Naar het nieuwsoverzicht

As per 16 November 2020, companies can apply for the third Temporary Wage Allowance NOW 3, with the Dutch Social Securities Authorities (UWV). Companies can apply for NOW 3, irrespective whether these companies already applied for NOW 1 and NOW 2. Please note that in case a company received subsidy under NOW 2, the ‘three-months-period’ for determining loss of turnover for NOW 3.1, should be consecutive to this period under NOW 2.

3 Tranches

The application for the advance payment (subsidy provision) must be made per tranche of ‘a three-months-period’.

Tranche Subsidy period Application period
NOW 3.1 1 October 2020 – 1 January 2021 16 November 2020 – 13 December 2020
NOW 3.2 1 January 2021 – 1 April 2021 15 February 2021 – 14 March 2021
NOW 3.3 1 April 2021 – 1 July 2021 17 May 2021 – 13 June 2021


The advance payment of 80% will be paid in three installments within two to four weeks of receiving the complete application.

New in NOW 3

  • Starting with NOW 3.1, the maximum compensation percentage will gradually phase out (respectively 80% in NOW 3.1, to 70% in 3.2, to 60% in 3.3). Under NOW 1 and 2 the existing maximum compensation percentage is 90%.
  • In NOW 3.2 & NOW 3.3, the minimum loss of turnover, as obligation to become eligible for NOW, will be increased to 30% (Under NOW 1, NOW 2 and NOW 3.1 this percentage is 20%).
  • In NOW 3.1 & NOW 3.2 the maximum gross salary per employee to be considered, will be reduced to EUR 9.691 per month (twice the maximum daily wage per month).
  • In NOW 3.3. the maximum gross salary per employee to be considered, will be reduced to the maximum daily wage per month (per July 1, 2020: EUR 4,845.47).
  • The reference month for determining the payroll is, in principle, June 2020.
  • A payroll exemption is introduced, which means that the total payroll amount during the NOW 3 period may be less than three times the total payroll amount in the reference month (June 2020). The purpose is to provide companies more restructuring time. The payroll exemption increases per tranche:
    • 10% in NOW 3.1
    • 15% in NOW 3.2
    • 20% in NOW 3.3
  • Existing negative consequences, in case of redundancies on business economic grounds, will no longer apply (no reduction on NOW subsidy).
  • A reduction of 5% of the NOW 3 amount will be applied if companies do not support redundant employees to find new employment (amongst others by offering education). This means that there exists a mandatory obligation for employers to contact the UWV in case of redundancies, for support to help an employee getting from one job to another.

Other obligations

  • Prohibition on awarding bonuses, distribution of dividends and redemption of own shares.
  • Works Councils must be informed about the NOW 3 application.

Pallas Attorneys-at-Law

If you have any questions, or if you need assistance with the application for the (expanded) Temporary Wage Allowance, please contact your lawyer with Pallas Attorneys-at-Law, or contact Alain Camonier on +31 20 470 93 64, or by e-mail.

Auteur: Alain Camonier

De bereidheid vooraf in u als klant te investeren, is in de advocatuur zeker geen gemeengoed. Wij doen dat wel en dat is een heel bewuste keuze. Want dat levert aan twee kanten winst op: wij kunnen beter advies leveren en kunnen sneller schakelen, u krijgt gericht advies dat nauw aansluit bij u en uw situatie.

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