Employee education funds refer to the expenditure for continuing education, training and skill upgrading of employees. The Law of People's Republic of China (PRC) on Staff Education stipulates that enterprises should provide employees with opportunities for continuing education and training, and set up a special account for staff education funds, which should be included in the basic budget of enterprises. Specifically, according to the Management Regulations, an enterprise should allocate education funds at least 2.5% of the total wages of employees, and not less than 1.5% of the total wages of employees. The specific proportion can be determined by the enterprise according to the actual situation, but it should be reported to the local labor and social security administrative department for the record. In addition, when using employee education funds, enterprises should formulate education and training plans based on the principles of individual employee applications and enterprise needs, combined with factors such as positions, positions, skill levels and development plans to ensure fairness, rationality and effectiveness in the use of employee education funds. It should be noted that enterprises that fail to extract employee education funds according to law, or misappropriate or abuse employee education funds, will face legal responsibility and public condemnation.
How should enterprises use staff education funds? Enterprises in the use of employee education funds, should be combined with the actual situation to determine the content and form of training, at the same time, according to the principle of individual employees' applications and enterprise needs, formulate education and training plans, and carry out practical and effective training activities through public bidding or independent selection of training institutions and teachers.
Employee education funds are an important basis for ensuring employees' right to continue education and training. Enterprises should extract and rationally use staff education funds according to law to promote the improvement of staff quality and the stability of enterprise development. At the same time, for illegal misappropriation or abuse of employee education funds, arrears of employee education funds and other acts, we must be held accountable according to law.
Legal basis:
Article 13 of the "People's Republic of China (PRC) Staff Education Law" shall allocate staff education funds according to more than 2.5% of the total wages of staff and workers, and shall not be less than 65,438+0.5% of the total wages of staff and workers; The specific proportion is determined by the unit according to the actual situation and reported to the local labor and social security administrative department for the record.