which the employer of the UWV receives), these will not be included in the wage bill;
if holiday allowance has been paid by an employer who reserves holiday allowance, the holiday allowance is not included in the wage bill (the holiday allowance already includes the holiday allowance); and
if holiday allowance has been paid out by an employer who does not reserve holiday allowance (eg all-in compensation), this is corrected to prevent the holiday allowance from being reimbursed twice through the surcharge of 30%.

If the wage bill from March to May was lower than the wage bill for January, the subsidy amount will be lower. The wage bill from March to May is determined in the same way as that for January. That includes the corrections.

If an employer submits an application to the UWV for dismissal on the grounds of business economic circumstances, the subsidy will be reduced. The wages of the employee (s) for whom the application is submitted will be increased by 50% and deducted from the wages.

How do I calculate the turnover, and to which period does the loss of turnover relate?

You apply for a subsidy for the wages bill in March, April and May in connection with an expected drop in turnover of more than 20%. If you expect the effect of the current situation to become visible in your turnover only after a delay, you can indicate that you want the period for the turnover comparison to start one or two months later. You can start on March 1, April 1 or May 1. Compare the expected turnover in the 3 months of your chosen period with the total turnover in 2019, divided by four, so that both figures refer to turnover over 3 months. Based on this, you calculate the loss of turnover in percentages.

Does the wage bill also include the wage bill for sick employees?

Yes. The wages of all employees liable for insurance are included in the calculation of the wage bill, provided they are paid.

Is the holiday allowance part of the wage bill?

The NOW also offers compensation for additional costs and expenses such as employer contributions, pension contributions (employee and employer part) and the accrual of holiday allowance. Any payment of holiday allowance does not count towards the wage bill.

How high is the allowance towards wage costs?

The amount of the wage costs allowance depends on the drop in turnover, with a maximum of 90% of the wage bill.

For instance:

if 100% of the turnover is lost, the allowance is 90% of the total wage bill of an employer
if 50% of the turnover is lost, the allowance is 45% of the total wage bill of an employer
if 25% of the turnover is lost, the allowance is 22.5% of the total wage bill of an employer

Based on your application, you will receive an advance from UWV of 80% of the expected allowance. The advance is paid in three installments.

In addition to wages, the employer is faced with other costs for the employees, such as pension contributions (both the employer part and the employee part), employee insurance premiums and (in many cases) a reservation for the payment of holiday pay. These costs are also reimbursed. An individual calculation thereof is not possible for the NOW. UWV applies the same surcharge of 30% on top of the wage bill for all employers.

Are additional costs (such as pension contributions) part of the wage bill?

In addition to wages, the employer is faced with other costs for the employees, such as pension contributions (both the employer part and the employee part), employee insurance contributions and (in many cases) a reservation for the payment of holiday pay. These costs are also reimbursed. An individual calculation thereof is not possible for the NOW. UWV applies the same surcharge of 30% on top of the wage bill for all employers.

Does an irregularity bonus count in determining the amount of the wage bill?

Yes. An irregularity allowance is part of the social insurance wage that is used to determine the wage bill.

Are seasonal influences taken into account when calculating turnover?

A turnover calculation has been chosen that is easy to determine and easy to verify. This is necessary because the scheme must be simple to handle large numbers of applications quickly. It takes various factors into account to some extent, but not each individual factor, such as seasonal influences.

Should the period in which a subsidy is received be the same as the period in which the decrease in turnover occurs (measuring period)?

No. The wage costs allowance relates to wages between March and May 2020, regardless of which of the three-month periods (measurement period) turnover is determined.

Imagine: the employer is part of a group. Is the drop in turnover calculated at the level of the group or an operating company?

Some companies will have different branches in separate operating companies; others will not have done this and have all branches in one operating company. Such organizational choices should not affect the eligibility of NOW. That is why a turnover determination at group level has been chosen. At the corporate level, the drop in turnover and the deployment of personnel come together. This is the case, for example, with personnel companies, where the employees are employed by an entity other than the entities where the turnover is generated. These can be linked at group level.

This level was also chosen because of the clarity and controllability. The important role that mutual settlements can play in determining the turnover per operating company is particularly important in this respect. The determination of turnover at the group level is decisive for accounting law.

How do I apply for it?

When can I apply for NOW?

You can apply for NOW from Monday 6 April 2020 until Sunday 31 May 2020.

How can I apply for the NOW?

This is possible at the UWV: UWV opens NOW counter on Monday 6 April, 9.00 a.m.

What information do I need to have at hand for my NOW application at UWV?

Information about your company (name, address, telephone number, e-mail, job title and department of the contact person).
The file number if you have recently applied for reduced working hours ( WTV) to SZW (you can find this in the subject line of the automatic acknowledgement e-mail of your request).
The wage tax number for which you are making the application.
What the commencement date of the period of three consecutive months of compensation is.
How much loss of turnover you expect in this period. Use the calculator to calculate the percentage of loss of turnover. (only in Dutch)
The bank account number used by the Tax authorities for the wage tax payments.
The name on this account number.
You also need to sign a declaration of intent on the application.

Additional measure per 1 April 2020: foreign bank account number
It may occur that the employer’s wage tax number is linked to a foreign bank account number. The UWV however can’t process a NOW application in which a foreign bank account number is provided due to technical implementation reasons. It is therefore arranged that employers with a foreign account number can provide a Dutch bank account number within four weeks. The allowance will then be paid to this Dutch account number.

Update 8 May 2020
In practice it turned out that the four-week period is not feasible. Employers with a non-Dutch SEPA bank account number no longer need to provide a Dutch bank account number. However, they cannot yet automatically submit an application via the UWV website. Until the UWV has redesigned the application process, employers with a non-Dutch SEPA bank account number are advised to contact the UWV customer contact center on 0031 (0)88 – 898 20 04. Information we received is that the contact center however was not able to help further so we may have to wait for an updated application process.

For more info see UWV opens NOW counter on Monday 6 April, 9.00 a.m.

How soon can I expect a response to my application for the NOW grant?

UWV strives to pay the advance to the employer within 2 to 4 weeks (the first term of). This is based on a complete application. You will also receive the subsidy decision during that period.

Within what period can I expect an advance payment?

UWV strives to pay the advance payment to the employer within 2 to 4 weeks after application (the first term of).

How should I apply if I am a group or group?

If you are part of a group, you must declare the turnover of the group or associated legal entities together to determine whether you are eligible for the NOW. The employers in the group must therefore choose the same percentage of expected sales decrease and the same measurement period. You must, however, submit an application for each payroll tax number. So make sure you make a good choice in advance within the group or the affiliated legal entities.

Is an auditor’s report required?

An auditor’s report is not required if you apply for an advance payment.

In principle, an auditor’s report is required with the request to determine the definitive subsidy. Clarity still has to be given under which limit of the subsidy amount an auditor’s report is not required. Then will also be decided what type of auditor’s report is required if you have to submit an auditor’s report. More information is expected in the near future.

For which employees can I apply for it?

Can I also apply for a wage cost allowance for employees with a flexible contract?

Yes, that’s possible. The new allowance scheme also applies to the wage costs for employees for whom the employer has no obligation to continue to pay wages. Think of employees with an on-call contract. Temporary employment agencies can also apply for a contribution towards wage costs for temporary workers who work for them. This allows companies to bridge this period without having to let personnel go.

Does the NOW also apply to temporary workers with a temporary employment clause?

Yes, the NOW also applies to temporary workers, with or without a temporary employment clause. The temporary employment agency can also receive compensation for them via the NOW. The application must therefore be submitted by the employment agency. The same conditions apply to temporary employment agencies as to regular employers. If the temporary agency worker has been “returned” by the client and the temporary employment clause has been invoked, the temporary employment agency may decide to offer the temporary worker a temporary contract for the duration of the allowance.

What arrangements and options are there for entrepreneurs who work with staff through a payroll construction?

The NOW scheme also applies to payroll workers. The payroll employer can apply for compensation via the NOW and be compensated for the wage costs for people he employs. The same conditions apply to payroll employers as to other employers. Borrowed workers (such as payroll workers) do not count towards the wages of the company where they perform the work.

Does the NOW also apply to director-major shareholders (DGAs)?

DGAs are usually not (compulsory) insured for employee insurance. Their wages do not count when calculating the amount of the NOW subsidy.

Is it possible to use the NOW for interns and BBL?

Yes, employee insurance premiums are paid on internship allowance for interns and the wages of BBL employees. In that case, the compensation paid to them will count towards the calculation of the NOW subsidy.

Is it possible to use the NOW scheme for platform workers?

The wages of platform workers count towards determining the amount of the compensation, provided that they are employed by the employer and the other conditions of the NOW scheme have been met.

NOW replaces the old Working Time Reduction scheme. How about that?

Does the old reduced working hours (WTV) scheme still exist?

No. With the introduction of the Temporary Emergency Measure Bridging for Employment (NOW), the WTW scheme has lapsed with immediate effect.

My company has a current allocation for reduced working hours under the old scheme. How long will it remain in force? And if I have to extend it, how does that work now that there is another scheme?

If you have been granted a reduction of working hours in the past, it will remain in force for the duration of the permit. If you want an extension after that, then you can no longer do so under the old scheme, but must make use of the new Temporary Emergency Measure Bridging for Employment (NOW).

I applied for a reduction in working hours under the old scheme via the website that was previously available, but did not receive an answer. What should I do?

You will be notified. Your application for the revoked wtv scheme will be regarded as an application for the new Temporary Emergency Measure Bridging for Employment (NOW). Additional information will be requested from you.

When will additional information be requested from employers who have submitted an application for the reduction of working hours?

Additional information will be requested at short notice. This relates to the percentage decrease in turnover of your company or institution in a continuous three-month period starting on 1 March, 1 April or 1 May 2020 compared to the turnover for the entire year 2019. In principle, you divide the turnover for the whole of 2019 by 4 to arrive at the turnover for a three-month period.

You must also state the three-month period of decline in turnover and some administrative data such as the case number of your WTV application (you will find this in the subject line of the automatic confirmation e-mail of receipt of your application), your payroll tax number and the bank account number used by the Tax and Customs Administration for the payment of payroll tax.

Can I still apply for a reduction in working hours for circumstances other than Corona?

No, the old scheme has been withdrawn and is making way for the NOW scheme. Even in the event of loss of turnover due to causes other than the corona virus, you must now make use of the new NOW scheme.

I applied for a reduction in working hours due to the outbreak of the coronavirus before the scheme was revoked. What will happen to my application?

If you applied for a reduction in working hours due to the coronavirus outbreak before the scheme was withdrawn, your application will be regarded as an application for the NOW. You will be informed of this. You will also soon receive a request for additional information.

I am an employee. What does the NOW scheme mean for me?

Will my wages continue to be paid if my employer has a NOW-grant?

Yes. Employees employed by the employer are entitled to 100% continued payment of wages, as long as the employment continues. This also applies if you (partially) do not work. The right to continued payment of wages exists, as long as the employment contract continues, even if your employer does not receive NOW.

Can I be fired if my employer has a NOW grant?

If your employer has a NOW award, he has committed himself not to apply for dismissal for business reasons during the award period. However, it may happen that, despite the NOW award, things do not go as well as expected in financial terms, which means that dismissal for business economic reasons is still necessary.

Will I be paid my travel allowance if I fall under the NOW?

If you are entitled to a travel allowance under your employment contract, you are entitled to continued payment of this for as long as the employment contract lasts. This may be different if you do not work as a result of the corona crisis and no longer incur travel expenses as a result.

What can I do as an employee to be covered by the NOW?

The NOW offers your employer a contribution towards labor costs if he meets the conditions. You do not have to do anything yourself and this is separate from your right to wages.

Do I have to stop working during the NOW grant?

No. For you, you just keep working. Your employer must take necessary precautions for a safe and healthy working environment. If you are ill or if you have to stay at home according to the guidelines of the RIVM and there are no possibilities to work at home, you do not have to work. You are entitled to wages. This applies regardless of whether your employer receives a NOW grant.

Do I consume unemployment benefit (WW) rights if my employer has a NOW grant?

No.

Will my holiday allowance be continued if my employer has a NOW grant?

With the subsidy, the employer also receives compensation for the accrual of the holiday allowance for the months of March, April and May (these are the months for which the subsidy for the wage bill is awarded). The rest of the holiday allowance to which the employee is entitled is not subsidized, but is of course owed to the employee. For the question when and how the employer pays the holiday allowance, the statutory rule applies in the first instance that the accrued holiday allowance over the period June 2019 to May 2020 must be paid in June 2020. It is possible to deviate from this time by written agreement, for example a collective labor agreement or an employment contract.

What about my pension accrual?

Your employer will also receive compensation for additional costs and expenses, including pension contributions (both the employer’s and the employee’s part of the pension contribution).

Large and medium-sized legal entities have their net turnover ready. It is true that medium-sized legal entities only have to report the gross operating result (and not their net turnover) in their profit and loss account, but this is not a problem. Medium-sized legal entities must publish a ratio that reflects the development of net turnover compared to the previous year.

Does the NOW also apply to people who are not taxable in the Netherlands?

Yes. The NOW applies to all employers who employ employees who are covered by social insurance in the Netherlands.

International aspects

Under the NOW, an employer can receive a subsidy as a contribution towards the wage costs for employees who work for him. The starting point is that it should be about SV wages. This means that employers can only receive a subsidy insofar as it concerns the wages of employees who are covered by social insurance in the Netherlands. This applies, for example, to posted workers who are covered by social insurance in the Netherlands on the basis of Regulation (EC) 883/2004 (Coordination Regulation) or social security treaties.

The above also means that legal persons or natural persons who are established abroad and who are employers of socially insured employees in the Netherlands can also appeal to NOW. Foreign employers are therefore also eligible for subsidy insofar as they employ employees who are socially insured in the Netherlands. Insofar as an employer employs employees who are not covered by social insurance in the Netherlands, the wages of those employees are not counted for the calculation of the wage bill for which subsidy is received.

With regard to the decrease in turnover of a group (Article 2: 24b of the Dutch Civil Code) or an equivalent construction (the parent subsidiary of Article 24a of Book 2 of the Dutch Civil Code), the following applies: non-Dutch legal persons or natural persons without SV wages insured in the Netherlands are not taken into account for the calculation of the decrease in turnover of the Dutch and non-Dutch units with SV wages insured in the Netherlands of the group. The link with the preservation of employment in the Netherlands is so small that it is not justified to calculate the decrease in turnover for these group entities as well.

The NOW grant does not qualify as unemployment benefit under the Social Security Coordination Regulation (Regulation (EC) 883/2004). Unemployment has not yet set in, so NOW does not cover the risk of unemployment. It is also a general amount that is awarded to the employer. It does not specifically refer to the loss of working hours of individual employees.