What is the deduction limit of employee education funds?

Employee education funds are the expenses incurred by enterprises for training employees. Employees education funds that meet relevant regulations can be deducted before enterprise income tax. So how is it specifically stipulated?

Pre-tax deduction policy for employee education funds

According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Pre-tax Deduction Policy of Employees' Education Funds, the part of employees' education funds incurred by enterprises that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years.

The notice was implemented from 20 18 1, and before that, the proportion was 2.5%.

The scope of enterprise staff education and training expenses:

1, induction and job transfer training;

2. Adaptability training for various posts;

3. On-the-job training, vocational and technical level training and high-skilled personnel training;

4. Continuing education of professional and technical personnel;

5, special operations personnel training;

6, the enterprise organization staff training costs;

7, employees to participate in professional skill appraisal, professional qualification certification and other expenses;

8. Purchase teaching equipment and facilities;

9, employee post self-study incentive fee;

10, employee education and training management fee;