The general enterprise shall fully withdraw the education and training funds of employees according to 65438+ 0.5% of the total wages of employees. In addition, there are three ways for enterprises to supplement employees' education and training funds: ① For new projects, enterprises should fully consider factors such as post technical skills requirements and equipment operation difficulty, and allocate technical skills training fees in project investment according to relevant standards stipulated by the state. (two) enterprises to carry out technological transformation, project introduction, new technology research and development, trial production of new products, it should be in accordance with the relevant provisions of the project investment from the extraction of technical skills training funds. (3) The trade union funds retained by the enterprise trade union in accordance with the regulations in that year should be used for the education and training of employees and included in the trade union budget. For item E, the expenses for employees of enterprises to participate in social education and personal on-the-job education to obtain degrees shall be borne by individuals, and the funds for education and training of employees of enterprises shall not be misappropriated.