government.se (16.03.2020) 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. This means that companies that have paid into their tax account for January to March can receive repayment of the tax from the Swedish Tax Agency. Payment respite will not be granted to companies that mismanage their finances or are in some other way unethical. Nor will respite be granted to companies that have large tax debts. The proposals on respite and short-term layoffs will now proceed to the Council on Legislation for fast-track consideration.

government.se (16.03.2020) Central government to assume sick pay responsibility for two months

It is proposed 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.

government.se (16.03.2020) The crisis package now presented can – depending on how the situation develops – encompass more than SEK 300 billion if the entire liquidity reinforcement through tax accounts is used.

Short-term layoffs introduced today

This proposal means that employers’ wage costs can be halved, in that central government will cover a larger share of the costs. This model is similar to short-time work, but the subsidy level is significantly increased. The employee receives more than 90 per cent of their wage. The aim is to save Swedish jobs. It is proposed that the proposal on short-term layoffs enter into force on 7 April and be in effect throughout 2020, but be applied from today, 16 March.

thelocal.se (11.03.2020) Sweden is temporarily scrapping the 'karensdag' – the first unpaid day of your sick leave – in response to the coronavirus, the government announced as it outlined measures to handle the crisis. The decision means that workers will get sickness benefits from the moment they have to be absent from work due to illness, and the state rather than employers will foot the bill for the cost of the first day. It comes into effect today, and will apply for one and a half month for now. Swedish law normally guarantees sick pay from the second day of illness, but concerns had been raised that employees would turn up at work despite feeling ill in order not to lose out on the first day's salary. Sweden's Public Health Agency has urged people to stay at home if they develop symptoms of the coronavirus, however mild, and especially not go to work if they come into contact with risk groups.

OECD (20.03.2020) Many affected countries introduced or announced bold measures over the last days and weeks, often with a focus on supporting the most vulnerable who are bearing a disproportionate share of the burden. This note and the accompanying policy table contribute to evidence-sharing on the role and effectiveness of various policy tools.

Financial Times (20.02.2020) The crisis has illuminated stark differences between the employed and freelancers. Many countries are grappling with how to deal with their self-employed workforces losing income. In Greece, payments of €800 will be issued, as well as tax holidays. The Norwegian government is proposing to compensate self-employed workers for lost earnings up to 80 per cent of their salaries, while the Danes will receive up to 75 per cent.

ncov.mohw.go.kr (19.03.2020)

Measures include:

• 4 months worth of local gift certificates (+1,242 billion won) for beneficiaries of livelihood, medical, residential, and educational benefits (13.77 million households) and legally displaced (300,000 households) * Total amount of 4 months per single household: (livelihood, medical care) 520,000 won / (residential, educational, secondary) 400,000 won
• Local gift vouchers (100,000 won per person per month) for 4 months (+1.5 trillion won) 20% of the incentive (incentive) support when receiving 30% of the remuneration for the elderly job project participants with local gift certificates (+1281 billion won)
• Emergency livelihood (11.9 million households) is provided to low-income households in crisis, such as unemployment and closed business (+200 billion won)
• Reduction of 50% of health insurance premiums for 3 months for the lower 20% of health insurance premiums, 50% reduction to the lower 50% of health insurance premiums in special disaster areas (+2,656 billion won)
• To increase the temporary transition to home care for children in daycare centers and kindergartens, increase the home care allowance budget (+271 billion won)

As the additional budget was finalized, the total expenditure of the Ministry of Health and Welfare increased from 82,526.9 billion won to 86,1944 billion won in 2020. Along with this, a reserve of 883 billion won has been organized and executed to expand the prevention and treatment system, and plans to secure additional reserves if necessary. The Ministry of Health and Welfare will make thorough preparations to promptly execute the supplementary budget and reserves, and will actively work to strengthen corona19-related infectious disease response capabilities and support the livelihood economy.

boletinoficial.gob.ar (24.03.2020)

Prestación monetaria no contributiva única de carácter excepcional destinada a compensar la pérdida o grave disminución de ingresos de personas afectadas por la situación de emergencia sanitaria. El monto de la prestación es de $10.000, se pagará por única vez en el mes de abril. Lo cobrará solo un integrante del grupo familiar.

El Ingreso Familiar de Emergencia será otorgado a las personas que se encuentren desocupadas; se desempeñen en la economía informal; sean monotributistas inscriptos en las categorías “A” y “B”; monotributistas sociales y trabajadores y trabajadoras de casas particulares, siempre que cumplan con los siguientes requisitos: a. Ser argentino o argentina nativo/a o naturalizado/a y residente con una residencia legal en el país no inferior a DOS (2) años. b. Tener entre 18 y 65 años de edad. c. No percibir ingresos por trabajo en relación de dependencia, ser monotributista de categoría "C" o superior, no percibir prestación por desempleo ni jubilaciones, pensiones o retiros de carácter contributivo o no contributivo.

El IFE es compatible con el cobro de la Asignación Universal por Hijo, la Asignación por Embarazo y el programa Progresar.

anses.gob.ar (22.03.2020) Con el objetivo de proteger a los sectores más vulnerables en el marco de la emergencia sanitaria decretada ante la pandemia del coronavirus, ANSES otorgará un bono extraordinario que alcanzará más de 9 millones de jubilados, pensionados y personas que cobran la Asignación Universal por Hijo y por Embarazo.

elsalvador.com (24.03.2020)

Como parte de un nuevo paquete de medidas para contener la propagación del coronavirus, el presidente Nayib Bukele anunció 30 días de cuarentena total domiciliar, así como una transferencia de $300 para 1.5 millones de hogares que dejarán de percibir ingresos mientras dure el mes de cuarentena obligatoria. Pero este beneficio económico no es para todos. ¿Quiénes lo recibirán? Las familias para las que se destinará la subvención de los $300 serán aquellas que cuyo consumo de energía eléctrica es de menos de 250 kilovatios/hora por mes. Las familias beneficiadas, además, son aquellas que deberán estar en sus casas y no podrán ir a sus empleos, y en cuyo hogar no haya otro salario. “Si en el hogar hay un salario, esos hogares no van a recibir ese dinero”, advirtió el mandatario. A partir del consumo de energía establecido se calcula que unos 1.5 millones de hogares (75 % de la población) recibirá esta ayuda, lo que representa al Estado una erogación de $450 millones para un mes.

sn.at (16.03.2020) Weil die aktuelle Krise die Unternehmen vor akute Liquiditätsprobleme stellt, gibt es wesentliche Änderungen gegenüber dem bisherigen Kurzarbeitsmodell. So konnte es bisher bis zu sechs Wochen dauern, bis Kurzarbeit beantragt werden konnte, diese Zeit wird nun auf 48 Stunden verkürzt.

Eine zweite wesentliche Änderung ist auch, dass die Arbeitszeit vorübergehend auch auf null reduziert werden kann. Damit soll gewährleistet werden, dass die Mitarbeiter in den Unternehmen bleiben und die Betriebe nach überstandener Krise rasch wieder ihre Arbeit aufnehmen können. Während Kurzarbeit bisher vor allem von Industrieunternehmen genutzt wurde, soll sie nun auch für kleine und mittlere Betriebe (KMU) und für Kleinstbetriebe anwendbar sein. Die Nettoersatzrate beim neuen Kurzarbeitsmodell beträgt zwischen 80 und 90 Prozent, wobei Geringverdiener die höchste Nettoersatzrate haben. Die Nettoersatzrate ist die Differenz zwischen dem Entgelt für die geleistete Arbeitszeit zuzüglich Kurzarbeitshilfe und vereinbarten Zuschlägen durch das AMS. Beispiel: Wenn jemand 1000 Euro netto verdient und null Stunden arbeitet, soll eine 90-prozentige Ersatzrate greifen, das AMS bezahlt also das Arbeitslosengeld plus einen Zuschlag, das sind dann zwischen 800 und 900 Euro. Das Unternehmen bezahlt nur einen kleinen Restbetrag. Damit ist das Modell auch für Unternehmen deutlich attraktiver als bisher.

compiling/crowdsourcing #socialprotection responses around the world in real time

meijburg.com (18.03.2020)

As previously announced, the Dutch tax authorities will, upon request, grant a business that has been or will be confronted with liquidity problems as a result of the corona crisis, deferral of payment for any VAT, personal income tax, payroll and corporate income tax payable. As soon as the request is received, the Dutch tax authorities will immediately put the tax collection measures on hold. The required statement from an expert third party can be sent later, but – according to the website of the Dutch tax authorities at the time of writing – a four-week deadline will apply. Individual assessment of the request will take place at a later date. What should be included in the expert third party statement will be announced later. The government wants to temporarily defer the payment of energy tax and/or the surcharge for sustainable energy (Opslag Duurzame Energie; ODE) for companies in the second, third and fourth tax brackets. It is still investigating how this can be achieved.

mejiburg.com (18.03.2020)

The current reduced working hours scheme (werktijdverkortingsregeling; WTV) has been withdrawn with immediate effect and will be temporarily succeeded in the very short term by the new temporary emergency bridging measure to retain jobs (Tijdelijke noodmaatregel overbrugging voor werkbehoud; NOW). The temporary emergency measure – which is no longer linked to unemployment benefit and thus means that employees will not have to use up their entitlement to unemployment benefit – will make it possible to financially compensate more employers and, moreover, to do so more quickly than was possible under the withdrawn reduced working hours scheme. Under the NOW, employers who expect a loss in turnover of at least 20% can in relation to that expected loss apply to the Dutch Employee Insurance Agency (Uitvoeringsinstituut Werknemersverzekeringen; UWV) for compensation of the payroll costs up to a maximum of 90% of the payroll. Based on the application, the UWV will make an advance payment of 80% of the compensation. Employers will continue to pay 100% of the salary of the relevant employees. The temporary emergency measure applies, subject to conditions, to both permanent employees and employees with a flexible employment contract. The period can be extended by another three months, but this is likewise subject to conditions. WTV applications that have already been filed but not yet been dealt with will be regarded as filed applications for the purposes of the new measure. Businesses can apply for the compensation for a drop in turnover from March 1. The actual loss in turnover will be determined later on. An auditor’s report is required for applications for large amounts of compensation.

meijburg.com (18.03.2020) The government will shortly introduce a three-month provision for self-employed persons with financial problems. The additional support, which will be implemented by municipalities, can be applied for in the form of an additional allowance for living expenses and/or operating capital. Depending on the income and the composition of the household, the living expenses allowance will top up the income to a maximum of the guaranteed minimum income and does not have to be repaid. To avoid delays in the payment of the allowance, the income of a partner or the assets of the self-employed person will not be taken into account. Support for operating capital will take place in the form of a loan at a reduced interest rate according to the Social Assistance (Self-Employed Persons) Decree (Besluit bijstandverlening zelfstandigen; Bbz)

While the number of reported cases of the new coronavirus in India remains, concerns are already growing about the capacity of its healthcare system to deal with the potential threat.

business.gov.nl (20.03.2020)

You can apply for a payment extension for income tax, corporate tax, payroll tax, and turnover tax (VAT). The Dutch Tax Administration will put on hold any measures in place to collect payment immediately upon reception of your request. You will not have to pay any fines for late payment. Also, it is not necessary to send in any proof straightaway. You will have more time for this. The normal collection interest rate for paying after the payment term has passed will be decreased from 4% to nearly 0% temporarily. This applies to all tax debts. The tax interest rate will also temporarily be set to the lowest possible percentage for all entrepreneurs.

government.nl (16.03.2020)

It is essential that people doing crucial jobs can continue to go to work. So childcare will still be available for the children of people working in one of the crucial sectors. Families in which only one of the parents works in a crucial sector are being asked to look after their children themselves. If this is not possible, they can send their children to school and/or their childcare provider (day nursery, out-of-school care or childminder). It is not a hard requirement that both parents work in a crucial sector. For the government, it is important that people working in crucial sectors can continue to work, and that childcare is available for them. Many children who would normally go to childcare are now at home.

social protection responses to COVID-19 around the world! (Get the new paper here!)

regjeringen.no ( 13.03.2020) the government has prioritized immediate measures to avoid unnecessary layoffs and bankruptcies in viable companies that face an abrupt fall in income. To that end, the government has today announced the following measures: 

• Reduce the number of days that employers are obliged to pay salary to workers at temporary lay-offs, from 15 to 2 days. This will be a temporary measure to improve companies’ liquidity and help avoid massive lay-offs.
• Remove the 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. This will reduce the loss of income for workers.

prise en charge des enfants des personnels soignants pendant l'isolement et la fermeture des écoles

The Globe and Mail (19:03.2020) The government of Canada has responded to the economic crisis facing Canadian families by proposing to spend $27-billion dollars, by making existing programs easier to access (employment insurance); designing a new program (a new Emergency Care Benefit); expanding existing programs for students, seniors and Indigenous peoples among others; and allowing Canadians to defer filing and paying taxes.

pour les personnes exposées au coronavirus, le décret prévoit de ne pas appliquer le délai de carence, afin de permettre le versement de l'indemnité complémentaire à l'indemnité journalière par l'employeur dès le premier jour d'arrêt de travail, par cohérence avec la suppression du délai de carence du bénéfice des indemnités journalières mis en place par le décret n° 2020-73 du 31 janvier 2020 portant adoption de conditions adaptées pour le bénéfice des prestations en espèces pour les personnes exposées au coronavirus (covid-19).