Update: Corona support package (NOW and final determination)
Update: Corona support package (NOW and final determination)
Ingmar Pondes
Ingmar Pondes

Managing partner | Tax advisor
+31 (0)545 - 46 36 26

Sanne Freriks
Sanne Freriks

Senior Legal Expert
+31 (0)544 - 39 33 33

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Update: Corona support package (NOW and final determination)


NOW 3.2 application period

The NOW fourth application period of the so called NOW 3.2 (NOW 3 period 2) can be applied for til 14 March 2021 (17.00 hrs) and consists of compensation for wage costs for the period January to March 2021.

The following also applies to the NOW fourth application period:

  • You can apply for compensation if you have lost at least 20% turnover on average over 3 consecutive months.
  • For the loss of turnover a period of three months must be chosen between 1 January 2021 and 31 May 2021. You can therefore choose to have the three-month period start on 1 January 2021, 1 February 2021 or 1 March 2021. Again, the period chosen must match the period chosen for the first period of NOW 3.0 (if applicable). You compare the turnover of the months you have chosen with the turnover of 2019 divided by four.
  • The wage bill of June 2020 is used to calculate the concession.
  • The concession amounts to a maximum of 85% of the wage costs. The allowance has thus been increased in comparison to the previous NOW scheme.
  • The wage bill may decrease with a maximum of 10% compared to the wage bill in June 2020, without having consequences for your definitive allowance.
  • If you terminate or do not extend an employee's employment contract during the subsidy period, you as the employer have a best-effort obligation to help the employee find another job.
  • If you submit a request for dismissal to the UWV for economic dismissal, you are also obliged to report this via UWV telephone NOW. If you fail to report this, there will be a 5% reduction in the subsidy.
  • After the application you will again receive an advance of 80% of the subsidy amount; you will receive the remaining 20% when the subsidy is definitively determined. The advance will be paid to you in three parts.

Final determination NOW 1.0

Have you received a NOW 1.0 grant? Then you have now received a message from the UWV with a request for a final determination. 

You need the following information in order to complete the final assessment:

  • Your company details: name, address, telephone number, e-mail address, KVK number, contact person details.
  • The payroll tax number for which you received a NOW grant. You must submit a separate application for each payroll tax number.
  • The amount of the advance payment you received.
  • The actual percentage of loss of turnover in the period that you stated in your application.

Please note that TVL and TOGS subsidies received, among others, count as turnover.

  • The account number and its designation.
  • A copy of your bank statement (scan or screenshot). Account number and name of the account holder must be clearly visible.
  • Please note: if you have received an advance payment of € 20.000 or more or if you have submitted an application at operating company level as a group, you are required to enclose a third-party statement or an accountant's statement. If this applies to you, please contact your contact person at BonsenReuling as soon as possible.

The period for requesting the final calculation for the first application period NOW has been extended to 31 October 2021.

Final determination TVL 1.0

If you have received the TVL 1.0, you will receive a request for a final determination from the Rijksdienst voor Ondernemend Nederland (RVO) by e-mail before the end of February. You can submit the final application no later than 1 April 2021.

With the final determination you have to pass on the turnover in the period of 1 June up to and including 30 September 2020 to the RVO and substantiate the turnover with documentary evidence. Preferably you substantiate the turnover with VAT declarations of the 2nd and 3rd quarter of 2020. If you do not have the returns or if you do not pay VAT, you may also enclose a pdf or printout of your turnover for the second and third quarter of 2020 from your own accounting program. Your company name and the periods must be clearly visible. Within 16 weeks you will receive a message from the RVO about the final amount you are entitled to.

Attention: If you do not submit any supporting documents, you will have to pay back the allowance you received.


Are you in doubt about applying for NOW or TVL, do you have any questions about this, or would you like us to submit the application for you? Please feel free to contact our lawyers, tax consultants or your regular contact person at BonsenReuling. Of course, you may also contact us with questions about the final determinations.

SMA Accountants