The extraction and use of employee education funds should be accounted for in the subject of "employee compensation payable".

The education funds for enterprise employees come from companies with unified units and unified accounting (including construction enterprises), and the expenses can be controlled within the range of 2.5-5% of the total wages and directly included in the production cost (circulation fee). If there is a shortage, the insufficient part belongs to the technical training fee for enterprises to develop new technologies and research new products, which can be directly included in the cost; Other staff training expenses are still spent in the after-tax profit retention of enterprises.

Extended data enterprise employee education and training expenses include:

(1) induction and job transfer training;

(2) Adaptability training for various posts;

(3) On-the-job training, vocational and technical level training and high-skilled personnel training;

(four) continuing education of professional and technical personnel;

(5) Training of special operators;

(six) the employee training expenses organized by the enterprise;

(7) Expenditure on professional skill appraisal and professional qualification certification attended by employees;

(8) purchase teaching equipment and facilities;

(9) Incentive fee for self-taught employees;

(10) Staff education and training management expenses;

(1 1) Other expenses related to employee education.

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