Employees shall not enjoy other training subsidy policies repeatedly during the training period for employees in enterprises; If the labor service sends employees to participate in work-for-relief training, the actual employer shall apply for training subsidies. In principle, each person can only enjoy 1 job training subsidy every year, and the total training subsidy shall not exceed 3 times. The same occupation and the same level cannot be enjoyed repeatedly. Subsidy standard: If the employer organizes training by industry, it will give the employer subsidies by industry according to the stipulated training period and the standard of 600 yuan per person per month. Those who have obtained higher vocational certificates after training shall be subsidized according to the current subsidy standard for OEM training. If the employees participating in the training have not obtained the vocational certificate, they will be subsidized according to 70% of the current training subsidy standard for employees. Eligible employees can only enjoy a subsidy for training on behalf of employees, and employees who have participated in training on behalf of employees may not enjoy it again.

Legal basis:

People's Republic of China (PRC) labor contract law

Article 3 The conclusion of a labor contract shall follow the principles of legality, fairness, equality, voluntariness, consensus through consultation, honesty and credibility. The labor contract concluded according to law is binding, and the employer and the employee shall perform the obligations stipulated in the labor contract.

Article 10 To establish labor relations, a written labor contract shall be concluded. If a labor relationship has been established and a written labor contract has not been concluded at the same time, a written labor contract shall be concluded within one month from the date of employment. If the employer and the employee conclude a labor contract before employment, the labor relationship shall be established from the date of employment.

Article 36 The employing unit and the employee may terminate the labor contract through consultation.

Derivative problem:

Does the enterprise receive government subsidies to pay enterprise income tax?

Yes, if the subsidies received are directly linked to the income or quantity of goods, labor services, services, intangible assets and real estate, the value-added tax shall be calculated and paid according to the regulations. Financial subsidy income obtained under other circumstances does not belong to VAT taxable income, and VAT is not levied.