Are employee training tax deductible?

[Fat Poutine]

I saw that there is a $5250 limit for education assistance but I am thinking it may be related to college tuition. My client sometimes hires a presentation coach to train a few top level employees. Are those also subject to the $5250 limit per employee, and additional expense would be subject to fringe benefits? 

[TaxGuyBill · Accepted solution]

There is no limit for training employees.

[Fat Poutine]

Thanks, I think what you said make sense. Do you have source for this? I am trying to look but could not find anything that would define "training (unlimited)" vs "education assistance (capped)". 

[qbteachmt]

"Do you have source for this? I am trying to look but could not find anything that would define "training (unlimited)" vs "education assistance (capped)". "

You're asking about Apples and Puppies.

Do I need to worry about a limit when I deduct the office electricity expense? What about if I reimburse an employee for mileage under An Accountable Plan?

Different types of expenditures, one of which has qualifications and limitations.

Paying a trainer is an operating expense.

Reimbursing an employee for their tuition, which they get at a qualified/certified/accredited institution (and not from the employer) is different. That's a Benefit.