The answer to this question varies depending on the situation. The important thing to remember is that wages are only eligible for the subsidy if the apprentice was employed or hosted by a small business on 1 March 2020. It is also important to remember that:
Those who take on a new apprentice as a host employer
If you take on an eligible apprentice who was let go by their previous host employer, but remains employed by the same GTO, you can access the subsidy.
If you take on an eligible apprentice who was previously employed directly by a small business, but has been subsequently employed by a GTO, the GTO can choose to keep the reimbursement or pass on all, or some of it, to you as a host employer.
Those who employ a new apprentice directly
If you re-engage (employ) an eligible apprentice who was let go by their previous employer, you can access the subsidy for that apprentice from the time they are employed to 30 September 2020.