Expenditure scope of employee education funds
According to the Opinions on the Management of the Extraction and Use of Employees' Education Funds in Enterprises (Cai Jian [2006] No.317), the expenditure scope of employees' education funds includes 1 1 item, namely: adaptive training for various posts; Induction and job transfer training; On-the-job training, vocational and technical level training and high-skilled personnel training; Continuing education of professional and technical personnel; Special operations personnel training; Expenditure on employee training sent by enterprises; Expenditure of employees participating in vocational skill appraisal and vocational qualification certification; Staff post self-study incentive fee; Purchase teaching equipment and facilities; Staff education and training management expenses and other expenses related to staff education.
Under what circumstances shall not be charged from the employee education funds?
1. Employees of an enterprise who participate in social education or on-the-job education due to obtaining a degree shall not be paid out of the employee education funds.
2, the enterprise senior management personnel to go abroad for training and study, as a one-time single expense is higher, shall not be charged from the staff education funds.
Is it necessary to pay taxes on employee education funds?
1. For enterprises that have established employee training system, the employee education funds generated by outsourcing employee training can be used as pre-tax expenses.
2, the cost of vocational post training, do not have to pay a tax; However, if it belongs to the cost of continuing education, you need to pay a tax.
3. If the expenses incurred after the employee's overseas training is approved by the enterprise are charged in the cost of the enterprise, there is no need to declare and pay taxes.
4. The unit reimburses the employee training fee, which does not belong to the personal income range and does not pay a tax.