Accounting entry of training fee
Staff training fees incurred by enterprises should be included in staff education funds. Staff education and training expenses of enterprises include: induction and job transfer training, various job adaptability training, vocational and technical level training, high-skilled personnel training, continuing education of professional and technical personnel, special operations personnel training, staff transportation training expenses organized by enterprises, staff participation in vocational skill appraisal and professional qualification certification expenses, teaching equipment and facilities purchase expenses, staff post self-study incentive expenses, and staff education and training management fees.
Borrow: management expenses-employee education funds
Loan: Payable Staff Salary-Staff Education Fund
Borrow: Payables to Employees-Employee Education Fund
Loan: Cash on hand (or bank deposit)
Staff education funds refer to a certain proportion of the total wages of enterprises used for staff education, paid by enterprises, for staff to learn advanced technology and improve their cultural level. The employees of the unit not only have the right to receive labor remuneration, the right to enjoy collective welfare, but also the right to receive on-the-job knowledge learning and follow-up education, all of which require certain education funds.
What is the salary payable to employees?
The wages payable to employees by enterprises in accordance with relevant regulations shall be paid to employees in accordance with wages, bonuses, allowances, subsidies, employee welfare funds, social insurance premiums, housing accumulation funds, trade union funds, employee education funds, compensation for termination of employee labor relations, non-monetary benefits and other expenses related to obtaining services provided by employees.