Included in the management expenses-the subject of employee education funds. 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.

Staff education funds are accrued as staff education expenses according to a certain proportion of 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.

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The Decision of the State Council on Vigorously Promoting the Reform and Development of Vocational Education (Guo Fa [2002]16) stipulates that' general enterprises shall fully withdraw education and training funds according to 65,438+0.5% of the total wages of employees, and enterprises with high technical requirements, heavy training tasks and good economic benefits shall fully withdraw employees according to 2.5%, which shall be included 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.

According to 2.5% of the wages payable, the employee education funds shall be accrued. The expenses mainly include training materials, teachers' fees, outsourcing training fees, travel and transportation expenses for training teachers and outsourcing trainers, training consumables and spare parts, etc.

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