According to Article 5 of People's Republic of China (PRC) Vocational Education Law, citizens have the right to receive vocational education according to law. Article 6 People's governments at all levels shall incorporate the development of vocational education into their national economic and social development plans. Industry organizations, enterprises and institutions shall fulfill their obligations to implement vocational education according to law.
According to the Decision of the State Council on Vigorously Promoting the Reform and Development of Vocational Education (Guo Fa [2002] 16): 19. All kinds of enterprises should implement vocational education and staff training according to the provisions of the Vocational Education Law of People's Republic of China (PRC), and bear the corresponding expenses. General enterprises can fully withdraw the education and training funds according to 65438+ 0.5% of the total wages of employees, and enterprises with high technical quality requirements, heavy training tasks and good economic benefits can withdraw them according to 2.5% and include them in the cost.
It is necessary to ensure that funds are earmarked for the education and training of workers, especially front-line workers, and it is strictly forbidden to use them for other purposes. Enterprise technical transformation and project introduction shall be used for technical training of employees in accordance with the prescribed proportion of funds. The local people's governments at or above the county level may collect the vocational education funds they should bear for enterprises that fail to implement vocational education and training for employees and refuse to make corrections after being ordered to do so.
According to Article 46 of the Employment Promotion Law of People's Republic of China (PRC), the people's governments at or above the county level strengthen overall coordination, encourage and support various vocational colleges, vocational skills training institutions and employers to carry out pre-service training, on-the-job training, re-employment training and entrepreneurship training according to law; Encourage workers to participate in various forms of training. Article 67 In violation of the provisions of this Law, if an enterprise fails to withdraw funds for the education of employees in accordance with the provisions of the state, or misappropriates funds for the education of employees, the labor administrative department shall order it to make corrections and punish it according to law.
According to the above documents, it can be seen that providing staff education funds is a mandatory requirement in law and an obligation of the employer. It is illegal to withdraw and use it illegally.