How to record a change of employer in the ILR

ILR Further education and training providers


Last updated

From: Education and Skills Funding Agency


If the apprentice changes employer, the provider, and new employer should agree a price for the remaining training and assessment, we call this a ‘residual’ price.

You should record this residual price in the ILR using the 'Apprenticeship Financial Record' entity in ILR returns.

How to record a residual price

The residual price should be based on:

  • the learner’s previous earnings and
  • the cost to deliver the remaining parts of the programme.

You record a residual training price as TNP 3 and a residual end point assessment price as TNP 4.

These identify the price of the remaining training and/or assessment left to be delivered following this change of employer.

The ESFA will use this price information to calculate the earnings for the remainder of the programme and match to the new employer's account.

The completion element is then calculated on the latest price record in your ILR data. This means a completion element will be 20% of TNP3 and TNP4 (where applicable). 


Need support

For further information please see Calculating the TNP value after a change in employer for information on how to calculate the TNP.

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