Carlo Ancelotti would not be in favour of the five subs rule being in place next season.
The Premier League ratified a temporary change for the re-start which allowed teams to name an expanded matchday squad and make five substitutions per game.
A report in The Athletic has said that the International Football Association Board (IFAB), the games law makers, are to extend the use of five subs to all of next season - but it will be up to respective leagues if they decide to do so.
Ancelotti, however, says he would not support calls for the Premier League to keep the rule change in place believing that the extra subs are being used to waste time.
The Everton boss has only once utilised the option to use five subs - in Monday's defeat at Spurs - and is keen to see the traditional three subs rule reinstated next term.
He said: "I'm not a big fan of the five substitutions because most of the subs, I think, are done to lose time and break the game.
"Three is enough. Three is enough. Three substitutions is enough."
In Everton's opening game of the re-start, against Liverpool, Ancelotti used three subs, followed by four changes from the bench against Norwich.
Three subs were used in the game with Leicester before the Italian used five on Monday night as Everton chased an equaliser.
