General enterprises withdraw funds for education and training in full according to 65438+ 0.5% of the total wages of employees, and enterprises with high technical requirements, heavy training tasks and good economic benefits can withdraw funds according to 2.5%.
Staff education fund is a certain proportion of total wages, which is used for staff education. The employees of the unit 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, so they need certain education funds.
The extraction and use of employee education funds are accounted for in the subject of "employee compensation payable".
Enterprise staff education funds come from unified units and unified accounting companies (including construction enterprises), which can be controlled within the range of 2.5-5% of total wages and directly included in production costs (circulation fees). If there is a shortage, the insufficient part belongs to the technical training fee for enterprises to develop new technologies and research new products, which can be directly included in the cost; Other staff training expenses are still spent in the after-tax profit retention of enterprises.
The funds for amateur education of workers in trade union funds are still used for amateur education of workers. Grass-roots trade unions can generally be included in the trade union budget within 25% of their retained funds (60% of administrative funds are allocated to trade unions).
Employees' education-related expenses, which were originally stipulated as enterprise costs or non-operating expenses, were changed to less than 2.5% of total wages and were no longer included in non-operating expenses.
The capital construction unit shall include the employee education funds in the capital construction investment.
The funds for the education of employees held by enterprises that have been shut down and units that have stopped construction or postponed construction shall be spent in the cleaning and maintenance fees of enterprises that have been shut down and the maintenance fees of units that have stopped construction or postponed construction.
What's the difference between training fees and employee education funds?
1 has different meanings.
Training fee refers to all expenses directly incurred by each unit to carry out training.
Employees' education funds shall be drawn by enterprises in accordance with the provisions of the tax law and a certain proportion of total wages for employee education.
2, the scope is different
Training fee is all the expenses directly incurred by the unit in training. According to the Measures for the Administration of Training Fees of Central and State Organs, the scope includes teachers' fees, accommodation fees, meals, training venue fees, training materials fees and transportation fees.
According to the Notice on Management Opinions on the Extraction and Use of Education Funds for Enterprise Employees (Caijian [2006] No.3 1 7), the expenditure scope of education funds for enterprise employees includes:1,on-the-job 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.
3. Different income tax treatment.
There are special standards for training fees, which can be fully deducted before enterprise income tax in accordance with relevant regulations.
Employees' education expenditure is less than 2.5% of the total wages and salaries, which is allowed to be deducted; The excess is allowed to be deducted in future tax years.
What is the proportion of education and training funds?