The HMRC guidance on claiming employees’ wages through the Coronavirus Job Retention Scheme has been updated to confirm that apprentices can continue with funded training when employers use this scheme. The guidance states that ‘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.’
