Training fees should be included in the employee education funds, and the employee education funds of general enterprises can be retained by 2.5% of the total wages.

Cumulative time:

Borrow: management expenses-employee education funds

Loans: Payables-Employee Education Fund

Consumption time:

Borrow: Payables to Employees-Employee Education Fund

Loan: Cash on hand (bank deposit).

The extraction and use of deferred materials for employee education funds shall be accounted for in the subject of "Payable Employee Compensation".

The education funds for enterprise employees come from companies with unified units and unified accounting (including construction enterprises), and the expenses can be controlled within the range of 2.5-5% of the total wages and directly included in the production cost (circulation fee). 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 originally stipulated by enterprise costs or non-operating expenses are changed to 2.5% of total wages, and non-operating expenses are no longer charged.

The funds for organizing the education of employees by capital construction units shall be spent in capital construction investment.

The employee education funds held by the shut-down enterprises and the infrastructure stop-up units shall be spent in the cleaning and maintenance fees of the shut-down enterprises and the maintenance fees of the stop-up units.

References:

Baidu encyclopedia-employee education fund