The costs as associated with employing an apprentice or trainee are no different to those of taking on a employee.  These include:

• Wages
• Superannuation
• Annual leave and leave loading
• Sick leave
• Workers compensation

The benefit in employing an apprentice through Group Training is that all these costs are rolled into one hourly rate and invoiced to your business and is claimable as a Goods and Service on a business' BAS.