Under normal circumstances, employee education funds can be accounted according to the invoice amount. Only when it is settled, the employee education funds that can be deducted before income tax shall not exceed 8% of the total salary of the current year.

The employee education fund refers to a certain proportion of the total wages allocated by enterprises for employee education, which is the expenses paid by enterprises for employees to learn advanced technology and improve their cultural level.

The employee education fund is a certain proportion of the total wages, which is used for employee education. The employees of the unit 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. Therefore, a certain amount of education funds is needed. According to the Notice on Pre-tax Deduction Policy of Enterprise Employee Education Fund (Caishui [2018] No.51), the employee education fund expenditure incurred by the enterprise. The excess is allowed to be carried forward to the next tax year for deduction.

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 "Payable Employee Compensation".

How is the management of the extraction and use of education funds for enterprise employees stipulated?

According to the Notice on Printing and Distributing (Cai Jian [2006] No.317), in order to effectively implement the Decision of the State Council on Vigorously Promoting the Reform and Development of Vocational Education, enterprises with high technical requirements, heavy training tasks and good economic benefits can fully withdraw education and training funds at 0.5% of the total wages of employees. Full withdrawal of staff education and training funds. We must ensure that the funds are used exclusively for the education and training of employees, especially front-line employees, and it is strictly forbidden to use them for other purposes. Staff education and training funds must be earmarked, especially to strengthen the training of all kinds of high-skilled personnel.

First, the specific scope of enterprise staff education and training funds includes:

1. Induction and job transfer training;

2. Adaptability training for various posts;

3. On-the-job training, vocational and technical level training and high-skilled personnel training;

4. Continuing education of professional and technical personnel;

5. Training of special operators;

6. Staff training expenses organized by enterprises;

7 employees to participate in professional skill appraisal, professional qualification certification and other expenses;

8. Purchase teaching equipment and facilities;

9. Staff post self-study incentive fee;

10. Staff education and training management expenses;

1 1. Other expenses related to employee education.

2. For employees who are approved by the unit or must receive training outside the unit according to the national, provincial and municipal regulations, the training-related expenses shall be borne by the employee's unit.

3. Approved by the unit to participate in continuing education and the relevant government departments to organize professional and technical, on-the-job training, vocational and technical level training and high-skilled personnel training funds can be charged from the employee education and training funds of the enterprise where the employee works.

4. In order to protect employees' learning rights and improve employees' basic skills, more than 60% of employees' education and training funds should be used for the training of talents, especially high-skilled talents, as well as the technical training and continuing learning of on-the-job personnel.

Five, enterprise employees to participate in social education and personal participation in on-the-job education to obtain a degree, the cost should be borne by the individual, can not occupy the enterprise staff education and training funds.

Six, the enterprise senior management personnel to go abroad for training and inspection, higher one-time costs should be charged to other management costs, to avoid crowding out the daily staff education and training costs.

Seven, industrial and mining construction enterprises and other enterprises that employ more migrant workers, as well as enterprises that receive more migrant workers in the process of urbanization, the training expenses for migrant workers and migrant workers can be paid from the staff education and training funds. "