1. In order to improve employees' professional skills, better serve enterprises, or special post training required by laws and regulations, the training expenses incurred belong to the expenditure range of employees' education funds and are not included in employees' personal salary income.
2, enterprise employees to participate in social education and on-the-job education and training costs, the cost should be borne by the individual, can not occupy the enterprise employee education and training funds, included in the personal salary to calculate personal income tax.
Tips: The above information is for reference only.
Reply time: February 2022-14. Please refer to the latest business changes announced by Ping An Bank in official website.