Employers may receive a rebate in their employment expenses from the UWV as of 1 March 2020. This temporary measure is for a period of three months to financially support employers experiencing a revenue loss of at least 20 percent due to the corona virus situation.
Conditions to obtain a refund
The following conditions apply to receive a refund:
- You continue to pay your staff, both fixed and flexible contracts. You do not apply for lay offs during this period
- You expect a business revenue loss of at least 20 percent due to the corona virus situation in any three month period started between 1 March and 1 June 2020
How much of your employment expenses are refunded?
- A refund of 90 percent of your total employment expenses is provided if your incur a total business revenue loss of 100 percent
- A refund of 45 percent of your total employment expenses is provided for a business revenue loss of 50 percent
- A refund of 22.5 percent of your total employment expenses is provided for a business revenue loss of 25 percent
How to apply for the employment expense rebate?
- Complete an online form (see below for instructions - take note of the instructions!)
- Upload two documents (note: there is a 120 minute time limit between phase 1 and 2)
- Your wage tax number
- Your IBAN account number from which you transfer wage taxes to the Dutch tax office
- A crude estimate of revenue decline and the starting period of that decline
- Add a digital copy of the business account number (IBAN) used to pay wage taxes to the Dutch tax office (make sure that IBAN and holder are displayed well, other details you may hide). You may also use a screen shot for this purpose.
- A printer (to print the online form and have it signed)
- A scanner (to scan the printed and signed document back to a digital file)
- Complete the form on the website of the UWV (Dutch only)
- After completion and checking, download the form as instructed
- Print the PDF document and add date, your name and signature (keep your browser page open all the time!)
- Convert the signed PDF document back to digital file (pdf, jpeg, jpg or png) with a scanner
- Have a digital copy of the business account number (IBAN) used to pay wage taxes to the Dutch tax office ready
- Return to your browser page and upload the files as instructed
- Submit the form (we recommend to make a screenshot of the confirmation)