1. When the employee training fee is accrued, the accounting entry is:
Borrow: management fee loan: wages payable to employees-employee education funds.
2, pay staff training fees, accounting entries are:
Debit: Employee-Employee Education Funds Payable Loan: Cash on hand/Bank deposit.
Salary payable to employees refers to all kinds of salaries paid to employees by enterprises in accordance with relevant regulations, such as wages, bonuses, allowances, subsidies, employee welfare funds, social insurance premiums, housing accumulation funds, trade union funds, etc.
Make detailed accounting for such items as "employee education funds", "compensation for termination of employee labor relations", "non-monetary benefits" and "other expenses related to obtaining services provided by employees".
Generally speaking, in large international companies, their training expenses account for about 65,438+0% to 3% of their sales, with the highest accounting for 7%. Of course, it has something to do with their industry. If it is a knowledge-based industry, the training fee will be higher, such as accounting firms and management consulting companies.
For domestic enterprises, this ratio is generally much lower. In industries with fierce market competition, such as IT and household appliances, the training expenses of some large enterprises can account for about 2% of sales, while the training expenses of private enterprises with a general scale of more than one billion are about 0.2% to 0.5%.
The Labor Contract Law clearly stipulates that any company or individual may not charge employees any fees (including training fees, clothing fees, insurance fees and deposits) or in disguised form when recruiting employees.
Enterprises, capital construction units and administrative and public institutions that hold employee education shall spend employee education funds in accordance with the following scope:
(1) Official expenditure. Including office expenses, travel expenses, teaching equipment maintenance fees, etc.
(2) Business expenses. Including teachers' teaching experiments and the purchase of handouts and materials.
(3) Part-time remuneration. Refers to the part-time remuneration for hiring part-time teachers.
(4) Internship research fee. The expenses incurred by students in their own production practice and approved internship research in other units, as well as graduation design, if any, should be offset by the income from production practice products.
(5) Equipment purchase fee. Mainly refers to the purchase of general appliances, instruments, books and other expenses.
(6) Entrust training funds from other units. Refers to the training fees that should be paid according to the provisions of the state for the employees selected by the unit for training in institutions of higher learning, secondary specialized schools or higher authorities and brother units.
(7) Other expenses. Refers to other sporadic expenditures.