Would you like to know which accounting subject the company employee training fee is recorded in? Don't worry, we will answer! This paper will explain in detail the accounting subjects of employee training fees, as well as the expenditure scope and provision of employee training fees.

Expenditure scope of employee training fees

In unified units and unified accounting companies (including construction enterprises), the source of education funds for enterprise employees can be controlled within the range of 65438+ 0.5% of total wages and directly included in production costs. Technical training fees for enterprises to develop new technologies and research new products can be directly included in the cost; Other staff training expenses are still paid in the after-tax profits of enterprises.

Accounting course of staff training fee

Staff training fees are recorded in accounting subjects as "staff education funds", which belong to production costs and are directly included in the costs.

Provisions on staff training fees

Enterprises, capital construction units and administrative and public institutions that hold employee education shall spend employee education funds within the prescribed scope. The expenditure scope of employee education funds includes official expenses, business expenses, part-time tuition fees, internship research fees, equipment purchase fees, and entrusted training funds. The funds for amateur education of workers in trade union funds are still used for amateur education of workers.