We would like to share this information provided by the National Apprenticeship Service.
Where apprentices are furloughed (granted a leave of absence) they are permitted to continue with their training where their provider can continue to deliver this remotely.
The Coronavirus Job Retention Scheme allows employers to claim for 80% of furloughed employees’ (employees on a leave of absence) usual monthly wage costs, up to £2,500 a month, plus the associated Employer National Insurance contributions, and minimum automatic enrolment employer pension contributions on that wage.
A furloughed employee can take part in volunteer work or training, as long as it does not provide services to or generate revenue for, or on behalf of the employer. Training in this context includes apprenticeship off-the-job training.
Where their provider can continue to deliver training remotely, a furloughed apprentice can therefore continue their apprenticeship whilst furloughed.
Where training is undertaken by furloughed workers, at the request of their employer, workers are entitled to be paid at least the NLW/NMW for this time. In most cases, the furlough payment of 80% of a worker’s wage, up to the value of £2,500, will provide sufficient monies to cover these training hours. However, where the furlough payment does not meet the appropriate minimum wage for the time spent training, employers will need to pay the additional wages.
For additional information on the Coronavirus Job Retention Scheme please consult HMRC’s guidance.