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Coronavirus and work in the Netherlands

Important information about the Coronavirus for migrant workers in the Netherlands

1) Perhaps you are out of work due to the Coronavirus and may have to return to your home country. Before leaving, review the conditions of your employment contract, and make sure what your rights are.

In the Netherlands, your employer has an obligation to provide you with a safe working environment (eg, sufficient handkerchiefs and soap). Your employer should also tell you about the symptoms of Coronavirus. In the event that you feel ill, your employer may refer you to the company’s medical service. If you have symptoms of Coronavirus, your employer may deny you access to the workplace. You can contact the local doctor (“huisarts”) by phone and tell him what his symptoms are.

My employer has requested reduced work time. What does this mean to me as an employee? Your employer may have requested reduced work time from the Dutch Ministry of Social Affairs and Employment, if this is granted the UWV is paying the agency. Your employer will pay you the full salary, which is a WW supplement. Then nothing changes for you. You should not take action or request any benefits.

Before traveling to your home, check the latest guidelines given by the Ministry of Foreign Affairs on the websites of your Country of origin. You can find recommendations on which transport to use, or the opening hours at the borders of Europe. Search in google the web page of the Ministry of Foreign Affairs of your country.

2) You are sick (in isolation)
Normal sickness rules apply. The consequences depend on your employment contract:

In the case of contracts with an agency clause, you are registered with the UWV. The UWV.nl determines if you are entitled to sickness benefits. The temp agency must supply a percentage of this benefit.

For contracts without a temporary work clause, your employer must pay you in case of illness. One day waiting period. The RIVM (National Institute for Public Health and Environment) has warned the Dutch government that additional measures need to be taken in the Netherlands to prevent the spread of the Coronavirus.

Watch her video about the virus.
https://www.youtube.com/watch?v=3dutqIwEt78&feature=youtu.be

Read more about Coronavirus and Health.
https://www.pharos.nl/the-coronavirus/

3) Safety at work
Everyone in the Netherlands has been recommended to work from home, if possible.
If you have direct contact with people at work, that is, face to face, follow the instructions given by the RIVM regarding hygiene, and keep a distance of at least 1.5 meters from other people.

4) If you are undocumented and face the Coronavirus
We recommend that undocumented workers negotiate with their employers that the payment be according to what is agreed in their working hours. By law you have the same rights as any other worker in the Netherlands. Recommendations:

Explain to your employer the difficulty of your situation: if you don’t work, you won’t have money. Maintain security measures in accordance with the RIVM.
https://www.rivm.nl/en/novel-coronavirus-covid-19

If you are sick, you are entitled to sick pay.

If you are not sick and your job has been canceled by your employer, you also have the same continuation pay rights as any other worker.

Article elaborated by Fairwork NU (Organization that watches over Workers’ Rights in the Netherlands)

www.fairwork.nu/en/2020/03/18/corona-and-work-in-nl/

Kantoor 020 760 08 09
WhatsApp 06 51771249
Email info@fairwork.nu

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Support for entrepreneurs affected by the coronavirus phenomenon (Netherlands)

Dear businessman,

Did you know that the Dutch Government has implemented some support measures for small and large entrepreneurs affected by the coronavirus phenomenon?

I invite you to review the following information that may be of benefit to your company. The government has implemented benefits in terms of deferment of payments for the declaration of VAT and income, as well as implementing interest discounts on business loans, among others.

a) Dutch Government

The cabinet has decided to take exceptional economic measures due to the corona virus. The goal is to protect our jobs and income as well as our health and absorb the consequences for self-employed professionals, SMEs and large companies. This package
provides billions of euros of support each month for as long as needed. The measures ensure that companies can continue to pay their staff, close the gap for freelancers, and allow money to stay with companies through relaxed tax regimes, compensation and additional credit facilities.

The measurements are:

1. Establish a temporary agreement for compensation of salary costs (Ministry of Social Affairs and Employment)
An entrepreneur expecting a loss of turnover (at least 20%) can request a salary contribution from the UWV (www.UWV.nl) for a period of three months (maximum 90% of the salary bill, depending on the loss of turnover) . UWV will provide an advance of 80% of the requested contribution. This allows companies to continue paying their staff. The condition is that no staff member can be fired for financial reasons during the subsidy period. This Temporary Emergency Work Retention Measure (NOW) will be opened as soon as possible and will replace the current work time reduction scheme. New requests for this cannot be sent immediately to SZW. Applications that have already been made, but have not yet been resolved will be handled in the new schema. Employers can request the allowance for a decrease in billing from March 1.

2. Additional support for independent entrepreneurs (Ministry of Social Affairs and Employment and municipalities)
The cabinet is introducing a temporary and relaxed agreement to support independent entrepreneurs, including self-employed people, so they can continue their businesses. The scheme is implemented by the municipalities. Self-employed individuals can receive additional maintenance income for a period of 3 months through an expedited procedure. This complements the income to the social minimum and does not have to be returned. There is no proof of asset or partner in this temporary assistance scheme for independent workers. Support under this time frame is also possible in the form of a working capital loan at a reduced interest rate.

3. Postponement of tax payment and reduction of fines (Tax and Customs Administration)
Affected entrepreneurs can more easily request a tax deferral. The Tax Authorities will then immediately stop the collections. This applies to income, corporate, salary and billing taxes (VAT). There is no penalty for late payment. Also, there is no need to submit evidence immediately. The entrepreneur takes longer to do this. Recovery interest that normally begins after the payment term expires is temporarily reduced from 4% to almost 0%. This applies to all tax debts. The tax interest rate also temporarily drops to almost 0%. This reduction will apply to all taxes subject to tax interest. The cabinet will adjust the tax rate as soon as possible.

4. Extension of the Business Financing Guarantee (Ministry of EZK)
Companies that have trouble obtaining bank loans and bank guarantees can use the Commercial Financing Guarantee (GO) scheme. The government proposes to increase the GO guarantee limit from € 400 million to € 1.5 billion. With the GO, EZK helps both SMEs and large companies with a 50% guarantee on bank loans and bank guarantees (minimum 1.5 million – maximum 50 million euros per company). The maximum per company is temporarily increased to 150 million euros. The cabinet agrees to provide all required warranty space.

5. Discount of interest to small entrepreneurs in microcredits Qredits (Ministry of EZK)
Microcredit provider Qredits finances and trains a large group of small and novice entrepreneurs, who often find it difficult to obtain financing through the bank. These include entrepreneurs in the serv

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New VAT identification number from 1 January 2020 (Companies eenmanszaak)

Dear customers

From the 1st of January 2020 the new VAT identification number will come into force

All sole proprietorships (eenmanszaak) will receive a letter from the tax authorities with a new VAT identification number.
Then, starting January 1, 2020, a new VAT identification number will be used. This new VAT identification number must be communicated to all your commercial customers, suppliers
Regular, Accounting, etc and must be replacement on all invoices, websites, briefpapier from 1 January 2020. Your number beginning with letters NL must be replaced by the new VAT identification number.

Also the new VAT identification number will be called: BTW-ID. The change occurs so that there is more privacy where your citizen service number (BSN nummer) is no longer included in the new VAT identification number.

The new VAT identification number looks like this: 9-digit NL country code, the letter ‘B’ and a 2-digit check digit. The 9 digits no longer have anything to do with your Citizen Service Number (BSN).
This is an example of the new VAT identification number: NL000099998B57.

OB NUMMER (OMZETBELASTINGNUMMER)
In addition to the BTW-ID, you will receive a VAT number (OB nummer) which will be called the VAT tax number. This number will be used when communicating with the tax authorities. For example, if you write us a letter or call the Tax Information Line.

The sales tax number looks like this: your social security number with addition B01.
This is an example of the sales tax number (OB NUMMER): 111234567B01.

For more information, you can consult the following link:
https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/wat-betekent-het-nieuwe-btw-id-voor-mij

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New KOR small business scheme

Dear customers,

Below is the new KOR small business scheme – Kleineondernemersregeling, presented by the Belastingdiesnt since January 1, 2020.

1. If your billing per year does not exceed € 20,000 (Income excluding BTW)?
Starting January 1, 2020, you can apply for the new Small Business Plan (KOR). This gives you a waiver of your BTW liability. That is to say:

to. I can NO longer request VAT (BTW) on your business expenses at any point.
b. You are not required to make the sales declaration (VAT).
c. If you are required to make the tax return
d. You are obliged to continue to carry out the administration of your company (registration of invoices in order in case of audit).
and. This applies to companies eenmanzaak, VoF, BV, Verenigingen and Stichtingen.
F. Applies to any time of seniority of the company.
F. When you apply to the new KOR scheme this scheme is applied for a minimum period of 3 years.

2. The old KOR scheme (Kleineondernemersregeling – Small Business Scheme) will expire from January 1, 2020.
This new waiver replaces the old KOR scheme for small businesses from January 1, 2020. With the old KOR scheme, you did not pay sales tax (VAT), if your VAT (BTW) to be paid during the year was less than € 1345.
to. If you want to register to the new KOR scheme and start using it from January 1, 2020, you must register before November 20, 2019 with the KOR Registration form (Check point 9).

3. Who can participate in the new small business plan?
If you meet the following conditions, you can participate in the new KOR:
to. If you are already a VAT entrepreneur (make your returns on a regular basis).
b. Your company is established in the Netherlands or do you have a permanent establishment here in the Netherlands.
c. Your turnover does not exceed € 20,000 per year (Income excluding VAT).

4. Foundations (stichtingen), associations (verenigingen) and limited partnerships (bv’s) can participate in this new KOR scheme. Participation in the new KOR scheme is not only for natural persons (natuurlijke personen) or associations of natural persons (samenwerkingsverbanden van natuurlijke personen). Legal entities, such as foundations (stichtingen), associations (verenigingen) and BVs, can also use it.

5. Check if you can participate in this new small business scheme
Not sure if you can participate in the new KOR? For example, why don’t you know how to estimate your sales? Or what billing counts for the new KOR? Then check in the following link if you can
participate in the new KOR.
https://www.belastingdienst.nl/wps/wcm/connect/nl/btw/content/kan-ik-gebruikmaken-van-de-kleineondernemersregeling

6. Participating in the new scheme has advantages and disadvantages. You get fewer administrative obligations, that is

Advantages of the dispensation.
• You don’t have to send invoices to your clients. But if you want to send the invoices or if your clients request them, you can do it. All you have to do is indicate on the invoice that a waiver of the
KOR.
• You do not collect VAT from your clients, but you cannot collect VAT on expenses.
• If you issue invoices, you cannot declare VAT (The invoice must have 0% VAT). If at any point you add VAT 9% or 21%, etc. the waiver will expire.
• You do not have to make the VAT declaration for a minimum period of 3 years, however, you can NO longer request the BTW of expense from your company.
• You have to keep your purchase invoices in your administration for a period of 7 years.
• For real estate and rights thereon, a period of 9 years applies, after the year the real estate is put into service.
• The waiver (new KOR scheme) can only start on the first day of your tax filing period.

Disadvantages of dispensation

• The KOR start date must be at least 4 weeks after sending the Registration form. In other words, if you send the form of the KOR scheme before November 20, it would be effective for your company only on January 1, 2020.
• You will not be able to recover VAT on any type of expense. This disadvantage can be very heavy if you make large investments or purchases such as lap tops, equipment, machinery, investments, rentals, etc.
• In some cases, if you still have to make a statement. Use the Incidental VAT Refund Tool to determine if you should file the return.
• You participate for a minimum period of 3 years in the KOR scheme, after your registration, or until your turnover exceeds € 20,000 (Income excluding VAT) in 1 calendar year.

7. To participate or not in the new scheme for small businesses?
Therefore, we have listed a number of examples where you can see how this scheme works in practice for different professional groups and in different situations.
Read some examples of new plans for small businesses at the following link
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/nieuwe-kleineondernemersregeling/voorbeelden-nieuwe-kleineondernemersregeling/voorbeelden-neuwewe
Example 1 VAT relocated construction contractor
Example 2 Hairdressing salon with 9% VAT.
Example 3 Accountant with exempt customers and customers who can deduct VAT
Example 4 Merchant on Laptops with Margin Regulation or Intra-Community Deliveries (ICL)

8. Special situations with the new KOR. Are you participating in the new KOR?
Perhaps 1 of the following situations applies to you.
to. You have more sub-companies within 1 company.
As an entrepreneur, do you have more commercial activities within 1 company?
So the KOR scheme applies to all business activities as 1 single company.

b. If you regularly import products from non-EU countries with an Article 23 license, then the Belastingsdienst will withdraw this permit when you enroll in the new KOR scheme.
c. You rent a property to an entrepreneur. Then you cannot opt ​​for the taxed rent if you participate in the new KOR scheme. In other words, collect VAT on said rental.
Have you already opted for taxed rental and are you registering for the new KOR? Then you no longer pay taxes on this rental.

9. Complete KOR rule on the Belastingdienst page
https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/hoe_werkt_de_btw/nieuwe-kleineondernemersregeling/