Temporary rebate in employment expenses

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:

  1. You continue to pay your staff, both fixed and flexible contracts. You do not apply for lay offs during this period
  2. 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? 

The refund amount in employment expenses depends on the amount of revenue loss. Indications of refund amounts:
  • 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
The UWV will refund the employment expenses back-dated to 1 March 2020. Initially, 80 percent of your employment expenses are refunded provisionally. This amount will be reconciled once your actual business revenue loss figures are confirmed. 

How to apply for the employment expense rebate?

You can apply for the employment expenses with the UWV.  The UWV is open for applications. Please read below instructions carefully before you start!
 
The application procedure is composed of two easy-to-perform phases:
  1. Complete an online form (see below for instructions - take note of the instructions!)
  2. Upload two documents (note: there is a 120 minute time limit between phase 1 and 2) 
Caution
The entire application process must be completed within 120 minutes. If you miss the time slot, you may not be able to restart the online process. You are reverted to a back channel solution. 

We recommend strongly to prepare for the application process using below guidelines before starting the online application.
 
Before you start, have the following at hand:
  1. Your wage tax number
  2. Your IBAN account number from which you transfer wage taxes to the Dutch tax office
  3. A crude estimate of revenue decline and the starting period of that decline
  4. 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.
  5. A printer (to print the online form and have it signed)
  6. A scanner (to scan the printed and signed document back to a digital file)
Try to have this process performed at a location where you have direct access to a printer and a scanner. You may use your phone as a scanner as long as the information remains clearly displayed. Note that you may need some experience retrieving an image for uploading from your phone. The image must be uploaded via the same online application form. Remember, you have 120 minutes to complete the process.

If you are prepared, continue with the application process.

Phase 1. Completing the online form:
  1. Complete the form on the website of the UWV (Dutch only)
  2. After completion and checking, download the form as instructed
  3. Print the PDF document and add date, your name and signature (keep your browser page open all the time!)
Phase 2. Sign and scan the printed document 
  1. Convert the signed PDF document back to digital file (pdf, jpeg, jpg or png) with a scanner
  2. Have a digital copy of the business account number (IBAN) used to pay wage taxes to the Dutch tax office ready
  3. Return to your browser page and upload the files as instructed
  4. Submit the form (we recommend to make a screenshot of the confirmation) 
No eHerkenning is required for to apply for the employment expense rebate.  

Expect payment within four weeks.