Staff education funds refer to a certain proportion of the total wages of enterprises used for staff education, paid by enterprises, for staff to learn advanced technology and improve their cultural level.
The employee education fund is to extract the expenses for employee education according to a certain proportion of the total wages. Employees in units not only have the right to receive labor remuneration and collective welfare, but also have the right to receive on-the-job training and follow-up education, all of which require certain education funds.
The extracted employee education funds are also the current liabilities of the unit. The extraction and use of employee education funds are accounted for in the subject of "employee compensation payable".
The extraction and use of employee education funds are accounted for in the subject of "employee compensation payable".
Enterprise staff education funds come from unified accounting units and companies, including construction enterprises, which can be controlled within the range of 2.5% to 5% of the total wages and directly included in the production cost circulation fee. If there is a shortage, the insufficient part belongs to the technical training expenses of enterprises to develop new technologies and research new products, which can be directly included in the cost, and belongs to the training expenses of other employees, and is still spent in the after-tax profits of enterprises.
The funds for amateur education of workers in trade union funds are still used for amateur education of workers. Grass-roots trade unions can generally allocate their retained funds from 25% to 60% included in the trade union budget.
Employees' education-related expenses, which were originally stipulated as enterprise costs or non-operating expenses, were changed to expenses within 2.5% of total wages, and non-operating expenses were no longer charged.
Legal basis: Notice on the pre-tax deduction policy of education funds for enterprise employees II. Deduction of employee education funds before tax must follow the principle of actual occurrence. That is, the employee education funds that are allowed to be deducted before tax must be the actual part of the enterprise, and the employee education funds that have been accrued but not actually incurred on the books shall not be deducted before tax in the tax year. Only what actually happens can be deducted before tax.
Three, the redundant staff education funds need to be adjusted. That is to say, the employee education expenses deducted before tax must be within 8% of the total taxable wages and salaries after 20 18. The taxable income shall be increased for the part exceeding the deduction limit.
Four, more than the limit of employee education funds can be postponed. If the excess is not deducted before 20 17, it can be postponed to 18, and the excess can be postponed indefinitely.