There are three types of subsidies and allowances issued to employees, including exemptions, non-taxable and taxable:

1. Exemptions refer to special government allowances and subsidies and allowances exempted from personal income tax under the provisions of the State Council;

2. Non-taxable refer to other subsidies and allowances that are not of the nature of wages and salaries. Including one-child allowance, the implementation of the civil service wage system is not included in the total amount of basic wages, allowances, and family members of the food subsidies, child care subsidies, as well as travel allowances, meal allowances;

3, levied, refers to subsidies, allowances other than the above should be included in the wages, salaries and income items for tax purposes.

The exemption and the non-taxation are not taxable, but the meaning of the two is different, the non-taxation is not part of the scope of taxation, the exemption is part of the scope of taxation, but to give preferential policies do not need to pay, is not to be confused.

What are allowances and subsidies?

Allowance is the remuneration paid to employees to compensate for the extra and special labor consumed under special labor conditions and difficult environments. Can be roughly divided into four types:

1, in order to protect the health of employees working in special environments and positions and the establishment of allowances, such as high temperature, underground, dust, toxic environments, and exposure to radiation, etc., or in the special areas of the work of employees issued by the high temperature allowances, field allowances, underground allowances, sanitary allowances, area allowances, etc..

2. Allowances established to compensate for the extra labor consumption of employees, such as overtime and overtime allowance, team leader allowance, etc..

3, job or technical allowances, such as job allowances, scientific research allowances.

4, annual merit allowances, such as seniority allowances, teaching allowances, scientific research allowances.

Subsidies to ensure that the actual standard of living of the workers will not decline by the state or the unit according to certain criteria, the subsidized income paid to the workers. At present, the main subsidies are: food subsidies, heating subsidies, cleaning subsidies, transportation subsidies and so on.

Due to the imbalance in the level of economic development of different regions, the standard of various types of allowances and subsidies varies from place to place, and is determined by each region and department according to the actual situation.

Allowances and subsidies are not fundamentally different, the difference is that the subsidies are for the daily cost of living expenses, focusing on living; while allowances are for additional and special labor consumption compensation, focusing on production.

Whether employee subsidies are taxable? According to the relevant personal tax, all the income of an individual should pay personal income tax, but there are also exemptions in the relevant policies, the specific provisions of the editorial

Employee subsidies?