Banca dati misure dei paesi europei per lavoratori e imprese in risposta alla pandemia del COVID-19

La banca dati raccoglie informazioni sulle misure a supporto di lavoratori e imprese che sono adottate dai paesi dell’Unione europea e da altri paesi europei. Il filtro all’inizio della tabella permette di selezionare il paese e il tipo di misura adottata. L’informazione è presentata in lingua inglese e, per alcuni paesi, in lingua francese.

Le informazioni contenute nella tabella sono aggiornate al 28 marzo 2020 e sono state raccolte dagli Uffici dell’OIL dell’Europa e dell’Asia Centrale che coprono i paesi inclusi nella banca dati.

UE Country Type of measure Measure
UE Austria Measures on OSH Occupational hygiene measures, organizational measures and personal protective measures to protect employees from risks related to exposure to biological agents were clarified with decree
UE Austria Support to changes in working time and telework arrangements New type of short-time working scheme, called «Corona Kurzarbeit», available for six months:
  • In the case of «temporary, non-seasonal» economic difficulties (e.g. caused by a drop in sales) due to the corona virus, company employees have the option of reducing their working hours by 10-90% for 3+3 months (in the calculation period, working hours can also be reduced to 0 hours temporarely).
  • The financial means are available for small and large companies in all sectors; a social partner agreement is a prerequisite for the use of the «Covid19-short-time work» and the holiday entitlements and time credits of the employee must be used up in advance.
  • Employers must undertake to pay short-time compensation at least until 90% (for a gross salary up to € 1700), 85% (for a salary up to € 2685) and 80% (for a salary between € 2685 and € 5370) of the previous net salary; in the end, the financial burden of the companies (e.g. through social security contributions) through Covid19-short-time-work remains very low.
  • The employment level in the companies must be maintained during the «Covid19-short-time-work» and one month beyond.
  • It should be possible to agree short-time working with the Public Employment Service-PES (AMS) within 48 hours.
UE Austria Support to firms in case of demand drops (incl. specific measures for MSMEs) EUR 100 million to guarantee loans for SMEs in the tourism sector to alleviate liquidity concerns. Another EUR 10 million aside to guarantee loans. Tax payments have been deferred. The government also announced regulatory reforms to temporarily offer relief for financially distressed firms. The threshold at which creditors can issue a statutory demand on a company and the time companies have to respond to statutory demands have been temporarily increased. The package also includes temporary relief for directors from any personal liability for trading while insolvent.
UE Austria Support to unforeseen care needs Workers with children under 14 can get additional leave up to three weeks. Until end of April, the government will reimburse employers for one third of wages for workers who take this special leave. Some schools and childcare facilities remain open, with a skeleton staff, to look after children of essential service workers.
UE Belgium Extension of social protection measures or changes in access criteria (e.g. lower waiting periods) Le 24 mars 2020, le Gouvernement fédéral a aussi pris des mesures temporaires en faveur du statut social des travailleurs indépendants qui, à la suite du COVID-19, sont forcés d’interrompre leur activité indépendante et lorsque ces interruptions ont lieu pendant la période du 1 mars 2020 au 30 avril 2020. Dès l’instant où la cessation forcée dure plus d’une semaine, un revenu de remplacement pour les indépendants (droit « passerelle ») peut être octroyé aux travailleurs indépendants à titre principal. L’aide financière s’élève à 1.266,37 € (sans charge de famille) ou 1.582,46 € (avec charge de famille). Ce montant sera payé par la Caisse d’assurances sociales le plus rapidement possible. La demande de droit passerelle pour interruption forcée doit être introduite au moyen du formulaire simplifié.

Plusieurs mesures d’assouplissements exceptionnelles au revenu de remplacement:
  • Il n’est pas exigé d’être indépendant à titre principal depuis plus de 4 trimestres, ni d’avoir payé effectivement 4 cotisations trimestrielles.
  • L'indépendant à titre complémentaire peut, sous certaines conditions, bénéficier du droit passerelle «spécial coronavirus». Pour en bénéficier il doit cotiser comme un indépendant à titre principal. Le revenu de référence est celui de 2017. Donc si, sur base des revenus de 2017, il doit au moins payer une cotisation provisoire de 746,23 €, il pourrait bénéficier du droit «passerelle».
  • Le fait que l'indépendant bénéficie également d'une allocation de chômage temporaire ne crée pas un obstacle au droit «passerelle».
  • Le droit est accordé même si l’indépendant a déjà bénéficié du maximum de prestations mensuelle (selon le cas 12 mois ou 24 mois). Les périodes octroyées sous ce régime d’exception ne seront pas prises en compte dans le maximum d’octrois ultérieurs.
  • Le droit peut également être demandé par les dirigeants d’entreprises qui continuent à se payer une rémunération ou à bénéficier d’avantages de toute nature durant cette période.
  • Dans le cadre de cette mesure spéciale, il n’est pas exigé d’avoir sa résidence principale en Belgique mais bien d’être redevable de cotisations sociales en tant qu’indépendant à titre principal en Belgique.
  • Les indépendants dans les services de soins touchés par les mesures, comme par ex un kinésiste, peuvent poursuivre les traitements urgents de leurs patients/clients tout en bénéficiant de ce revenu de remplacement.
UE Belgium Income support to self-employed Prime de nuisances pour les entreprises et les indépendants touchés par les mesures liées au coronavirus. Le 18 mars, le Gouvernement flamand a étendu la prime « coronahinder » à toutes les entreprises et magasins (p. ex., vêtements, électro et bricolage) qui doivent fermer totalement en raison des nouvelles décisions du Conseil national de sécurité.

Cette prime permettra de compenser en partie les pertes de revenus importantes subies par ceux-ci. Les entrepreneurs touchés par une fermeture totale recevront une prime unique de 4.000 € et, s'ils ne peuvent rouvrir après 21 jours, une indemnité de 160 € par jour.

Le Gouvernement wallon prevoient une seule indemnité forfaitaire de 5.000 € qui sera octroyée aux secteurs d'activités qui doivent fermer leurs portes ou sont à l'arrêt.
UE Belgium Measures on economic dismissals (EPL) Le chômage temporaire, ou chômage économique, fonctionne, du point de vue macroéconomique, comme un stabilisateur, tout comme il l’a fait après la crise financière de 2008 ou à la suite des attentats terroristes de Bruxelles en mars 2016.

Mesure : une simplification et une amélioration du système

Objectifs :
  • Soutenir les entreprises touchées en leur permettant de mettre leurs travailleurs temporairement au chômage, afin de maintenir l’emploi, et de préserver les entreprises de problèmes de financement;
  • Sauvegarder le pouvoir d’achat des travailleurs mis en chômage temporaire.
    Les chômeurs temporaires pour cause de coronavirus gagnent 70% de leur dernier salaire brut. C’est 65% en temps normal, le Gouvernement fédéral a exceptionnellement augmenté ce pourcentage jusqu’à juin. Ce salaire brut mensuel est toutefois plafonné à 2.754,76 €. Si un travailleur gagne plus, c’est malgré tout ce montant qui servira de base au calcul.
Le chômeur temporaire gagnera donc au maximum 70% de 2.754,76 €, desquels il faut retenir le précompte professionnel (26,75%) ce qui fait un maximum 1.412,5 € net en poche à la fin d’un mois complet de chômage temporaire. La relation d'emploi reprend apres la periode du chomage temporaire.
UE Belgium Measures on OSH La fermeture, la promotion/l’obligation du télétravail à domicile et l’obligation d’organiser la « distanciation sociale » (voir ci-après) sont les mesures les plus importantes.

En d’autres termes, le télétravail à domicile est obligatoire dans toutes les entreprises non-essentielles, quelle que soit leur taille, et ce pour tous les membres du personnel dont la fonction s'y prête.

Pour les fonctions auxquelles le télétravail à domicile ne peut s'appliquer, les entreprises doivent prendre les mesures nécessaires pour garantir le respect des règles de distanciation sociale, en particulier le maintien d'une distance d'1,5 mètre entre chaque personne. Cette règle est également d'application pour les transports organisés par l'employeur.

Les entreprises non-essentielles dans l'impossibilité de respecter les mesures précitées doivent fermer.
UE Belgium Protection measures in case of income loss (e.g. tax delays, rental protection, etc.) En matière d'énergie: Des mesures sont prises par les Gouvernements regionaux en faveur des citoyens en situation précaire afin de leur assurer un approvisionnement en gaz et électricité : coupures suspendues pendant la période de confinement et pas de placements de nouveaux compteurs à budget. Appui financier durant 1 mois pour aider à couvrir les frais d’eau et d’énergie pour des travailleurs en régime de chômage temporaire pour force majeur. Suspension des décisions d'expulsions domiciliaires administratives et judiciaires. Pour les particuliers : report possible de paiement des prêts hypothécaires à la banque jusqu’au 30 septembre sans frais supplémentaires


 
UE Belgium Social dialogue Le 6 mars 2020 les partenaires sociaux belges ont élaboré une déclaration conjointe sur le COVID-19 exprimant leur engagement de se concerter régulièrement sur les questions qui se posent sur le lieu de travail, en vue d’aboutir à une approche cohérente et coordonnée de la problématique posée par le COVID-19.

Et ils ont appelé, à cet effet, à la collaboration des autorités et services publics concernés. Ensuite, vue les évolutions très rapide et l’urgence, les partenaires sociaux interprofessionnels, au sein de leur organe bipartite de concertation sociale du Conseil National du Travail (CNT), ont pu se concerter et émettre un avis unanime au Gouvernement fédéral et conclure une Convention Collective du Travail le 18 mars 2020. Ils étaient mandatés par le Groupe des 10 – organe informel de concertation - d’assouplir et d’accélérer le régime de chômage temporaire pour raisons économiques pour les employés, au moyen d’une convention collective de travail interprofessionnelle supplémentaire. Voir l’avis et la Convention Collective du Travail du 18 mars 2020 sur le chômage temporaire dans le cadre de la crise du coronavirus.

Au niveau du commerce, le Gouvernement a entamé une concertation avec les partenaires sociaux en vue d’accorder plus de flexibilité dans les heures d’ouverture pour la grande distribution, de trouver des moyens de transférer le personnel entre les secteurs pour assurer le maintien de l’activité mais aussi conserver la possibilité d’exercer un « flexi-job », même en cas de chômage temporaire. Et au niveau du secteur des soins, les Gouvernement régionaux sont en concertation avec les acteurs du secteur pour prendre des mesures supplémentaires.
UE Belgium Support to firms in case of demand drops (incl. specific measures for MSMEs) Introduction des multiples règles pour l’étalement, le report et la dispense du paiement des cotisations sociales, du précompte professionnel et des charges sociales et fiscales pour les entreprises et les travailleurs indépendants. Report du paiement du précompte immobilier : les avertissements-extraits de rôle pour le précompte immobilier ne seront envoyés aux entreprises qu’à partir de septembre, afin d’éviter aux entreprises de rencontrer des problèmes de liquidité.

Flexibilité pour les entreprises concernant les conditions relatives aux mesures de soutien et subventions et assouplissement des délais des subventions du Gouvernement flamand à la suite du coronavirus.
UE Belgium Unemployment benefit Le chômeur temporaire pour force marjeur (CoVID-19) gagnera au maximum 70% de 2.754,76 €, desquels il faut retenir le précompte professionnel (26,75%) ce qui fait un maximum 1.412,5 € net en poche à la fin d’un mois complet de chômage temporaire.

A cette prime de chômage temporaire s’ajoute une prime exceptionnelle de 5,63 € net par jour chômé, soit environ 150 € par mois (en fonction du nombre de jour dans le mois).

La prime de chacun dépend donc du salaire mais il peut être dit que le chômeur temporaire gagnera au maximum 1.562,5 € pour un temps plein.

Le versement des primes de chômage temporaire prendra un peu de temps. Pour ne pas laisser les travailleurs sans rien le temps de la procédure, la Ministre de l’Emploi a annoncé une avance forfaitaire de 1.450,00 € brut (ou 1.066,12 € net) sur base mensuelle dès l’introduction du dossier. Le montant exact sera affiné après l’étude de chaque demande et le solde sera, le cas échéant, versé.

Ce sont les caisses de chômages (les syndicats ou la CAPAC) qui gèrent la procédure et paient les allocations de chômage aux chômeurs.
UE Bulgaria Measures on OSH All employers are obligated to introduce remote work in their respective enterprises. Where the latter is not possible due to the nature and specifics of the work performed, employers are obliged to implement all anti-epidemic measures.
UE Bulgaria Unemployment benefit Prime Minister promised (on 15/3) that Bulgaria will raise the salaries of all medics involved in treating coronavirus patients by 1,000 levs ($566) per month.
UE Cyprus Income support to self-employed see brief, left
UE Cyprus Protection measures in case of income loss (e.g. tax delays, rental protection, etc.) See brief, left
UE Cyprus Support to changes in working time and telework arrangements see brief left
UE Cyprus Support to firms in case of demand drops (incl. specific measures for MSMEs) see brief, left
UE Cyprus Unemployment benefit See brief, left
UE Czech Republic Support to firms in case of demand drops (incl. specific measures for MSMEs) Loans repayment delayed:
Banks will provide an option of delaying loan payments for people and small businesses affected by coronavirus
UE Czech Republic Unemployment benefit Income tax deadline extended
Deadline for Income Tax submission moved for 3 months for natural persons (the new date is 1 July)
UE Denmark Extension of social protection measures or changes in access criteria (e.g. lower waiting periods) - Full pay sick leaves, in some cases for at least six weeks, are paid to workers who have been diagnosed with COVID-19, are quarantined or are told to stay home by their employers
UE Denmark Measures on OSH In connection with the COVID-19 pandemic, the Ministry of Employment and the Labor Inspectorate has decided to adopt a force majeure provision in the occupational health and safety regulations on rest periods.

This means that the rule that employees must have a rest period of at least 11 consecutive hours a day and a weekly day off can be waived to the extent necessary in companies that are extraordinarily workloaded due to COVID-19. This is a temporary measure. The possibility of derogating from the 11 hour rule follows the government's other measures and is therefore provisionally valid until 13 April.
UE Denmark Social dialogue The government and the social partners have entered into a tripartite agreement on a temporary wage compensation scheme for laid-off workers. Further info.
UE Denmark Support to changes in working time and telework arrangements A short-time work scheme is available as in othercountries and has been made more flexible and allocated more resources. A tripartite agreement on wage subsidies was reached with social partners on March 15. For firms experiencing large falls in demand, the employees can be sent home and the government will cover 75% of the salary (maximum EUR 3 100), if the firm promises not to lay off any workers for economic reasons. Firms will also have to cover the remaining 25% to ensure employees can keep their full salary. For hourly workers (with no notice period) the compensation rate is 90% (maximum EUR 3500). Employees contribute by taking five days of mandatory annual leave. The scheme is so far available for three months.(OECD)
UE Denmark Support to firms in case of demand drops (incl. specific measures for MSMEs) Firms with a drop in turnover of more than 30% can getcash support to cover part of their fixed costs ( 75% but maximum EUR 3 100), full compensation of fixed costs are provided to firms forced to temporarily close due to the lockdown. The scheme runs for three months.(OECD)
UE Denmark Support to unforeseen care needs - Parents could take up to 52 weeks’ leave to care for a seriously ill child under age 18
UE Denmark Unemployment benefit Self-employed and freelancers experiencing a drop inturnover of more than 30% can get cash support amounting to 75% of the loss (max EUR 3 100 per month). The scheme runs for three months. For workers in unemployment or on sick leave benefits, the remaining entitlement period will be frozen for three months and all job search and activation requirements are cancelled. For students, that often have a part-time job, the limit on the student loan facility has been increased. Possibility for employees in hotels and restaurants to participate in online VETof 30 days duration instead of being laid off. (OECD)
UE Estonia Protection measures in case of income loss (e.g. tax delays, rental protection, etc.) The supervisory board of the Unemployment Insurance Fund on Tuesday 17/3 agreed on a temporary special measure that is to ensure 70 percent of the incomes of people who lost their jobs due to the indirect impact of the outbreak of coronavirus in Estonia. The share of the guaranteed income is equivalent to the sickness benefit currently in effect.
UE Finland Extension of social protection measures or changes in access criteria (e.g. lower waiting periods) Removal of unemployment security waiting period in both lay-offs and redundancies. Right to unemployment allowance also applies to entrepreneurs and self employed, irrespective of type of business (incl. sole traders and freelancers)
UE Finland Measures on economic dismissals (EPL) Faster lay-off procedures to avoid bankruptcies (i.e. thenotice period will be shortened from 14 to five days) (OECD). Further info.
UE Finland Support to firms in case of demand drops (incl. specific measures for MSMEs) Loan guarantees for firms (4% of GDP), most notably viaFinnvera, the state’s financing and export credit company. Increase of grants (0.1% of GDP): the public funding agency Business Finland's grant authorisations will be increased to permit immediate business support measures. (OECD). The Government has agreed on a comprehensive package to safeguard jobs and livelihoods and ease the economic pressure on businesses. According to the Government’s estimate, the overall scale of the measures will be approximately EUR 15 billion. Further info.
UE Finland Unemployment benefit Temporary recognition of entrepreneurs and freelancersas unemployment benefit recipients. Elimination of waiting period for unemployment benefits. Special guidelines to municipalities granting supplementary and preventive social assistance (prioritization of cases totally without other incomes, granting preventive social assistance if there are delays granting basic social assistance in Kela/Social Insurance Institution), municipalities are not recommended to apply reductions of social assistance due to non-compliance (e.g. person refuses to accept a work offer or does not participate in training or certain other activating or integration measures).(OECD)
UE France Extension of social protection measures or changes in access criteria (e.g. lower waiting periods) Extension des indemnités chômage pour tous les demandeurs d’emploi dont les droits expirent depuis le 12 mars
UE France Income support to self-employed Mise en place d’un fonds de soutien des petites entreprises et des travailleurs indépendants (pour ces derniers, allocation de 1500 euros mensuels pour compenser la perte d’activités et de revenus).
UE France Social dialogue There are examples of social dialogue between trade unions and specific enterprises that negotiated temporary measures for workplace closures. For details, please contact RO EUROPE.
UE France Support to changes in working time and telework arrangements
  • Adaptation des règles relatives à la durée du travail (travail dominical, repos compensateur et heures supplémentaires, durée maximale portée à 60h par semaine et 45 heures sur une période de 12 semaines consécutives, repos hebdomadaire réduit de 11 à 9h) dans certains secteurs (énergie, transport, logistique, agroalimentaire).
  • Possibilité pour l’employeur d’imposer ou de différer des congés sous réserve de conclure un accord avec les syndicats au niveau de la branche ou de l’entreprise (un accord n’est en revanche pas nécessaire pour les repos pris en application d’un accord sur la réduction du temps de travail ou dans le cadre d’un compte épargne temps).
UE France Support to firms in case of demand drops (incl. specific measures for MSMEs)
  • Report du paiement des impôts et des contributions sociales pour les entreprises (35 Mds d'euros) ; le gouvernement prévoit également le report du paiement des loyers, factures d’électricité et d’eau pour les entreprises.
  • Par ailleurs, ce plan de soutien prévoit un dispositif exceptionnel de garantie de l’Etat permettant de soutenir le financement des entreprises à hauteur de 300 milliards d’euros. Ce dispositif permettra aux banques d’accorder des prêts de trésorerie aux entreprises de toute taille, afin qu’elles disposent de la trésorerie nécessaire pour poursuivre leur activité et préserver l’emploi.
UE France Support to unforeseen care needs
  • Possibilité de bénéficier d'un arrêt de travail pour garder les enfants à domicile depuis la fermeture des écoles.
  • Organisation d'un système expcetionnel de garde d'enfants pour les professionnels de la santé.
UE France Unemployment benefit - 6,5 Mds d'euros de dépenses supplémentaires consacrées essentiellement à l’extension du chômage partiel (5,5 Mds)

Le dispositif exceptionnel de chômage partiel prévoit un versement par l’entreprise d’une indemnité égale à 70% du salaire brut (environ 84 % du net) à ses salariés, ceux rémunérés au SMIC seront néanmoins indemnisés à 100%. L’entreprise sera intégralement remboursée par l’Etat, pour les salaires jusqu’à 6 927 euros bruts mensuels, c’est à dire 4,5 fois le SMIC. Ce dispositif s’appliquera également aux salariés employés au domicile des particuliers (travailleurs domestiques, employés de maison).
UE Germany Extension of social protection measures or changes in access criteria (e.g. lower waiting periods) A number of measures ease the requirement for access to the basic income support for job seekers (Arbeitslosengeld II based on book II of Social Code):
  • Assets of applicants are not taken in to account
  • Rental costs and costs for heating are considered to be proportionate without assessment
  • This increases the number of people eligible for the basic income support for job seekers, especially for single self-employed workers, and speeds up the decision of the job agencies to grant the basic income support.
UE Germany Income support to self-employed Self-employed workers and small enterprises can receive one-time emergency aid from the federal government depending on the size of the business (enterprises up to five full-time equivalents receive up to 9.000 €, with up to ten full-time equivalents up to 15.000€). The amount is limited to 50 billion Euro. Condition is that the economic difficulties are directly linked to the COVID 19 crisis and damage took place after March 11th 2020. These aides supplement additional aides from the federal states.
UE Germany Protection measures in case of income loss (e.g. tax delays, rental protection, etc.) A number of tax reliefs will be granted:
  • Tax authorities will grant moratoriums on tax debts until the end of 2020
  • Tax prepayments will be adjusted
  • No sequestrations will be executed until end of 2020.
Rental protection: late or oustanding payments of lessees between April 1st 2020 and June 30th 2020 may not result in a termination of the rental agreement for 24 month. However after June 30th 2022 terminations will be possible under the regular provisions of the civil code if the debts have not been fully paid.

Repayments of consumer loan contracts may be suspended between April 1st and June 30th 2020 if the consumer has a loss of income resulting from the COVID-19 crisis.
UE Germany Social dialogue The whole package of measures, ultimately resulting in a 156 billion Euro supplementary federal budet, have been consulted with and endorsed by social partners. The decisions were ultimately taken by the German Bundestag, and supplementary decisions were approved at the level of teh individual Länder.
UE Germany Support to changes in working time and telework arrangements For workers that are eligible for short time work benefit additional earnings they may generate while working in key sectors like the health or agricultural sector will not be deducted from the short time work benefit.

The same applies to pensioners receiving old-age pensions where the limit for supplementary earnings has been raised from 6.300 Euro to 44.590 Euro a year.

Furthermore, requirements for exceptions from restrictions in the Working Time Act are eased.
UE Germany Support to firms in case of demand drops (incl. specific measures for MSMEs) See column on income support for employees, regarding measures for short-time work benefit.

Self-employed workers and small enterprises can receive one-time emergency aid from the federal government depending on the size of the business (enterprises up to five full-time equivalents receive up to 9.000 €, with up to ten full-time equivalents up to 15.000€). The amount is limited to 50 billion Euro. Condition is that the economic difficulties are directly linked to the COVID 19 crisis and damage took place after March 11th 2020. These aides supplement additional aides from the federal states.

The federal government is extending the credit lines and state guarantees for enterprises via the federal state investment bank KfW:
  • 100 billion Euro for corporate actions
  • 400 billion state guarantees for the availability of liquid funds
  • 100 billion Euro to refinance existing KfW-programs
  • Credits for enterprises of all size will be facilitated via a higher indemnity: The federal government will grant indemnity for up to 90% of the credit sum.
  • A number of tax reliefs will be granted:
  • Tax authorities will grant moratoriums on tax debts until the end of 2020
  • Tax prepayments will be adjusted
  • No sequestrations will be executed until end of 2020.
UE Germany Support to unforeseen care needs A new claim for compensation was introduced into the Infection Protection Act to compensate parents with children up to 12 years that are not able to work because of closures of child-care (Kindergarten) and schools resulting from official directive:
  • The claim amounts to 67% of the net income (limited to 2016€/month)
  • Up to six weeks
  • Subsidiary to short-time work benefit and time credits of employees in their company.
  • The money has to be paid out by the employer, which gets a compensation for it from the respective authority in the federal state.
  • Access to the child supplement is eased as well. This instrument supports families with a low income with children to balance disadvantages for children that may arise because of the low income of their parents.
  • Assets of applicants are not taken in to account
  • The base for calculating the child supplement is the net income of the month before the application was made only and not six month before like in the regular provisions.
UE Germany Unemployment benefit Conditions to receive short time work benefit (Kurzarbeitergeld) have been lowered:
  • A tenth instead of a third of all employees in an enterprise must have a lack of work
  • Full compensation of social security contributions by the job agency to the employer
  • Temporary works are included
  • Flextime wage record do not need to run into a negative balance.
UE Greece Measures on OSH Operation of enterprises with safe operating personnel (Article 9 LA 20.3)
UE Greece Social dialogue
  • Prohibition of complaints
  • Retention of staff (Article 10 (1) LA 20.3)
  • Suspension of a ban on political recruitment and any form of deployment during a strike (Article 12 LA 20.3)
  • Extension of the term of service of the trade unions of workers and employers (Article 17 LA 14.3)
UE Greece Support to changes in working time and telework arrangements
  • Determination of work with a teleworking system (Article 4 (2) Legislative act (LA) 11.3)
  • Suspension of registration of shift work at ERGANI (Article 4 LA 11/3)
  • Maximum overtime limits for employees (Article 15 LA 14.3.)
  • Emergency on Sundays and public holidays for businesses (Article 15 LA 14.3.).
UE Greece Support to firms in case of demand drops (incl. specific measures for MSMEs) Suspension of business contracts (Article 10 (1) LA 20.3)

Companies affected by the shutdown will see payments of value-added tax, as well as other tax obligations and social security contributions suspended as of March 12.
UE Greece Unemployment benefit Support mechanism - grant to employees of undertakings suspended (Article 13 LA 14.3)
UE Hungary Support to firms in case of demand drops (incl. specific measures for MSMEs)
  • The government announced a moratorium on loan repayments. It applies to all loan contracts signed by individuals or businesses before 18/3, and will be in effect until the end of this year.
  • Those under the small business flat tax regime KATA (including taxi drivers) are exempt from this tax until June 30.
  • In most affected sectors (tourism, catering, entertainment, sport, cultural services and taxi services), the payroll tax paid by employers is waived fully.
  • The tourism development tax is also can-celled until June 30.
UE Hungary Unemployment benefit The labour tax paid by employees is cut significantly as they need not pay pension contributions and the health care contribution is reduced to the lowest level permitted by law until June 30.
UE Iceland Protection measures in case of income loss (e.g. tax delays, rental protection, etc.) Measures to stimulate private consumption and demand will be enacted, e.g. tax reduction or increased benefits.
UE Iceland Support to firms in case of demand drops (incl. specific measures for MSMEs) The Government of Iceland’s action plan to respond to the economic impact of COVID-19 aims to reduce and shorten the impact on business and the economy while also creating the conditions for a swift recovery. Businesses experiencing temporary difficulties due to a fall in revenue will be given flexibility, e.g. extended deadlines for taxes and other public charges. Deferral of tax payments; financial support for tourismsector; refund of VAT for construction projects. Public investment projects will be advanced.(OECD)
UE Iceland Unemployment benefit Up to 75% of salary for short-term workers orunemployed (OECD)
UE Ireland Income support to self-employed Self-Employedwill be eligible for the Covid-19 Pandemic Unemployment Payment of €350 directly from the Department of Employment Affairs and Social Protection (rather than the Revenue scheme)
UE Ireland Measures on OSH information/guidance on OSH related issues to workers and employers. For examples.
UE Ireland Protection measures in case of income loss (e.g. tax delays, rental protection, etc.) workers who have lost their jobs due to the crisis will receive an enhanced emergency Covid-19 PandemicUnemployment Paymentof €350 per week (an increase from €203) the Covid-19illness paymentwill also be increased to €350 per weekenhanced protectionsfor people facing difficulties with their mortgages, rent or utility bills.
UE Ireland Support to firms in case of demand drops (incl. specific measures for MSMEs)
  • a €200m Strategic Banking Corporation of IrelandWorking Capital schemea €200m Rescue and Restructuring Scheme available through Enterprise Ireland for vulnerable but viable firms
  • the maximum loan available from Microfinance Ireland has been increased from €25,000 to € 50,000 (these loans are now interest free with no repayments for 6 months)
  • a Finance in Focusgrantof €7,200 will be available to Enterprise Ireland and Údarás na Gaeltachta (regional authority responsible for the economic, social and cultural development of the Gaeltacht (Irish speaking regions) clients.
  • deferral of Business Rates: the Government has agreed with local authorities that they should defer rates payments due from the most immediately affected businesses, primarily in the retail, hospitality, leisure and childcare sectors, until the end of May.
  • taxation measures to alleviate short-term difficulties:
    • Revenue (Government department) has also posted specific advice for businesses experiencing trading difficulties as a result of COVID-19 including information on tax returns, the application of late payment interest, debt enforcement, tax clearance and customs.
    • Banking: all the banks have announced that they will offer flexibility to their customers, and they may be able to provide payment holidays or emergency working capital facilities. A deferral of up to 3-months on loan repayments will be available to many businesses.
    • In addition, the banks are adopting a customer-focussed approach to these businesses with a wide variety of tailored supports including extensions of credit lines, risk guarantees, and trade finance.
UE Ireland Unemployment benefit a temporarywage subsidyof 70% of take home pay up to a maximum weekly tax free amount of €410 per week to help affected companies keep paying their employees. This is the equivalent of €500 per week before tax
Non-UE Israel Extension of social protection measures or changes in access criteria (e.g. lower waiting periods) Those individuals laid off or involuntarily placed on unpaid leave are eligible for unemployment benefits. The government announced a reduction of the length of the period of employment, required for eligibility for unemployment benefits, from 12 to 6 months prior to being laid off. (Israel Democracy Institute)
Non-UE Israel Income support to self-employed The government also announced that self-employed individuals, with small business and who meet some criteria regarding revenue and household income, will be granted a one -time payment of 6000 NIS. (Israel Democracy Institute)
Non-UE Israel Measures on OSH Only vital employees in the public sector will work. The rest will have to take paid (with some deductions) leave days. In addition, only 30% of the private sector employees are allowed to go (physically) to work. (OECD)
Non-UE Israel Protection measures in case of income loss (e.g. tax delays, rental protection, etc.) All employees on unpaid leave for at least 30 days will be able to claim unemployment benefits immediately. Unemployment benefits can be claimed after employment for the least 6 months, from 12 months previously (OECD) An additional government announcement was the postponement of some tax payments (VAT and municipal taxes) but has not yet related to income tax advances. (Israel Democracy Institute)
Non-UE Israel Support to firms in case of demand drops (incl. specific measures for MSMEs) 11 March the government announced an extended package of measure worth NIS 10 billion (0.7% of GDP). NIS 1 billion will be allocated to the health system. Another NIS 1 billion for special needs such as police and fire services. The fund for state guaranteed loans to support mainly SMEs with cash-flow problems was increased from NIS 4 billion to NIS 8 billion. (OECD) The government has announced that it will divert and increase credit funds to SME businesses that were directly affected by crisis. These funds provide bank credit with government guarantees at 85%. The total amount available under these funds is 8 billion NIS. The commercial banks, at the encouragement of the Bank of Israel, announced that they will allow deferment of mortgage payments for 3 months, and that the overdraft credit will be enlarged for both households and businesses. (Israel Democracy Institute)
UE Italy Extension of social protection measures or changes in access criteria (e.g. lower waiting periods)
  • Government funding (up to end April 2020) allocated for the extension of paid sick leave to workers in non-standard employment who do not contribute to the national social security scheme
  • A cash transfer of euro 300 through a voucher system is granted to each undeserving poor for the purchase of food and other primary items. The transfer is managed directly by the municipality: citizens can submit a self-declaration (subject to ex-post check) for immediate release of the voucher. In parallel, the same municipality stipulates agreements with grocery and other shops for the acceptance of the vouchers. This social protection emergency measure adds to the basic income (structural measure) that is granted to jobless individuals. It consists of an advance of 4.3 billion euro plus 400 million euro to the municipalities through the Solidarity Fund for Municipalities that aims to ensure an equitable distribution of resources to municipalities by the State through the redistribution of tax revenues to municipalities.
UE Italy Income support to self-employed
  • Income compensation for seasonal workers, self-employed and external collaborators. A lumpsum of Euro 600 a month (non-taxable) compensates for loss of income of the self-employed and independent workers, workers of the performing arts and seasonal workers (e.g. agricultural workers). This compensation scheme is expected to cover nearly 5 million workers.
  • Suspension of withholding tax for professionals without employees, with revenues or fees not exceeding €400,000 in the previous tax period, on the invoices of March and April.
UE Italy Measures on economic dismissals (EPL) In order to prevent discrimination and/or exclusion, the package of measures contains provisions that freeze worker dismissal procedures (from 24 February until the end of the emergency). Enterprises can access the income replacement scheme for these workers.
UE Italy Measures on OSH Enhanced OSH measures were adopted to:
  1. respect social distancing and the use of appropriate personal protective equipment. An agreement by the social partners with the mediation of the Prime Minister was adopted on 14 March after 18 hours of negotiation through videoconference. This agreement contains national guidelines on the implementation of enhanced occupational health and safety measures that comply with the WHO’s requirements. Based on this agreement and the decree adopted on 17 March, enterprises that cannot respect these criteria should discontinue economic activities to reorganize the work environment and benefit from the income replacement scheme (Cassa integrazione guadagni) during the interruption. If work processes cannot be aligned to the enhanced OSH measures, enterprises should disrupt their activities with income replacement guaranteed for nine weeks;
  2. consider COVID19 infection at work as an occupational accident;
  3. provide financial allocations with subsidies to enterprises for the purchase of personal protective equipment; and
  4. establish tax breaks for the purchase of sanitization equipment and material by enterprises.
UE Italy Protection measures in case of income loss (e.g. tax delays, rental protection, etc.) Suspension of mortgage repayment (for first/residency house) during the crisis for citizens with low- and middle annual income.
UE Italy Social dialogue For the design of these policy measures, both the Minister of Labour and Social Policies and the Prime Minister organized a number of tripartite discussions and consultations with the social partners. In particular and in order to strengthen OSH measures in the context of the COVID-19 outbreak, the social partners negotiated, with the support and mediation of the Prime Minister, a Protocol to protect workers with OSH measures and contain the spread of COVID-19 in the workplace.
UE Italy Support to changes in working time and telework arrangements Work arrangements with simplified modalities for teleworking for all activities and occupations for which this is possible (e.g. mandatory for the Public Administration, except for essential services). For the private sector, companies are encouraged to review work organization and promote telework arrangements. Simplified procedures for requests and notification of telework have been established. Telework can be granted in the absence of an agreement (usually a form signed by the employer and the employee). The notification can be done electronically using the documentation is available from the National Work Injury Institute (INAIL). This measure has brought the average number of approximately 500,000 teleworkers to around 8 million during the crisis. For the public sector, the rules and procedures for tenders for the purchase of teleworking equipment have been simplified. Several regional authorities provide funds to enterprises, particularly micro and small ones, to support teleworking arrangements, including the purchase of equipment
UE Italy Support to firms in case of demand drops (incl. specific measures for MSMEs)
  • Suspension of tax payments, social security and welfare contributions and mandatory insurance for March and April for the sectors most affected (e.g. hotel and tourism, transport of people, restaurants and bars, culture and sports). For these sectors, the VAT payment is suspended for the month of March. For enterprises operating in other sectors, the suspension of the period and payment of taxes and social security contributions is granted to taxpayers with a turnover of up to €2 million (VAT payments, withholdings and contributions in March).
  • Suspension of the period relating to tax liquidation, control, assessment, collection and litigation activities by the National Revenue Agency (until 31 May 2020).
  • Suspension of the period for the collection of tax files, for settlement transactions, suspension in sending new tax files and executive acts.
  • Commercial rents. A tax credit equal to 60 per cent of the rent due for the month of March is awarded to shop owners.
In order to avoid liquidity shortages for companies, various measures have been envisaged, also through collaboration with the banking system. These measures include:
  • Central Guarantee Fund. Expansion of the Fund’s support for the negotiation of existing loans, including Strengthening of the Central Guarantee Fund for small- and medium-enterprises, also for the renegotiation of existing loans.
  • National Investment Bank (Cassa Depositi e Prestiti). Introduction of a guarantee mechanism for banks granting credit to companies. The goal is to free up around €10 billion additional investments.
  • Loans. Moratorium on loan repayment by micro-, small- and medium-sized enterprises. The loans include mortgages, leasing and short-term loans.
  • Access to credit. Extension to access to credit by micro enterprises through guarantee by the non-profit Italian consortium “Confidi” that is normally dedicated to SMEs. These provisions include the simplification of administrative procedures to access the credit.
  • Insurance companies. Immediate entry into force of the “volatility adjustment” for insurance companies.
  • Savings compensation fund. Possibility to compensate shareholders and bondholders for the losses due to bank crisis with an advance payment equal to 40 per cent of the amount of due compensation.
UE Italy Support to unforeseen care needs
  • Paid leave. These measures include the expansion of the use of 15 days of paid parental leave (at 50 per cent) for all workers with children aged less than 12. This applies to both employees and self-employed who contribute to the national social security scheme. For public employees, the said period can be extended throughout the duration of the school closure. Full paid (sick) leave is granted to workers during the imposed quarantine period, workers with disabilities and workers with immune system diseases. Finally, paid leave up to the maximum of 12 days (instead of three days under normal circumstances) a month is granted for the period of March and April to workers who have care and family duties in respect of persons with disabilities and elderly/non autonomous members of the family.
  • Voucher for care services (baby-sitting). As an alternative to the extra leave period (see pillar 1), employees and the self-employed can benefit of a baby-sitting voucher that ranges between Euro 600 and Euro1,000 (this latter for health and police workers). This measure covers the period of closure of kindergarten and schools.
UE Italy Unemployment benefit
  • Employment retention/short-time work (Cassa integrazione guadagni). These measures provide income support to workers (80 per cent of the gross salary and full social security contribution) during periods of temporary or permanent disruption of production resulting from economic, industrial or financial hardship. It is normally granted to enterprises in the manufacturing and building and construction with 15 or more workers for a period that depends on the specific situation (up to 36 months). With the two emergency decrees regarding measures to protect workers, families and enterprises, the income replacement scheme is extended to the entire territory (initially only to the locked down areas), to all sectors – except for domestic work- and enterprises, regardless the size of the latter.
  • Wage compensation fund. Access to the fund is granted to enterprises that are not eligible for the above-mentioned employment retention scheme (i.e. enterprises that do not close the economic activity). In cases of reduction of activity or reduction of hours of work, including for working in shifts or partial and temporary turnovers, the Fund provides income replacement for the non-worked hours. The financial compensation equals 80 per cent of the hourly wage plus full coverage of social security contribution. During the COVID19 crisis, financial support for wage replacement is provided for a maximum of nine weeks.
  • Last resort income (Fondo per il reddito di ultima istanza) is a residual fund that supports workers who have ceased, reduced or suspended their activity or employment relationship as a consequence of the epidemiological emergency from COVID19. This fund covers all workers excluded from €600 compensation, including self-employed professionals enrolled in professionals associations (e.g. lawyers, engineers).
  • Bonuses for workers with a gross annual income of up to €40,000 who carried out their activities in the workplace in March 2020 (not in teleworking mode) are awarded a non-taxable bonus of €100 in proportion to the number of days worked.
UE Lithuania Income support to self-employed Tax payers will also be exempt from fines and interest payment, and the recovery of tax arrears will be suspended
UE Lithuania Support to firms in case of demand drops (incl. specific measures for MSMEs) The government has pledged to subsidise businesses and open up the possibility to use the long-term unemployment fund.

Tax payments will be postponed. Only businesses that will not force their employees to take unpaid leave or dismiss them will be eligible to concessions
UE Lithuania Unemployment benefit Tax payers will also be exempt from fines and interest payment, and the recovery of tax arrears will be suspended
UE Malta Protection measures in case of income loss (e.g. tax delays, rental protection, etc.) Employees who will lose their job and have rent to pay will be entitled to a rent subsidy including those not previously entitled to such subsidy. Deferral of payments of Income tax, Value Added Tax, Maternity Fund and National Insurance Contributions of up to €700 million. It appears that such tax deferrals have now been extended to all employers and selfemployed irrespective of industry.
UE Malta Support to firms in case of demand drops (incl. specific measures for MSMEs)
  • Deferral of payments of Income tax, Value Added Tax, Maternity Fund and National Insurance Contributions of up to €700 million. It appears that such tax deferrals have now been extended to all employers and selfemployed irrespective of industry. €150 million worth of bank guarantees to be provided.
  • €750 million to be made available to businesses in the form of soft loans.
  • 3-month moratorium can be requested from banks in relation to both personal and business loans.
  • An additional €35 million to be made available to health authorities to cover any expenses necessary to fight COVID-19. This amount may be increased if necessary (KPMG report on economic measures in Malta).
UE Malta Support to unforeseen care needs Additional leave for two months to be paid at the rate of €800 per month to families with children where both parents/guardians work in the private sector and neither is able to telework. This measure is intended to ensure that parents/guardians can take care of children while schools remain closed.
UE Malta Unemployment benefit €350 grant will be awarded to employers for each employee required to be on mandatory quarantine leave. Government will cover the equivalent of two days’ salary per week (based on a salary of €800 per month) in relation to employees of enterprises, including self-employed, which suffered from a complete suspension of operations (such as hospitality and entertainment and language schools). Self-employed persons in these sectors who employ people will get coverage for an additional day. Government will also cover the equivalent of one day’s salary per week (based on a salary of €800 per month) in relation to employees of enterprises, including self-employed, which suffered at least 25% reduction in operations. Self-employed persons who suffer such a reduction and who employ people will get coverage for an additional day. Similarly, persons with disabilities who have to stay at home due to health concerns that may arise as a consequence of Covid-19 and cannot telework will be entitled to a benefit of €800 per month for a specified period.
UE Netherlands Income support to self-employed The government will implement a temporary scheme with relaxed rules to support independent contractors (including self-employed persons) and allow them to continue their operations.
Municipal governments will execute the scheme. Self-employed persons will have recourse to an expedited procedure allowing them to apply for additional income support, which will help them pay their costs of living for a three-month period (starting as of 1 March 2020 up until max 1 June 2020).

Under this scheme, their income will be topped up to the amount of the social minimum wage which is determined by the municipality. No repayment will be necessary. Payment will be done after 4 weeks, however local authorities may decide to pay advances.

The Government has set the eligibility criteria:
  • 1223 hours work in 2019 for the independent business or – if started only in 2020 – 24 hours / week worked for the business.
  • live in the Netherlands
Alternatively, under this temporary scheme, independent contractors may apply for support in the form of a working capital loan at a favourable interest rate.
UE Netherlands Support to firms in case of demand drops (incl. specific measures for MSMEs)
  • Expedited process for companies that have been impacted by the coronavirus to request a deferment of tax payment.
  • Fines for the late payment of taxes do not need to be paid.
  • Moreover, companies will be granted more time to submit evidence.
  • The interest on overdue tax and the rate for interest on tax will be temporarily lowered
  • Companies that are having difficulty obtaining bank loans and bank guarantees will have recourse to the Guarantee Corporate Financing scheme (GO scheme).
  • The government has proposed that the guarantee ceiling for the GO scheme be increased from €400 million to €1.5 billion. The scheme will allow the Ministry of Economic Affairs and Climate Policy to help small and medium-sized enterprises by guaranteeing 50% of the amount of their bank loans and bank guarantees (between €1.5 million and €50 million per company).
  • The maximum guarantee to be awarded to a company will temporarily be raised to €150 million. The government commits to providing whatever amount is needed to grant these guarantees.
  • Qredits is implementing a temporary emergency measure, under which small companies impacted by the coronavirus pandemic will be granted a six-month deferment of repayment, and the interest rate on their loans will automatically be lowered to 2% during this period. The government will allocate up to €6 million to Qredits to allow it to implement this measure.
  • Note : Qredits is a provider of microcredit. It finances and coaches a large number of small start-ups, which generally have difficulty obtaining loans from a bank. For instance, it provides microcredit to restaurant and cafe owners, retailers, personal care companies, construction companies and business service providers.
  • The Ministry will temporarily underwrite working capital granted to farms and horticultural companies as part of the Guarantee SME Loans scheme for small and medium-sized farms (BL). In this way, the government will act as a guarantor for loans granted to farms.
  • The government seeks to ensure that the scope of this scheme will be broadened in the short term.
UE Netherlands Unemployment benefit Any company that expects to lose at least 20 per cent of its revenue may apply with the Employee Insurance Agency for an allowance that will enable it to pay its employees' wages for three months (up to a maximum of 90 per cent of the company's wage bill, depending on the loss of turnover).

The Employee Insurance Agency will provide the company with an advance amounting to 80 per cent of the requested allowance. This will allow companies to keep paying their employees' salaries. In order to be eligible, companies must not dismiss any employees from their jobs for economic reasons during the period covered by the allowance.
Non-UE Norway Extension of social protection measures or changes in access criteria (e.g. lower waiting periods) Removed three waiting days between the period when employers have to provide salary to workers in temporary layoffs and the period when the workers are entitled to daily unemployment benefits.
Non-UE Norway Support to firms in case of demand drops (incl. specific measures for MSMEs)
  • Change corporate tax regulations so that companies that are lossmaking can re-allocate their loss towards previous years’ taxed surplus.
  • Change the tax regulations so that owners of lossmaking companies can postpone payments of wealth tax.
  • Suspend the tax on air passengers for flights in the period from 1 January until 31 October 2020.
  • Suspend payments of aviation charges until 31 June 2020.
  • Reduce the low rate of VAT, which includes passenger transport, accommodation and parts of the cultural sector, from 12 to 8 per cent in the period from March 20 to October 31, 2020.
  • Defer the deadline for payment of the first VAT period from 14 April to 10 June 2020.
  • Postpone the deadline for payment of the second tax installment for companies from 15 April to 1 September 2020.
  • Postpone the deadline for payment of employers' contributions from 15 May to 15 August 2020.
  • Introduce a state guarantee scheme for new bank loans to small and medium-sized enterprises suffering losses because of the extraordinary situation arising from the Civit-10 pandemic. The initial package of NOK 50 billion will be increased if needed.
  • Reinstate the Government Bond Fund to increase liquidity and access to capital in the Norwegian bond market, where larger companies typically raise their funding. The Fund will provide up to NOK 50 billion, to be invested in bonds issued by Norwegian companies.
Non-UE Norway Unemployment benefit Unemployment benefits are payable at 100 percent of previous income for first 15 days (with upper limit), and thereafter at increased rates for all income groups. Employers continued payment preiod is reduced from 15 to 2 days.
UE Poland Support to firms in case of demand drops (incl. specific measures for MSMEs) Poland announced a rescue package designed to shield the economy from the impact of the coronavirus that will cost around 212 billion zloty ($52 billion), or roughly 9% of gross domestic product. Emergency interest-rate cut has been approved, and linked a 70 billion zloty liquidity injection from the central bank.
UE Poland Support to unforeseen care needs An emergency bill foresees the possibility of payouts to parents who have to stay at home with children.
UE Portugal Extension of social protection measures or changes in access criteria (e.g. lower waiting periods)
  • Guarantee of social protection for trainees and trainers in the course of training actions, as well as for beneficiaries engaged in active employment policies who are prevented from attending training actions.
  • Situation of prophylactic isolation of 14 days equated to illness for the purposes of social protection measures. The subsidy amount corresponds to 100% of the remuneration and without being subject to a waiting period. The allocation of sickness benefits is not subject to a waiting period (3 and 10 days).
  • Extension of subsidy for assistance of child or grandchild in case of sickness to cover situations of prophylactic 14 day isolation without a waiting period.
  • Automatic extension of unemployment subsidy, and non-contributory benefits targeted at poverty relief (CSI and RSI) that were due to end in the coming months (end of june). Extension until june 30. Further information.
UE Portugal Income support to self-employed Outstanding support to compensate the reduction of economic activity of self-employed workers (with proven cessation of activity) and possibility for the worker to defer payment of contributions – max. 438,81 euros.

Workers (employees and self-employed) who have to stay at home to accompany their children under 12 years of age, due to the suspension of classroom activities (and cannot use telework), and to accompany those with 12 or over that suffer from chronic disease or incapability: exceptional financial support for self- employed workers in the amount of 1/3 of the average wage of the first quarter (min. 438,81 euros, max. 1.097,03 euros). Further information.
UE Portugal Measures on economic dismissals (EPL) Access to credit lines and to the simplified lay-off regime are subject to the condition of no dismissals.
UE Portugal Measures on OSH Suspension of all dental medical services. Despacho n.º 3301-A/2020, de 15 de março
UE Portugal Protection measures in case of income loss (e.g. tax delays, rental protection, etc.)
  • Moratorium of 6 months (until september 30) on loans to families and companies affected by the crisis, allowing the suspension or delay of payment of bank loans under certain conditions.
  • Government approves a legislative proposal subject to approval of the parliament creating an exceptional and temporary regime to support the delay in (housing. and non housing) rental payments
Tax-related measures:
  • Postponement of the enterprise’s advance tax special payment (“pagamento especial por conta”) from 31st March to June 30;
  • Postponement of the deadline for submitting Corporate Income Tax Declarations (IRC) to July 31;
  • VAT, personal income tax (IRS), IRC and withholding taxes can be paid in installments (for companies with a turnover of up to 10 million euros), including self-employed workers. Those that do not fulfil the turnover criteria can benefit from this flexibilization if they have a reduction of 20% of turnover in the 3 months prior, compared to same period in 2019;
  • Temporary suspension of tax and social contributions proceedings (enforcement proceedings and others)
  • Enterprises can, in the second quarter, pay taxes and deliver withholding taxes in three monthly installments, without interest or guarantees; or in six months, with payment of default interest on late payments in the last three installments.
DECRETO-LEI N.º 10-F/2020 – DIÁRIO DA REPÚBLICA N.º 61/2020, 1.º SUPLEMENTO, SÉRIE I DE 2020-03-26

Social security contributions by employers: the government decides to reduce to one third the contributions to Social Security for the months of March, April and May. The remaining contributions of April, May, June will be paid in the third quarter of 2020 in instalments, in a similar form as the tax payment measure. This measure applies automatically to those companies with 50 or less employees. Those between 50-250 employees can access this mechanism if turnover is down by 20% or more (DECRETO-LEI N.º 10-F/2020 – DIÁRIO DA REPÚBLICA N.º 61/2020, 1.º SUPLEMENTO, SÉRIE I DE 2020-03-26).
UE Portugal Support to changes in working time and telework arrangements Workers can unilaterally decide to start telework given that their function is compatible with working at home. From 16 March onwards public servants can work from home (telework) given that their work functions are compatible.

Exceptional human resources regime for the National Health Service, which includes:
  1. suspension of overtime limits;
  2. simplifying the hiring of workers;
  3. worker’s mobility;
  4. hiring of retired doctors without being subject to age limits.
  5. postponement of holidays for the necessary period to ensure the effectiveness of the response to the COVID dissemination.
Legislation: Despacho n.º 3300/2020, de 15 de março; Despacho n.º 3301/2020, de 15 de março.
UE Portugal Support to firms in case of demand drops (incl. specific measures for MSMEs) € 200 million credit line to support companies' treasury.
€ 60 million credit line for micro-enterprises in the tourism sector.

Simplified lay off: outstanding support for the maintenance of employment contracts in a company in a business crisis situation, in the amount of 2/3 of the wage, ensuring Social Security the payment of 70% of that amount, the remainder being borne by the employer.

The decree-law that establishes the simplified lay-off regime, has been subject to four changes since it was initially proposed (e.g. eligibility criteria related to reference period for the calculation of the drop in turnover – minimum 40% drop compared to previous month or quarter) . Those that benefit from this regime are not allowed to collectively dismiss workers or dismiss workers on the basis of the dissolution of a job post. Applications to this regime open 27/3 and approvals will be automatic upon submission of forms.

DECRETO-LEI N.º 10-G/2020 – DIÁRIO DA REPÚBLICA N.º 61/2020, 1.º SUPLEMENTO, SÉRIE I DE 2020-03-26

Promotion, within the contributory regime, of an exceptional and temporary regime of exemption of the payment of social security contributions during the lay off period by employers.

Extension of deadlines for payment of taxes and other declaratory obligations.

Over 9200 million euros in stimuli. The horizon is the second quarter and the aid will have three dimensions: i) financial support; ii) tax-related measures and guarantees; iii) social security contributions.
  • Business credit line (3000 million) towards more affected economic sectors, divided between:
    • Restaurants and food catering: 600 million, of which 270 million for micro and small enterprises;
    • Travel agencies, organization of events: 200 million, of which 75 million for micro and small enterprises;
    • Tourism related activities, such as hotels and local accommodation (e.g. Airbnb): 900 million, of which 300 million for micro and small enterprises;
    • Textiles, clothing and footwear industries, wood related products, extractive industries: 1300 million, of which 400 million for micro and small enterprises.
  • The reimbursement period can be up to four years (with period of grace up to 12 months). These credit lines will be available in the upcoming days and add to the other ones initially announced totaling 260million euros.
  • Credit guarantees for tradable sectors most affected by the pandemy
Legislation:
https://dre.pt/home/-/dre/130243054/details/maximized

“Capitalizar” credit line of 200 million euros preferably for SMEs
Resolução do Conselho de Ministros n.º 10-A/2020, de 13 de março de 2020

Tax-related measures:
  1. Postponement of the enterprise’s advance tax special payment (“pagamento especial por conta”) from 31st March to June 30;
  2. Postponement of the deadline for submitting Corporate Income Tax Declarations (IRC) to July 31;
  3. VAT, personal income tax (IRS), IRC and withholding taxes can be paid in installments (for companies with a turnover of up to 10 million euros), including self-employed workers. Those that do not fulfil the turnover criteria can benefit from this flexibilization if they have a reduction of 20% of turnover in the 3 months prior, compared to same period in 2019;
  4. Temporary suspension of tax and social contributions proceedings (enforcement proceedings and others);
  5. Enterprises can, in the second quarter, pay taxes and deliver withholding taxes in three monthly installments, without interest or guarantees; or in six months, with payment of default interest on late payments in the last three installments.
Social security contributions by employers: the government decides to reduce to one third the contributions to Social Security for the months of March, April and May. The remaining contributions of April, May, June will be paid in the third quarter of 2020 in instalments, in a similar form as the tax payment measure. This measure applies automatically to those companies with 50 or less employees. Those between 50-250 employees can access this mechanism if turnover is down by 20% or more.

New legal dispositions that protect cultural agents as well as consumers impacted by the government’s decision to suspend cultural and artistic activities.
DECRETO-LEI N.º 10-I/2020 – DIÁRIO DA REPÚBLICA N.º 61/2020, 1.º SUPLEMENTO, SÉRIE I DE 2020-03-26

Measures to speed up payments to companies by the Public Administration

PT 2020 (EU structural funds):
  1. Payment of incentives within 30 days
  2. Extension of the repayment term for credits granted under the QREN or PT 2020.
  3. Expenditure related to the participation in cancelled events remain eligible;
  4. Consideration of the COVID19 as a motive for the insufficient implementation of actions or of the outcomes reached.
Legislation:
https://dre.pt/home/-/dre/130243054/details/maximized

New rules to allow anticipation of payments in the context of PT 2020 structural funds:
DECRETO-LEI N.º 10-L/2020 - DIÁRIO DA REPÚBLICA N.º 61/2020, 1º SUPLEMENTO, SÉRIE I DE 2020-03-26

New rules announced by government related to already announced measures:
  • Lines of credit can only be accessed under the condition that beneficiaries do not dismiss workers;
  • Scope of lines of credit enlarged to encompass other sectors such as commerce;
  • Possibility of payment of taxes (IVA, IRS, IRC) in installments over the following three to six months.

Legislation:

https://dre.pt/home/-/dre/130243054/details/maximized
https://at.madeira.gov.pt/ficheiros/Despacho_SEAF_104_2020.pdf

Allows the postponement of the payment of 2/3 of employer’s social contributions to the second semester so as to support economic activity and preserve jobs

Legislation:

https://dre.pt/home/-/dre/130243054/details/maximized
https://dre.pt/web/guest/legislacao-consolidada/-/lc/130241777/view?p_p_state=maximized
UE Portugal Support to unforeseen care needs
  • Justified absences for workers (employees and self-employed) who
    have to stay at home to accompany their children under 12 years of age, due to the suspension of classroom activities (and cannot use telework), and to accompany those with 12 or over that suffer from chronic disease or incapability.
  • Exceptional financial support for employees mentioned above, in the amount of 66% of the base wage (33% paid by the employer, 33% paid by Social Security)
  • Exceptional financial support for self- employed workers before mentioned in the amount of 1/3 of the average wage of the first quarter (min. 438,81 euros, max. 1.097,03 euros)
  • Extension of subsidy for assistance of child or grandchild in case of sickness to cover situations of prophylactic 14 day isolation without a waiting period.
  • Certain school establishments remain open to receive children of workers belonging to essential services (health professionals, fireman, armed forces, management and maintenance of essential infrastructure and other essencial services.
  • Extends the temporary and exceptional regime of justified work absences to those workers that give assistance to family ascendants that are dependent on them or that are were being looked after by day care centres forced to close.
UE Portugal Unemployment benefit Workers (employees and self-employed) who have to stay at home to accompany their children under 12 years of age, due to the suspension of classroom activities (and cannot use telework), and to accompany those with 12 or over that suffer from chronic disease or incapability: exceptional financial support for employees in the amount of 66% of the base wage (33% paid by the employer, 33% paid by Social Security). Legislation.
Non-UE Russian Federation Extension of social protection measures or changes in access criteria (e.g. lower waiting periods)
  • Automatic renewal of all social protection benefits over the next six months, without additional certificates or visits to the authorities. For example, if a family is entitled to subsidised housing and utility payments, they will not need to regularly confirm their per capita income to continue receiving this state support.
  • Advanced payments to war veterans and home-front workers timed to the 75th anniversary of the Great Victory (75,000 and 50,000 rubles, respectively).
  • Increase of monthly unemployment benefit (from 8000 rubles to the minimum wage amount of 12,130 rubles)
  • (By the CIty of Moscow) Regional compensation payment to the unemployed. The total amount of unemployment benefits and a new payment will amount to 19,500 rub ($250)/month. The payment will be assigned automatically, without statements.
Non-UE Russian Federation Measures on economic dismissals (EPL) The Government developed a draft decree on the package of labour market support measures considering an opportunity of temporary employment for those workers who are under the risk of firing or those working part-time.
Non-UE Russian Federation Protection measures in case of income loss (e.g. tax delays, rental protection, etc.) Consumer loan and mortgage holidays. For people whose monthly income declined by over 30 percent, the right to temporarily stop debt servicing and reschedule it is given.
Non-UE Russian Federation Social dialogue Russian trade unions have agreed with the Government the compensation benefits for quarantined and self-isolated workers as they will be treated as being on sick-leave.


The Federation of Independent Trade Unions of Russia (FNPR) has initiated on 20 March a proposal to the Russian Tripartite Commission (RTC) to adopt a set of Recommendations that will provide guidance for the employers and employees on how to regulate working arrangements, wages and other conditions during teleworking.
Non-UE Russian Federation Support to firms in case of demand drops (incl. specific measures for MSMEs)
  • Removal of restrictions (including customs restrictions and customs duty) on the supply of essential commodities for a month. This is particularly for importers and large retail networks.
  • Tax deferrals for distressed sectors, including tourism businesses and air carriers, by 1 May.
  • Compensation for tour operators for their financial losses (related to non-refundable air tickets).
  • Soft lending programmes expended for SMEs. Capitalization of regional micro financial entities to provide maximum number of SME businesses with soft lending.
  • A 3-month deferral on insurance contributions and a temporary deferral of rents for leases of state-owned or municipal properties.
  • Moratorium on inspections of SME businesses, including tax and customs inspections.
  • Provision of access to easy loans for shops to maintain reserves of essential products (groceries, children’s products, medicine, medical goods, etc.)
  • Compensation for tour operators for their financial losses (related to non-refundable air tickets)
  • A 6-month moratorium on bankruptcy claims by creditors against companies and on the recovery of debts and penalties. This is particularly for companies operating in the most affected sectors.
  • Moratorium on inspections of SME businesses, including tax and customs inspections
  • Soft lending programmes expended for SMEs. Capitalization of regional micro financial entities to provide maximum number of SME businesses with soft lending.
  • Loan rescheduling for self-employed people. Bank loans of SMEs and micro businesses will be deferred for the next 6 months.
  • Deferment of all taxes on SMEs except for VAT for the next 6 months
  • Deferment of contributions to social insurance funds for micro businesses
  • Cutting social insurance contributions of SME by half (from 30% to 15%). This reduced rate will apply to the part of salary above minimum wage. For those making minimum wage or less for some reason, the rate will remain 30 percent. (The reduced rate is being introduced not only as an anti-crisis measure but for the long run, to create a long-term incentive for employers to increase wages.)
Non-UE Russian Federation Support to unforeseen care needs Paying all families that are eligible to maternity capital, an additional 5,000 rubles a month for each child up to three years of age
Non-UE Russian Federation Unemployment benefit
  • Provision of benefits to the doctors and other medical staff working on the coronavirus
  • Provision of benefits to Rospotrebnadzor (Federal Service for Surveillance on Consumer Rights Protection and Human Wellbeing) personnel working virtually 24/7
UE Spain Extension of social protection measures or changes in access criteria (e.g. lower waiting periods) The right to receive unemployment benefit is provided in cases of semi-annual renewal without the need to submit a renewal application. The subsidy for people over 52 will be maintained.
UE Spain Income support to self-employed For the self-employed people, access to the special benefit for cessation of activity is softened once they have been obliged to close their establishment or suspend their services. It will affect professionals who would see their turnover fall by 75% in relation to the previous semester. This delivery will be compatible with the exemption of the payment of fees. The State, through the ICO -official credit institute.-, will grant guarantees of up to 100,000 million euros to facilitate the granting of loans to companies and the self-employed who need it to cover their working capital, payment of bills or other concepts, thus allowing their operation and protecting the activity and the job.
UE Spain Measures on economic dismissals (EPL) The Government temporarily makes objective layoffs difficult (from 03/26/2020 and until the health crisis ends). This means that they go from compensation of 20 days per year worked (objective dismissals) to one of 33 days per year worked (unfair dismissals). In order to facilitate access the temporary employment adjustment procedures (ERTEs) the procedure is simplified and the conditions to benefits are extended.

Workers with ERTE and with the right to unemployment will not consume the benefit during this period in case of later dismissal. Workers in ERTE who do not meet unemployment requirements will receive the unemployment benefit. An extraordinary benefit for cessation of activity for the self-employed is approved. There is the obligation of maintaining employment for six months after the ERTE related with COVD-19 (it is normally of one year) The procedure of recognition of the contributory unemployment benefit, for all persons affected by procedures for suspension of contracts and reduction of working hours, it is simplifie and managed through a collective application filed by the company with the entity managing unemployment benefits, acting on behalf of the workers.
UE Spain Measures on OSH In order to protect public health, a situation assimilated to an accident at work will be considered, exceptionally, exclusively for the economic benefit of temporary disability of the Social Security system, those periods of isolation or contagion of workers caused by the virus COVID-19.
UE Spain Protection measures in case of income loss (e.g. tax delays, rental protection, etc.) 600 million euros additional for social services with special attention to elderly and dependent people. Transfers will be made to the regional Governments and local entities to finance these essential benefits.

A moratorium of one month is established in the payment of mortgage loans for vulnerable groups. The protected subjects are expanded in the field of electricity, gas and water supply, and the cut off of these is impossible for consumers who have vulnerable status. Guarantees of non-interruption of telecommunications services are also established.
The term of the electric social bond will be automatically extended until September 15, 2020 to prevent beneficiaries from receiving the discounts and benefits provided in the regulations. 25 million euros to guarantee the basic right to food for children in vulnerable situations, affected by the closure of schools, through scholarships-canteens.
UE Spain Social dialogue The two first economic plans of urgent has been configured in a process of social dialogue, for which a decisive contribution has been the measures document jointly presented to the Government by the trade union confederations CCOO and UGT and the employers’ organizations CEOE and CEPYME. Regarding the decision to increase compensation of the objective layoffs (from 20 days per year to 33 per day), employers' organizations have expressed their oposition. Employer's organizations have also expressed their concern for the fact that from March 30 to April 9 it is prohibited to go to work for non-essential activities.
UE Spain Support to changes in working time and telework arrangements From Monday, March 30 to Thursday, April 9, it is prohibited to go to work for non-essential activities. The measure is taken through a recoverable paid leave, so workers will not lose their wages but will have to recover hours after the state of alarm, before December 31.
UE Spain Support to firms in case of demand drops (incl. specific measures for MSMEs) Flexibility of tax payment deferrals for a period of six months, upon request, with a discount on interest rates.

A specific financing line is approved through the Official Credit Institute for an amount of 400 million euros to meet the liquidity needs of companies and self-employed workers in the tourism sector, as well as related activities that are being affected by the current situation.
Companies that have received loans from the General Secretariat for Industry and Small and Medium Enterprises are allowed to postpone their repayment. The Social Security bonuses are extended for discontinuous fixed contracts that are carried out between the months of February and June in the tourism, commerce and hospitality sectors linked to tourism activity.
UE Spain Support to unforeseen care needs The conditions are made more flexible to favor conciliation and off-site work, in the case of child, elderly or dependent care, defining the situations that justify the absence of the job and facilitating the right to the adaptation of the day as a mechanism less adverse for both the worker and the company itself (options of unpaid leave, childcare leave and early consumption of vacations. But, obviously, companies can take more favorable measures, such as teleworking or salaried leave). In the case of public employees (Statre administration) there is a specfic regulation by which in the event that it is essential, the permanence of the personnel in their home ill be allowed, having the consideration of inexcusable duty. A State program financed with 300 million euros is created to guarantee the home assistance of dependent people.
UE Sweden Income support to self-employed Self-employed persons will be entitled to receivestandardised sick pay for 14 days.(OECD). Swedish Government website indicates “ that central government assume the entire cost of all sick pay during April and May. Self-employed persons will also be compensated in that they can receive standardised sick pay for days 1–14.”. Further info.
UE Sweden Support to changes in working time and telework arrangements Employers’ wage costs can be halved and the centralgovernment will cover a larger share of the costs. This model is similar to short-time work, but the subsidy level is significantly increased. Wage negotiations have been postponed to the Autumn (OECD). Further info.
UE Sweden Support to firms in case of demand drops (incl. specific measures for MSMEs) Almi, a state agency which offers loans to companieswith growth potential and assists in their business development, will get a new capital grant of SEK 3bn (about EUR 270mn, 0.06% of GDP) to allow it to lend more to SMEs. The Swedish Export Credit Agency's loan limit is extended to SEK 200bn (about EUR 18bn, 3.8% of GDP) from SEK 125bn. The ceiling for credit guarantees from the agency which insures export companies and banks against the risk of non-payment in export transactions (EKN) is increased to SEK 500bn (about EUR 45bn, 9.6% of GDP) from SEK 450bn, the same amount as during the 2008 financial crisis. (OEC) Liquidity reinforcement via tax accounts:
Under this proposal, companies can defer payment of employers’ social security contributions, preliminary tax on salaries and value added tax that are reported monthly or quarterly.

Company payment respite covers tax payments for three months and is granted for up to 12 months. This replaces the previously presented proposal.

It is proposed that the new regulations take effect on 7 April 2020, but can be retroactively applied from 1 January 2020. Extra policies targetting SMEs: A central government loan guarantee has been proposed to make it easier for companies to access financing. The proposal means that the central government will guarantee 70 per cent of new loans banks provide to companies that are experiencing financial difficulty due to the COVID-19 virus but that are otherwise robust. The guarantee will be issued to banks, which in turn will provide guaranteed loans to companies. Further info.
Non-UE Switzerland Extension of social protection measures or changes in access criteria (e.g. lower waiting periods)
  • Le chômage partiel pourra désormais également être octroyé aux salariés dont la durée d’engagement est limitée et aux personnes au service d’une organisation de travail temporaire.
  • La perte de travail sera également comptabilisée pour les personnes qui sont en apprentissage.
  • Le chômage partiel pourra être accordé aux personnes qui occupent une position assimilable à celle d’un employeur. Il s’agit par exemple des associés d’une société à responsabilité limitée (Sàrl) qui travaillent contre rémunération dans l’entreprise. Les personnes qui travaillent dans l’entreprise de leur conjoint ou partenaire enregistrépourront également profiter du chômage partiel et faire valoir une indemnisation forfaitaire de 3320 francs pour un poste à plein temps.
  • Le délai de carence (délai d’attente) pour pouvoir bénéficier du chômage partiel, qui avait déjà été raccourci, est supprimé. L’employeur ne devra ainsi assumer aucune perte de travail.
  • Les salariés ne seront plus tenus de liquider leurs heures supplémentaires avant de pouvoir bénéficier du chômage partiel.
  • Des dispositions ont été adoptées pour simplifier au plus vite le traitement des demandes et le versement des indemnités en cas de chômage partiel. Les salaires dus pourront par exemple être réglés au moyen d’une avance des indemnités en cas de chômage partiel. Le délai de préavis prévu pour requérir l’indemnité en cas de réduction de l’horaire de travail est supprimé.
Non-UE Switzerland Income support to self-employed Specific policies targeting cultural, sport and tourism sectors. Further info.
Non-UE Switzerland Measures on OSH Mesures supplémentaires concernant la loi sur le travail
Les hôpitaux et les cliniques, tout particulièrement, sont fortement sollicités dans la situation actuelle. Il leur est impossible d’employer leur personnel en respectant toutes les dispositions légales compte tenu de leur charge de travail extraordinaire et de leurs effectifs limités. La plus grande flexibilité possible leur sera permise en matière de temps de travail et de repos. La priorité demeure cependant d’assurer une protection suffisante du personnel médical et infirmier, des assistantes et assistants en soins et de toutes les autres personnes impliquées
Non-UE Switzerland Protection measures in case of income loss (e.g. tax delays, rental protection, etc.) Report du versement des contributions aux assurances sociales : les entreprises frappées par la crise auront la possibilité de différer provisoirement et sans intérêt le versement des contributions aux assurances sociales (AVS, AI, APG, AC). Elles pourront également adapter le montant habituel des acomptes versés au titre de ces assurances en cas de baisse significative de la masse salariale. Ces mesures s’appliquent également aux indépendants dont le chiffre d’affaires a chuté. Réserve de liquidités dans le domaine fiscal et pour les fournisseurs de la Confédération : les entreprises pourront repousser sans intérêt moratoire les délais de versement. Le taux d’intérêt sera abaissé à 0,0 % pour la TVA, certains droits de douane, des impôts spéciaux à la consommation et des taxes d’incitation entre le 21 mars et le 31 décembre 2020 ; et aucun intérêt moratoire ne sera perçu durant cette période. Une réglementation identique s’applique pour l’impôt fédéral direct du 1er mars au 31 décembre 2020. Indemnités en cas de perte de gain pour les indépendants: Les indemnités sont réglées sur la base du régime des allocations pour perte de gain et versées sous forme d’indemnités journalières. Celles-ci correspondent à 80 % du salaire et sont plafonnées à 196 francs par jour. Les parents qui doivent interrompre leur activité professionnelle pour s’occuper de leurs enfants peuvent prétendre à une indemnisation. Il en va de même en cas d’interruption de l’activité professionnelle en raison d’une mise en quarantaine ordonnée par un médecin. Comme pour les travailleurs indépendants, les indemnités seront réglées sur la base du régime des allocations pour perte de gain (allocations pour perte de gain en cas de service et de maternité) et versées sous forme d’indemnités journalières. Celles-ci correspondent à 80 % du salaire et sont plafonnées à 196 francs par jour. Le nombre des indemnités journalières est limité à 10 pour les personnes en quarantaine.
Non-UE Switzerland Support to changes in working time and telework arrangements La durée durant laquelle une réduction de l’horaire de travail peut être autorisée, qui est actuellement de 3 mois, est portée à 6 mois, afin de réduire le nombre de demandes et d’accélérer ainsi la procédure d’autorisation.
Non-UE Switzerland Support to firms in case of demand drops (incl. specific measures for MSMEs) CHF10 billion ($10.6 billion) aid package aimed athelping companies survive the economic downturn caused by coronavirus. Most of the money (CHF8 billion) is earmarked to fund the imposition of short-time work at firms while other tranches have been set aside for hardship loans and to support specific sectors such as event management. (OECD). Aide immédiate sous la forme de crédits transitoires spécifiques : la Confédération va mettre sur pied un programme de garantie d’un volume de 20 milliards de francs visant à ce que les PME affectées (entreprises individuelles, sociétés de personnes et personnes morales) obtiennent des crédits bancaires transitoires.
Non-UE Switzerland Unemployment benefit The administrative procedures to apply for part-timeunemployment benefit have been eased at short notice: i) the waiting period to benefit from this indemnity is eliminated until September 30, 2020 (against 2 days previously, the first days being borne by the company); ii) The processing time for requests from companies to benefit from the system has been reduced from 10 days to 3 days.(OECD)
UE United Kingdom Extension of social protection measures or changes in access criteria (e.g. lower waiting periods) Statutory sick pay (SSP) and other social protection measures for individuals. SSP existed previously but the government is legislating for it to be paid from day 1, rather than day 4, of absence from work if absence from work due to sickness or need to self-isolate caused by COVID-19. Also easing of rules governing use of sick notes (ie can be obtained online). Rules governing access to social protection (Universal Credit) are also eased for the self-employed. Claimants of benefits who are staying at home as a result of coronavirus will have their mandatory work search and work availability requirements removed to account for a period of sickness.
UE United Kingdom Measures on OSH information/guidance for workers/employers on OSH issues, for example.
UE United Kingdom Protection measures in case of income loss (e.g. tax delays, rental protection, etc.) financial help possible (eg temporary break from mortgage payments etc).
UE United Kingdom Support to firms in case of demand drops (incl. specific measures for MSMEs)
  • a Coronavirus Job Retention Scheme (HM Revenue and Customs will reimburse 80% of workers wage costs, up to a cap of £2,500 per month).deferring VAT and Income Tax payments
  • a Statutory Sick Pay relief package for small and medium sized businesses (SMEs)
  • a 12-month business rates holiday for all retail, hospitality, leisure and nursery businesses in England
  • small business grant funding of £10,000 for all business in receipt of small business rate relief or rural rate relief
  • grant funding of £25,000 for retail, hospitality and leisure businesses with property with a rateable value between £15,000 and £51,000
  • the Coronavirus Business Interruption Loan Scheme offering loans of up to £5 million for SMEs through the British Business Bank
  • a new lending facility from the Bank of England to help support liquidity among larger firms, helping them bridge coronavirus disruption to their cash flows through loans
  • The HM Revenues and Customs «Time To Pay» Scheme (help for businesses with difficulties paying taxes)