Dealing with an Incompetent Associate

Hi all! I'm dealing with an incompetent associate - any tips? 

For context, I'm in a small firm so avoid getting staffed with them is not an option. It's not that they are lazy and don't do any work; but that I'm showing them the most basic intern-level skills (e.g., changing title on a powerpoint; how to vlookup; how to audit a model,...). It's eating up a lot of my time and sometimes what I want to say it "you need to upskill...seriously".