Employee Training Costs (OI7390)

This metric is intended to capture funds spent by the organization to train its employees during the reporting period.

These costs should not include salary or payroll expenses that are incurred during training hours. Training costs vary widely depending on the level of services provided to participants, whether or not an organization has staff dedicated to engaging employer networks, the level of need in the community where the program is located (greater need requires more outreach), or provision of financial support to participants. These factors can make comparisons of employee training costs across organizations difficult, if not accompanied by additional metrics that specify the level of services provided and level of local need.

This metric aligns with SASB HC0101-15: Average training and development expenditure per full time employee.