Legal analysis: the employee welfare expenses of the employer cannot exceed 14% of the total wages. The sources of funds for employee welfare are mainly employee welfare funds and housing subsidy funds proposed by enterprises. Employee welfare fund refers to the expenses paid to enhance the material interests of employees, help employees and their families solve some special difficulties and set up collective welfare undertakings.

Legal basis: Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), employees' welfare expenses incurred by enterprises that do not exceed 14% of the total wages and salaries are allowed to be deducted.

Forty-first trade union funds allocated by enterprises according to the proportion of total wages not exceeding 2% shall be deducted.

Forty-second, unless otherwise stipulated by the competent department of finance and taxation of the State Council, the part of the employee education expenses incurred by the enterprise that does not exceed 2.5% 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.