How to deal with the accounting of employee training fee reimbursement?
Staff training fees need to be determined according to the actual situation. Generally, it is included in the manufacturing expenses (production workshop), management expenses (management department), sales expenses (sales department) and other subjects according to the employee's department. General taxpayers who obtain special invoices can deduct the corresponding input tax.
(1) When an enterprise accrues employee training fees, the specific accounting treatment is as follows:
Borrow: management expenses-employee education funds
Sales expenses-employee education fund
Taxes payable-VAT payable (input tax)
Loans: Payables-Employee Education Fund
(2) When an enterprise pays employee training fees, the specific accounting treatment is as follows:
Borrow: Payable Staff Salary-Staff Education Fund
Credit: cash on hand/bank deposit.
What is the salary payable to employees?
Salary payable to employees refers to all kinds of salary payable to employees by enterprises according to relevant regulations.
The salary payable to employees is based on salary, bonus, allowance, subsidy, employee welfare fee, social insurance fee, housing accumulation fund, trade union fund, employee education fund, and employee labor relationship termination compensation.
Non-monetary benefits
、
Other expenses related to obtaining services provided by employees.
The salary payable to employees should be accounted for in detail.