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I think you can still get the small employer waiver (assuming new employer is also small). PSM says;
EEF code 2
Entitlement to 16-18 apprenticeship funding where the learner is 19 or over.
Record EEF code 2 when:
the apprentice is restarting a programme on or after their 19th birthday and was aged 16 to 19 when they originally started.
It doesn't specify restarts only after a break, so I'd count a restart after a withdrawal. If they're entitled to 16-18 funding, that surely includes the small employer waiver?
Kala
Restart from Withdrawal query
Created
Hello, we have an apprentice looking to restart from withdrawal with the new employer. The learner was aged 18 at the original start date and was eligible for the small employer contribution waiver, but is now 19 when he restarts with the new employer . Will he have to charge the new employer he 5 % Contribution for the residual price, or will they be exempt due to this learner being 16-18 when originally started programme? Thank you for any support.