Reimbursement and payment when education funds actually occur: Debit: Payable to employees-education funds. Credit: Cash on hand. Month-end distribution: borrowing: manufacturing expenses or management expenses. Loan: Payable staff salaries-education funds.
(1) Conscientiously implement the Decision of the State Council on Vigorously Promoting the Reform and Development of Vocational Education (Guo Fa [2002]16), which states that "general enterprises can fully withdraw education and training funds according to 1.5% of the total wages of employees, and enterprises with high technical requirements, heavy training tasks and good economic benefits can withdraw them according to 2.5% and include them in the cost". It is necessary to ensure that funds are earmarked for the education and training of workers, especially front-line workers, and it is strictly forbidden to use them for other purposes.
(2) According to the regulations of the National Bureau of Statistics on the composition of total wages (OrderNo. 1990 of the National Bureau of Statistics), total wages consist of six parts: hourly wages, piece-rate wages, bonuses, allowances and subsidies, overtime wages and wages paid under special circumstances. The enterprise shall withdraw the employee education and training funds according to the regulations, and deduct them before the enterprise income tax according to the standard of the total taxable wages and the proportion stipulated in the tax law. The balance of the current year can be carried forward to the next year to continue to use.
(three) the extraction, distribution and use of funds for the education and training of enterprise employees must strictly abide by the provisions of the state on financial accounting and taxation systems.
(four) staff education and training funds must be earmarked for the education and training of all employees, especially to strengthen the cultivation of all kinds of high-skilled personnel.
(five) the scope of enterprise staff education and training expenses 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.
Legal basis:
Notice of the Ministry of Finance on Printing and Amending the Accounting Standards for Enterprises No.9-Employees' Remuneration (20 14)
Article 7 Social insurance premiums and housing accumulation fund such as medical insurance premiums, work-related injury insurance premiums and maternity insurance premiums paid by enterprises for employees, as well as trade union funds and employee education funds withdrawn according to regulations, shall be calculated and determined in accordance with the prescribed accrual basis and accrual ratio during the accounting period when employees provide services for them, and the corresponding liabilities shall be confirmed and included in current profits and losses or related asset costs.