Related information:
1. The accounting entries for paying staff training fees are as follows:
(1) Debit: Payables-Employee Education Fund.
(2) Loans: accounting for employees' salaries payable in bank deposits: enterprises should account for the extraction, settlement and use of employees' salaries payable through the subject of "employees' salaries payable". The credit of this course registers the amount of employee compensation that has been allocated and included in the relevant cost items.
2. Matters needing attention in paying employee training fees:
From the perspective of the coverage time and payment form of salary, employee salary includes all monetary salary and non-monetary benefits given by the enterprise during and after the employee's employment; From the object of payment, it includes benefits provided to employees themselves and their spouses, children or other dependents, such as pensions paid to spouses, children or other dependents of employees who died or were injured in the line of duty.
3. Expenditure scope of employee education funds: induction and job transfer training; Adaptability training for various posts; On-the-job training, vocational and technical level training and high-skilled personnel training; Continuing education of professional and technical personnel; Special operations personnel training; Expenditure on employee training sent by enterprises.
Expenditure of employees participating in vocational skill appraisal and vocational qualification certification; Purchase teaching equipment and facilities; Staff post self-study incentive fee; Staff education and training management expenses; Other expenses related to employee education.