Can anyone point me towards any recent benchmarks on learning hours per employee, and/or L&D cost per employee?

From my experience and research - recent benchmarks on learning hours per employee and L&D cost per employee are available.
In 2021, the average number of learning hours per employee was 32.9, with the average cost per hour of training being $103. This varies globally by each country.

The average company in the U.S. spent $1071 per employee in 2021 on training costs, which is a decrease from 2020

These benchmarks provide insights into the investment in employee training and development.

For more detailed information, you can refer to the following sources:

ATD Research: Spending on Employee Training Remains Strong

How Much Companies Spend on Employee Training? - LearnExperts

Employee Training Statistics: Cost of Progress in 2023 | TeamStage

No - we do not track this - our folks have a personal annual professional funds they have access to for their learning but we loosely track how it's being used.