HMRC publish furlough and training guidance for apprentices

The government has finally confirmed that apprentices can continue with funded training when employers use the job retention scheme, subject to being paid the apprenticeship minimum wage “for all the time they spend training”.

HMRC guidance published today (click here),  says: “Apprentices can be furloughed in the same way as other employees and they can continue to train whilst furloughed.

“However, you must pay your Apprentices at least the Apprenticeship Minimum Wage, National Living Wage or National Minimum Wage (AMW/NLW/NMW) as appropriate for all the time they spend training. This means you must cover any shortfall between the amount you can claim for their wages through this scheme and their appropriate minimum wage.

“Guidance is available for changes in apprenticeship learning arrangements because of COVID-19.” Click here