The accounting entries for paying staff training fees are as follows:

Borrow: Payables to Employees-Employee Education Fund

Loans: bank deposits

Accounting for the salary payable to employees:

The enterprise shall account for the extraction, settlement and use of the payable employee compensation through the subject of "Payable Employee Compensation". The lender of this course registers the amount of employee compensation that has been allocated and included in the relevant cost items, and the borrower registers the amount of employee compensation actually paid, including the deducted amount. The credit balance at the end of this course reflects the unpaid salary payable by the enterprise.

The account of "Payable Staff and Workers' Salary" should be accounted for in detail according to the detailed accounts of such items as salary, employee welfare, social insurance, housing accumulation fund, trade union funds, employee education funds and non-monetary welfare.

How to confirm the salary payable to employees?

An enterprise shall, during the accounting period when employees provide services for it, include employee salaries (including monetary salaries and non-monetary benefits) in the relevant asset costs or current profits and losses according to the beneficiaries of employee services, and at the same time recognize them as employee salaries payable. Staff salaries of production department personnel should be recorded in the subjects of "production cost", "manufacturing cost" and "labor cost", and staff salaries of management department personnel should be recorded in the subject of "management expenses".

When calculating the salary payable to employees, if the state stipulates the basis and proportion of accrual, it shall be accrued according to the standards stipulated by the state. If the state does not stipulate the accrual basis and the accrual ratio, the enterprise shall reasonably estimate the salary payable to employees in the current period according to historical experience data and actual situation.

If an enterprise distributes its own products to its employees as non-monetary benefits, it shall, according to the fair value of the beneficiaries and products, include them in the relevant asset costs or current profits and losses, and at the same time confirm the employees' salaries payable, debit the subjects of "management expenses", "production costs" and "manufacturing expenses" and credit the subjects of "employees' salaries payable-non-monetary benefits".

How to deal with tax entries when paying employee training fees? Generally speaking, in fact, as you all know, the training expenses of employees in the company can be accounted for as a detailed account of employee education expenses payable to employees' wages. There are many related materials to learn on this website. Teacher Bian Xiao suggested that everyone can try it on this website.