Apprentices not in their apprenticeship for the entire financial year were excluded so that the earnings weren’t affected by a learner’s income after they ended their apprenticeship.
Cafodd prentisiaid nad oeddent yn eu prentisiaeth am y flwyddyn ariannol gyfan eu heithrio er mwyn sicrhau nad oedd incwm dysgwr ar ôl gadael ei brentisiaeth yn effeithio ar yr enillion.