Staff education and training expenses include:
1, induction and job transfer training;
2. Adaptability training for various posts;
3. On-the-job training, vocational and technical level training and high-skilled personnel training;
4. Continuing education of professional and technical personnel;
5, special operations personnel training;
6, the enterprise organization staff training costs;
7, employees to participate in professional skill appraisal, professional qualification certification and other expenses;
8. Purchase teaching equipment and facilities;
9, employee post self-study incentive fee;
10, employee education and training management fee;
1 1, other expenses related to employee education.
According to the law, general enterprises should withdraw the education and training funds in full according to 1.5% of the total wages of employees. Employees with high technical requirements, heavy training tasks and good economic benefits can be extracted by 2.5% and included in the cost. It is necessary to ensure that the funds are fully extracted and earmarked, and it is strictly forbidden to use them for other purposes. So, it includes training fees.
The employee education and training expenses shall be accrued according to 65438+ 0.5% of the total taxable wages approved by the tax authorities, and the actual employee education expenses shall be paid.
Staff education funds are not equal to staff training fees, but are mainly used for staff training. The expenditure scope of employee education and training funds includes: on-the-job and post-transfer training, various post adaptability training, on-the-job training, vocational and technical level training, high-skilled personnel training, continuing education of professional and technical personnel, etc.