1, accrual ratio difference
The 8% accrual ratio means that the enterprise needs to withdraw the employee education funds according to 8% of the total wages, and 2.5% refers to the accrual according to 2.5% of the total wages. Therefore, the former is three times that of the latter.
2. The scale of funds is different.
Due to the different proportion of withdrawal, there are significant differences in the scale of funds between the two schemes. According to the ratio of 8%, the annual investment of enterprises in employee education will be much higher than the ratio of 2.5%.
3. Flexibility of use
Although both schemes have clear regulations on the use, the 8% scheme may be more flexible because of the different scale of funds. Enterprises can have more funds for the education and training of employees, thus improving their professional skills and quality.
4. Impact on employee development
A high proportion of employee education funds means that enterprises pay more attention to the education and training of employees, which not only helps to improve the skills and knowledge of employees, but also enhances the overall competitiveness of enterprises.
5. Tax incentives
According to China's tax law, employee education funds can be deducted before tax when calculating enterprise income tax. Although both schemes have this treatment, the actual tax saving effect will vary with the amount.