The Ministry of Finance recently issued the Circular about Strengthening Financial Management of Enterprises' Staff Education Expenditures (Exposure Draft) to gather public opinions.
According to the exposure draft, a company shall set aside a certain percentage (1.5% to 8%) of the total staff wages in the previous year to be used for funding staff education programs, and the percentage cannot be changed arbitrarily. The staff education expenditures can be provided either on an annual basis or monthly basis. The way to draw staff education expenditures cannot be changed arbitrarily after it's determined.