The total wages of employees in the previous year multiplied by the proportion of education funds. According to the regulations of the Ministry of Finance on employee education expenditure, employee education expenditure is within the range of 2.5% to 5% of the total wages of employees in the previous year, that is, employee education expenditure is equal to the total wages of employees in the previous year multiplied by the proportion of employee education expenditure, and the proportion of education expenditure is determined according to the actual situation of enterprises and relevant state regulations.