You assume correctly https://www.wolterskluwer.com/en/expert-insights/furthering-your-employees-education-is-good-for-business https://www.wolterskluwer.com/en

You assume correctly https://www.wolterskluwer.com/en/expert-insights/furthering-your-employees-education-is-good-for-business https://www.wolterskluwer.com/en/expert-insights/furthering-... "As the employer, you may deduct the entire amount that you pay for the employee's educational costs as a business expense. However, only $5,250 is not considered wages and therefore, not subject to payroll taxes. Amounts over the annual limit are subject to income and payroll taxes."