Staff training fee belongs to the management expense subject, and staff training is the necessity of better development of enterprises. Training will naturally generate costs, such as hiring special personnel for training, daily consumption of employees during training, and consumption of office supplies are all included in the training fee. Then what accounting subjects are included in employee training fees, which accountants need to be familiar with.
The employee education fund is to extract the expenses for employee education according to a certain proportion of the total wages. Employees in units not only have the right to receive labor remuneration and collective welfare, but also have the right to receive on-the-job training and follow-up education, all of which require certain education funds.
According to the Notice on Pre-tax Deduction Policy for Employees' Education Funds in Enterprises: the part of employees' education expenses incurred by enterprises that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years.
If it is borne by the company, it can be recorded in the management expenses, and it can also be recorded in the wages payable to employees-welfare expenses, because in the current flexible management, the employee training organized by enterprises has gradually been included in the employee welfare expenses, and of course it can also be regarded as the cost of enterprise management, so it is included in the management expenses, and if it is borne by employees themselves, it is included in other accounts receivable.
Accounting treatment of training fees:
1. Accrual: debit: management expenses-employee education fund, and credit: payable employee salaries-employee education fund.
2. Payment time: debit: management expenses-employee education funds, and credit: bank deposit.