There is a new scheme: the Temporary Bridging Scheme for Flexible Workers (TOFA). The TOFA is intended for employees with a flexible contract who have (almost) no income and cannot receive a benefit due to the COVID-19 crisis. The scheme consists of a one-off payment for the period March, April and May 2020.
Conditions for the TOFA allowance
To receive the TOFA allowance, you must meet all of the following conditions:
• You are at least 18 years old on 1 April 2020 and you have not yet reached the state pension age.
• Your social insurance wages (sv wages) for February 2020 were at least € 400.
• Your sv wages for March 2020 was at least € 1.
• Your sv wages for April 2020 was a maximum of € 550.
• Your sv wages for April 2020 were at least 50% lower than your sv wages for February 2020.
• You did not receive any benefit or other contribution to your income for April 2020.
• Due to loss of income due to the corona crisis, you will need the TOFA allowance for living costs.
Which income counts towards the sv wages?
All income on which you pay taxes and social insurance contributions count towards your sv wages (social insurance wages).
Height TOFA
The amount of the TOFA allowance is € 1,650 gross. That is € 550 gross per month for the period March, April and May 2020. The allowance is paid in one go.
With which benefits can you not receive a TOFA allowance?
You cannot receive a TOFA allowance if you received one or more of these benefits or allowances in April 2020: social assistance benefit, Bbz, TOZO, WW, Sickness Benefits Act, WIA, WAO, WAZ, Wajong, Anw, IOAZ, IOAW, IOW, a benefit from a foreign benefit organization.
|
NAZALI TAX & LEGAL |