Carry out vocational education and staff training according to the provisions of the State Council to vigorously promote vocational education, and bear the corresponding expenses. General enterprises can fully withdraw the education and training funds according to 65438+ 0.5% of the total wages of employees, and enterprises with high technical quality requirements, heavy training tasks and good economic benefits can withdraw them according to 2.5% and include them in the cost.
It is necessary to ensure that funds are earmarked for the education and training of workers, especially front-line workers, and it is strictly forbidden to use them for other purposes. Enterprise technical transformation and project introduction shall be used for technical training of employees in accordance with the prescribed proportion of funds.
The local people's governments at or above the county level may collect the vocational education funds they should bear for enterprises that fail to implement vocational education and training for employees and refuse to make corrections after being ordered to do so.
Expenditure scope of employee education funds
1. Official expenses: including office expenses, travel expenses, maintenance expenses of teaching instruments, etc.
2. Business expenses: including teachers' teaching experiments and purchasing handouts and materials.
3. Part-time tuition: refers to the part-time tuition for hiring part-time teachers.
4. Internship and research fees: the expenses incurred by students in their own production internships and approved internships in other units, as well as graduation design, if any, should be offset by income.
5. Equipment purchase cost: mainly refers to the cost of purchasing general appliances, instruments and books.
6. Training funds entrusted by other units: refers to the continuing education and training expenses that should be paid according to the provisions of the state when the employees of this unit are sent to institutions of higher learning, secondary specialized schools or higher authorities or brother units for training.