In order to cultivate more high-quality talents, enterprises often hold some employee training activities. How to make accounting entries for the generated training fees? The knowledge about accounting entries of staff training fees is very practical in practical work, and financial personnel must master it. Let's get to know each other!

Accounting entry of employee training fee

1. When the employee training fee is accrued:

Borrow: management fee

Loans: Payables-Employee Education Fund

2. When paying employee training fees:

Borrow: Payables to Employees-Employee Education Fund

Credit: cash on hand/bank deposit.

Can the invoices obtained from training fees be reimbursed?

A: Any reimbursement within the scope stipulated by the state can be reimbursed. Generally, as long as the boss agrees, the invoices obtained from training fees can be reimbursed. According to the education funds accounting, included.

Management expenses-employee education fund

Theme.

Accounting entries of employee training fee reimbursement

At the time of reimbursement:

Borrow: Payables to Employees-Employee Education Fund

Loan: Cash on hand (bank deposit)

Cumulative time:

Borrow: management expenses-employee education funds

Loans: Payables-Employee Education Fund

Income tax treatment of training fees

1. According to the relevant regulations, except as otherwise provided by the financial and tax authorities in the State Council, the training fees incurred by enterprises can be deducted before tax for the part that does not exceed 2.5% of the total wages and salaries. For the excess, it can also be carried forward to the next tax year for deduction.

2. If it is a high-tech enterprise or a recognized technologically advanced service enterprise, the actual employee education expenditure, such as training fees, is allowed to be deducted before tax for the part that does not exceed 8% of the total wages and salaries, and the excess part is allowed to be deducted in future tax years.

Accounting treatment of training fees collected for education and training

1, after receiving the training invoice, it belongs to expenses:

Borrow: management fee

Credit: cash

2, take the training fee, it is income:

Debit: accounts receivable

Loan: income from main business

3. If a part is collected first and the balance can't be recovered, it can be treated as bad debt, as follows:

Debit: bad debt provision-bad debts of accounts receivable

Credit: accounts receivable