Attachment: Regulations for the Implementation of the Labor Contract Law (Draft)
Article 19 If an employer spends more than 30% of its average salary in the previous year on training 1 workers at one time or within 12 months, it shall be deemed as providing special training expenses as stipulated in the first paragraph of Article 22 of the Labor Contract Law. The training expenses stipulated in the second paragraph of Article 22 of the Labor Contract Law include training expenses with payment vouchers, travel expenses during training and other direct expenses arising from training.