The deduction ratio of employees' education funds is 8%. According to Article 3 of the Notice on Pre-tax Deduction Policy for Employees' Education Funds in Enterprises, employees' education funds exceeding the limit need to be subject to tax adjustment.

That is to say, the employee education expenses deducted before tax must be within 8% of the total taxable wages and salaries after 20 18. The taxable income shall be increased for the part exceeding the deduction limit.

Statement of principles:

1, the pre-tax deduction limit for employees' education expenses in general enterprises is unified with that of high-tech enterprises, and it is increased from 2.5% to 8%. The part of employee education expenditure incurred by the enterprise that does not exceed 8% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

2. Pre-tax deduction principle of employee education funds: it must actually occur, and the expenses of the enterprise must actually occur and only be accrued. The expenses that have not actually occurred shall not be deducted before the enterprise income tax.