Staff education funds are deducted at the tax rate of 2.5%.

Staff education funds are deducted at the tax rate of 2.5%. For example, if the employee's education expenditure in a certain month is 1000 yuan, then the deduction of employee's education expenditure is 25 yuan at the tax rate of 2.5%. The tax rate of employee education fund in China is relatively low, which encourages employees to invest more funds in education.

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 vocational education expenses: 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. For example, your company has raised 8% of the employee education funds according to the total wages. If the money is not spent in the current period, it should be taxed and increased.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis:

Notice on Pre-tax Deduction Policy of Education Funds for Enterprise Employees

Two, the pre tax deduction of employee education funds must follow the principle of actual occurrence. That is, the employee education funds that are allowed to be deducted before tax must be the actual part of the enterprise, and the employee education funds that have been accrued but not actually incurred on the books shall not be deducted before tax in the tax year. Only what actually happens can be deducted before tax.

Three, the redundant staff education funds need to be adjusted. 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.

Four, more than the limit of employee education funds can be postponed. If the excess is not deducted before 20 17, it can be postponed to 18, and the excess can be postponed indefinitely.