The government has confirmed that apprentices can continue with their funded training, when their employer uses the job retention scheme, as long as they are paid the apprenticeship minimum wage “for all the time they spend training”.
HMRC guidance published on 4th April 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
Read the full guidance here.