Advice on furloughing apprentices (from GOV.UK)
Apprentices – they can be furloughed, but must be paid ALV (Apprenticeship Living Wage), NLW (National Living Wage) or NMW (National Minimum Wage) whilst training.
What you’ll need to make a claim
Employers should discuss with their staff and make any changes to the employment contract by agreement. Employers may need to seek legal advice on the process. If sufficient numbers of staff are involved, it may be necessary to engage collective consultation processes to procure agreement to changes to terms of employment.
To claim, you will need:
· your ePAYE reference number
· the number of employees being furloughed
· the claim period (start and end date)
· amount claimed (per the minimum length of furloughing of 3 consecutive weeks)
· your bank account number and sort code
· your contact name
· your phone number
You will need to calculate the amount you are claiming. HMRC will retain the right to retrospectively audit all aspects of your claim.
Minimum furlough periods
Any employees you place on furlough must be furloughed for a minimum period of 3 consecutive weeks. When they return to work, they must be taken off furlough. Employees can be furloughed multiple times, but each separate instance must be for a minimum period of 3 consecutive weeks.
Advice from the GOV.UK
Advice from our HR Helpline Partners, Bhayani Law