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The last update of this article was on 30 september 2020
The Dutch government extends the Temporary Emergency Measure Bridging for Retention of Work (NOW-scheme or NOW) for groups of companies with less than 20 percent loss of turnover. Individual operating group companies can therefore, under certain conditions, apply for NOW on the basis of their own loss of turnover (which must be at least 20 percent).
Businesses and trade unions have asked for an amendment of the NOW in relation to the part that the loss of turnover of the entire group is decisive. The government accepted such a request because it will not always be possible to maintain employment when turnover loss is determined at group level.
The extension of the NOW came into effect on 5 May 2020. It is therefore now possible for individual operating group companies to apply for NOW on the basis of their own turnover loss.
If the loss of turnover for your group as a whole is less than 20 percent, but independent entities within your group incur a loss of turnover of 20 percent or more, these group entities may be entitled to NOW. This will be the case if you can meet the additional conditions for this particular possibility (see below).
When applying for the final determination of NOW, you must enclose an auditor's report showing that the specific conditions for NOW for an individual operating company have been met.
It is made possible for individual operating companies to apply for NOW based on their own loss of turnover (at least 20 percent), if there is a loss of turnover of less than 20 percent within the group as a whole.
The following conditions apply to NOW applications by individual operating companies within a group:
In addition, the following provisions shall apply to the determination of the loss of turnover of the operating company: