A semi‐empirical sputtering model is demonstrated to provide a good description of electron‐induced secondary electron emission. A simple formula for the yield of secondary electrons as a function of primary energy, incident angle, and material parameters is obtained. In comparison to the most commonly employed semi‐empirical model, the present model provides a superior fit to the universal energy dependence curve, a better description of energy and mass effects at off‐normal incidence, and additional insights into factors affecting the magnitude of the yield. The bulk and surface contributions to the yield magnitude are separately deduced from experimental data in the literature. Trends in these contributions are assessed for metals and insulators.