Introduction
On 26 November 2021, the Dutch government announced the Fifth
temporary aid scheme to maintain employment (NOW-5). The NOW-5 is a
direct result of the (contact limiting) measures announced by the
Dutch government on 26 November 2021. The NOW-5 was published in
the Staatscourant on 10 December 2021. The
NOW-5 provides for a two-month wage subsidy scheme from 1 November
2021 up to and including 31 December 2021. The NOW-5 can be applied
for from 13 December 2021. Even if an employer did not make use of
the earlier NOW schemes, an application for the NOW-5 can be
made.
On 18 December 2021, the Dutch government announced a lockdown.
Due to the short time between the announcement and the
implementation of the lockdown, entrepreneurs had little
possibility of adjusting their business operations in time.
Therefore, on 21 December 2021, the Dutch government announced that
it would extend the economic support package for the fourth quarter
of this year in