How to calculate the company's training fee?

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

Borrow: Payables to Employees-Employee Education Fund

Loans: bank deposits

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 provident fund and trade union funds.

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".

The extra-curricular education funds for employees in the funds for expanding data trade unions are still used for extra-curricular education for employees. Grass-roots trade unions can generally be included in the trade union budget within 25% of their retained funds (60% of administrative funds are allocated to trade unions).

Employees' education-related expenses originally stipulated by enterprise costs or non-operating expenses are changed to 2.5% of total wages, and non-operating expenses are no longer charged.

The funds for organizing the education of employees by capital construction units shall be spent in capital construction investment. The employee education funds held by the shut-down enterprises and the infrastructure stop-up units shall be spent in the cleaning and maintenance fees of the shut-down enterprises and the maintenance fees of the stop-up units.

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