The company's employee training fees are recorded in the employee education fund accounting account.

Companies (including construction companies) whose employee education funds come from unified units and unified accounting can control expenditures within 1.5% of total wages and directly include them in production costs (circulation fees).

If there is a deficiency, the deficient part, which belongs to the technical training expenses of the enterprise to develop new technologies and research new products, can be directly included in the cost; the expenses of other employee training shall still be expensed in the enterprise's after-tax retained profits.

The employee amateur education fees included in the trade union funds are still used for employee amateur education.

Grassroots trade unions can generally include 25% of their retained funds (60% of administratively allocated trade union funds) in the trade union budget for control and use.

Funds related to employee education that were originally stipulated to be covered by enterprise costs or non-operating expenses will be spent within 1.5% of total wages, and will no longer be listed as non-operating expenses.

The construction unit's funds for staff education shall be spent in capital construction investment.

Expanded information Enterprises, capital construction units, administrative and public institutions that organize employee education shall spend employee education funds according to the following scope: 1. Official expenses.

Including faculty and staff office expenses, travel expenses, maintenance fees for teaching equipment, etc.

2. Business expenses.

Including teachers’ teaching experiments and purchase of handouts, materials, etc.

3. Remuneration for part-time classes.

It refers to the part-time remuneration for hiring part-time teachers.

4. Internship research fees.

Expenses incurred by trainees during production internships in their own units and approved internships and research in external units, as well as graduation projects, should be offset by income from the production of internship products.

5. Equipment purchase fee.

Mainly refers to the cost of purchasing general appliances, instruments, books, etc.

6. Entrust external units with training funds.

It refers to the further training fees that should be paid according to national regulations when employees of this unit are sent to colleges and universities, secondary vocational schools or superior authorities and sister units for training.