21 RMB. According to the Implementing Measures of Shanghai Employees' Basic Medical Insurance and Workers' Compensation Insurance and the Shanghai Workers' Work Meal Subsidy Standard, the work meal subsidy for employees in Shanghai is no less than RMB 21 per person per working day. The exact amount of the subsidy will vary depending on the different meal options, meal venues and workplace policies. In general, the amount of the subsidy will be directly credited to the salary as the employee's income.