The revenue for the three-month period is compared with a reference period, i.e. revenue from January to December 2019 divided by 4.

The wage bill consists of the wages on which the employee insurance contributions are paid. The UWV usually uses the wage bill of January 2020. The wages of all employees who were employed by the applicant in January 2020 are included. For the calculation of the subsidy, a maximum of € 9,538 wage per employee is taken into account.

The actual decrease in turnover is established afterwards. The amount of the subsidy can then still be adjusted. An adjustment will be made when the compensation is definitively established and there has been a reduction in the wage bill.

No, if the DMS is not insured for employee insurance, no compensation can be requested for the salary of the DMS.

If the corona crisis has major consequences for the turnover and liquidity of a private limited company, the private limited company and the substantial interest holder / director (DGA) may temporarily agree on a lower monthly salary during 2020. At the end of the year, the PLC sets the usual annual salary for 2020 and states this in the payroll tax return. No consent from – or prior consultation with – the Tax and Customs Administration is required. The salary of the temp holder / director can be reduced after a legally valid resolution of the general meeting. The DGA can also use the TOZO regulation.

For this question, we refer you to the site of the RVO. Your eligibility will be assessed on the basis of your main activity as recorded in your Chamber of Commerce registration. The list of SBI codes is still being completed. If you are not on the list, you can report this to the RVO and ask them to include your code. All you need is a DIGID and your KvK number.

We get a lot of questions about whether or not people are eligible for the TOZO regulation. Enclosed you will find a flowchart. On the basis of this flowchart, you can decide for yourself whether or not you are entitled to a TOZO benefit. The application procedure takes place through the municipality of your place of residence.

• Temporary emergency scheme for job retention (NOW)
• Reimbursement for entrepreneurs in affected sectors scheme (TOGS)
• Temporary benefit for self-employed professionals (Tozo)
• Business loan guarantee scheme (GO)
• SME credit guarantee scheme (BMKB)
• Tax payment extension income tax, VAT, vdp and payroll tax
• Other tax payment extensions

The general rules on firing staff have not changed. However, we recommend that as few staff as possible be dismissed during the corona crisis. Try to consult with employees in order to come to an agreement. Think about reducing working hours.

The NOW scheme has been introduced for employers, including SME’s, who are suffering loss of turnover due to the corona crisis and can use financial assistance to pay salary costs. The purpose of this allowance is to prevent a high percentage of unemployment. One of the conditions for eligibility for this allowance is that the entrepreneur may not dismiss personnel for business economic reasons during the period in which the allowance is received.

Whether the corona outbreak and its consequences can be regarded as force majeure depends in the first place on what is regulated in the relevant agreement or general terms and conditions. After all, when concluding an agreement, the parties can determine for themselves entirely which circumstances constitute force majeure and therefore which circumstances do not. The wording ‘all external causes beyond the debtor’s control’ is often used. It is certainly defensible in this formulation to include the corona outbreak.

If nothing is regulated in the agreement itself or general terms and conditions, Dutch law shall apply. For a successful invocation of force majeure, it is necessary that the default in performance is not due to the fault of the debtor, nor is it at his risk. Moreover, the coronavirus must have made performance impossible and there must be no alternatives to still complete that performance. A successful invocation of force majeure will therefore depend entirely on the circumstances of the case.

One of the consequences of the loss of turnover is that entrepreneurs do not earn enough money to pay their rent. Firstly, we recommend to immediately communicate this with the landlord, perhaps there is the possibility to make a payment arrangement or temporarily reduce the rent. Both parties benefit from a joint solution.

Are you unable to come to an agreement with your landlord? If so, legal proceedings may be unavoidable. From a legal point of view, the landlord has the right to dissolve the rental agreement if the renter fails to meet his payment obligation. An appeal to unforeseen circumstances might be a solution. The circumstances resulting from the corona outbreak can be regarded as unforeseen circumstances. Another possibility is an appeal to force majeure. Force majeure exists when the failure to pay the rent is not attributable to the renter, which is the case in the corona crisis.

As many of the other questions, this question will be answered according to the circumstances of the case. Legally, a client may cancel at any time. However, the client must reimburse the expenses associated with the execution of the assignment insofar as these are not included in the salary and, in some cases, pay an additional termination fee. These rules may not be deviated from to the detriment of the consumer. This therefore applies if the client is a private individual (consumer).

If the client is a professional party (and therefore not a private/consumer), you can agree on almost anything you want. It then depends on the agreements in the agreement and general terms and conditions whether an assignment may be terminated by the corona virus. If nothing is arranged, the law will be invoked.

The government has stated that people with (mild) symptoms should stay at home. This advice should be followed. If the employee has symptoms and cannot work at home, the employee cannot oblige the employer to come to work. This situation is at the expense and risk of the employer. This means that the employer is obliged to continue to pay wages.