The deduction ratio of employee education funds is 8%. According to Article 42 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), the part of the employee education expenses incurred by the enterprise that does not exceed 22.5% of the total wages and salaries is allowed to be deducted; The excess is allowed to be deducted in future tax years. However, according to No.5 1 Notice on Pre-tax Deduction Policy for Employees' Education Funds, the pre-tax deduction ratio of employees' education funds has increased from 2.5% to 8%. Employee education fund refers to a certain proportion of the total wages of enterprises used for employee education, paid by enterprises, for employees to learn advanced technology and improve their cultural level. The employees of the unit not only have the right to receive labor remuneration and enjoy collective welfare, but also have the right to receive on-the-job knowledge learning and follow-up education, all of which require certain education funds.