The training of company managers represents a major strategic challenge, both in operational and tax terms. The accounting treatment of these expenses requires a rigorous approach to optimize tax deductibility while complying with regulatory obligations. Precise control of the applicable accounting accounts helps avoid tax adjustments and maximize economic benefits.

What is the manager training account?

The manager training account designates the accounting items used to record expenses related to the professional training of the company manager. These accounts vary according to the legal nature of the company and the status of the manager. Accounting and bookkeeping must accurately reflect these operations to guarantee their tax deductibility.

Identifying the right accounting account depends mainly on the link between the training and the professional activity carried out. Training directly linked to the exercise of management functions generally benefits from more favorable tax treatment than training of a personal nature.

Accounts applicable by type of training

For the manager’s professional training, several accounting accounts may be used depending on the circumstances and the manager’s legal status:

• Account 6313: Staff training, applicable when the manager is treated as an employee (minority manager of a SARL or director of a SAS). Example: management training for a minority manager holding 30% of the shares.
• Account 641: Remuneration of external personnel, used for outsourced training provided by third-party organizations. Example: accounting training seminar provided by an external firm for a majority shareholder.
• Account 6228: Miscellaneous, for specific training not covered by other accounts, notably sector-specific technical training. Example: specialized training in environmental regulations for an industrial company manager.

The distinction between majority and minority managers is crucial: minority managers who are assimilated to salaried employees benefit from the same deductibility rules as salaried employees (100% deductible up to the annual training ceiling), while majority managers have their training costs deductible under stricter conditions, generally up to 80% of the actual cost.

The choice of account determines the level of tax deductibility: a training course booked to account 6313 for a manager who is assimilated to an employee will be fully deductible, while the same training course booked to account 6228 for a majority-owned manager may be limited to €2,000 per year, according to administrative jurisprudence. Correctly recorded business expenses enable optimum deduction from corporate income tax or business profits, with average deductible amounts ranging from €1,500 to €5,000 depending on the manager’s status.

Tax deductibility of manager training expenses

The tax deductibility of manager training expenses is subject to strict rules laid down by the tax authorities. These expenses must be incurred in the direct interest of the company, and must be of a proven professional nature, otherwise they will be treated as a benefit in kind.

Deductibility criteria include :

• Direct link to the professional activity performed
• Proportionality of costs in relation to the company’s revenues (generally 2 to 3% of sales maximum).
• Full documentary justification of expenses

The tax authorities generally accept training in business management, accounting, taxation or management directly linked to managerial functions. On the other hand, it systematically refuses personal training (personal development, life coaching) or training unrelated to the business (foreign languages with no professional justification, sports, leisure activities).

Proportionality thresholds are a major issue: above 2% to 3% of annual sales, the tax authorities scrutinize the justification of expenses. For a company with sales of €500,000, training costs for the managing director should not exceed €10,000 to €15,000 per year without greater justification.

To optimize this deductibility, it is important to comply with the conditions for deductibility established by tax jurisprudence. Rigorous documentation of training courses taken strengthens the company’s position in the event of a tax audit.

In the event of a tax reassessment, the consequences can be severe: reintegration of the sums in taxable profits, 40% penalties and late payment interest. Statistics show that 60% of tax audits on training costs result in partial or total reassessments.

Tax optimization and compensation structuring

Integrating training costs into an overall strategy for structuring remuneration can significantly optimize the tax burden. This approach requires an in-depth analysis of the manager’s status and the specific features of the company. For example, for a training course costing €15,000, spreading the cost over three years reduces the immediate tax impact, while maintaining full deductibility.

Majority owners of SARLs (limited liability companies) can claim training costs as a deductible expense, generating tax savings of between 25% and 30% depending on their tax regime. For minority managers treated as employees, the rules applicable to employees apply in full, with a potential 100% deductibility of expenses incurred as part of the company’s training plan. This difference in treatment can represent a tax saving of between €5,000 and €8,000 a year for substantial training courses.

Planning training expenses over time is a major optimization lever. Spreading expenses over several accounting years is particularly advantageous for costly or multi-year training courses: a €24,000 training course spread over four years (€6,000 per year) enables you to maintain an optimum tax rate while avoiding the deductibility thresholds. This multi-year strategy can generate additional tax savings of 15% to 20% compared with immediate accounting.

Tax optimization is also based on synchronizing training expenditure with the company’s profitability cycles. In periods of high profitability, committing to major training programs reduces the tax base, while in periods of low activity, postponing certain training programs preserves cash flow. This strategic approach can result in overall tax savings of between €3,000 and €12,000, depending on the size of the company and the scope of the training programs implemented.

Accounting obligations and training follow-up

Specific obligations must be met in order to keep track of the manager’s training. Keeping a detailed training register, including objectives, content and results, is a recommended practice for justifying tax deductibility.

Companies also need to ensure that their accounting entries comply with current standards. Using professional accounting services guarantees a rigorous approach that complies with regulatory requirements.

Documentation must be kept for the duration of the legal tax statute of limitations. This documentation must include invoices, training certificates, detailed programs and any other evidence of the professional nature of the training attended.

Optimizing the management of accounting accounts requires in-depth expertise in tax and accounting rules. Support from specialized professionals helps you avoid pitfalls and maximize the tax benefits available.

Common mistakes and pitfalls to avoid

When accounting for training courses, several recurring errors can jeopardize tax deductibility and lead to costly reassessments. The first major error is to account for personal training as professional training. The tax authorities are particularly vigilant on this point, and systematically check the real nature of the training courses taken.

Another frequent pitfall is the failure to justify the link with the company’s business. To be deductible, a training course must demonstrate its direct relevance to the activity carried out, or its usefulness for the company’s development. Producing an invoice is not enough – a solid argument must be prepared to establish this link.

Errors in the choice of accounting account depending on the manager’s status are also a frequent source of disputes. Accounting treatment differs significantly between a majority manager, a minority manager treated as an employee or a sole trader.
This confusion can lead to tax reassessments in the event of a tax audit.

Finally, the absence of sufficient documentation to justify deductibility represents a major risk. In addition to invoices, it is essential to keep :

• Detailed training program
• Certificates of attendance
• A report on skills acquired
• An explanatory note on the professional benefits of training

Particular attention must be paid to training courses abroad or seminars including recreational activities, which are subject to close scrutiny by the tax authorities.