Consequences of the curfew and the expanded support package
The coronavirus measures were tightened further on 21 January 2021. From 23 January 2021, a curfew applies. At the same time, the cabinet’s support package has been substantially expanded. What do the tightened measures and the expanded support package mean for businesses? Here is an overview.
Curfew
From Saturday 23 January 2021, a curfew applies from 9pm to 4:30am. People may only go outside where necessary, and must carry a “curfew self-declaration” with them.
One of the exceptions to the curfew is for work. Employees may therefore go outside during the curfew if their employer requires this of them. In that case, the employee must carry not only the self-declaration but also a declaration from the employer: the “Employer’s Curfew Declaration”. Both declarations can be downloaded via the link at the bottom of this post.
Public transport keeps running. Employees can therefore continue to use public transport during the curfew.
If, as a self-employed contractor, you can demonstrably show it is necessary for work to be outside during the curfew, this is permitted – but you must carry the written declaration with you.
For the hospitality sector, delivering meals remains possible. Meal and parcel delivery workers fall under the curfew exception. Collecting takeaway food is allowed until 8:45pm, so not during the curfew itself.
If people go outside without a valid reason regardless, a fine of EUR 95 can be imposed.
For more information on the curfew, click here (in Dutch).
Expanded support package
The measures have been tightened, but the support package has been expanded at the same time. In particular, the Fixed Costs Allowance (TVL) has been intensified: more businesses will be able to claim TVL support, and the scheme’s scope is being widened. The NOW reimbursement percentage is also being increased. Here is an overview:
TVL
- Subsidy percentage rises to 85% for any revenue loss from 30% upwards.
- The threshold of 250 employees and EUR 50 million annual turnover is dropped, so larger companies can also make use of the TVL.
- From the first quarter of this year, the maximum subsidy amount rises from EUR 90,000 per 3 months to EUR 330,000 per 3 months for SMEs and EUR 400,000 for non-SMEs.
- The minimum subsidy amount rises from EUR 750 to EUR 1,500, so small businesses are better supported too.
- An investigation is underway into ways to give more small entrepreneurs access to the TVL.
NOW
- Wage-cost reimbursement percentage rises from 80% to 85% in the first and second quarter.
TOZO
- The planned asset test as of 1 April is scrapped.
Retail
- The inventory allowance rises from 5.6% to 21% (including fourth-quarter compensation).
Start-ups
- The cabinet is introducing a scheme for start-ups founded between 1 January and 30 June 2020. Further details are still to follow.
Other
- Guarantee fund for events
- Equity-support scheme in development
- Various tax measures (travel expenses, work-related costs, etc.)
For more information on the expanded support package, click here (in Dutch).
If you have questions arising from the above, we are happy to help. Please contact us at mail@sorensenadvocaten.nl or call +31 (0)10-249 24 44.
