What is the subsidy standard for staff in public institutions?

Food subsidies for administrative institutions are generally daily in 20 yuan and daily in 30 yuan in special areas. The allowance for missed meals of administrative institutions in different regions is different, which is determined by each region according to the actual situation. It is worth noting that personal income tax does not need to be paid for missed meal subsidies, but personal income tax is required for subsidies and allowances issued to employees by the unit in the name of missed meal subsidies.

First, the administrative institutions missed meal subsidy standards

According to the relevant provisions of the Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing the Provisions on Individual Income Tax, individual income tax is no longer levied on income that does not belong to the nature of wages and salaries. According to the national regulations, the standard of granting travel allowance can refer to the following provisions: 20 yuan every day in general areas and 30 yuan every day in special areas.

2. Is it necessary to pay personal income tax for the allowance for missed meals issued by the unit?

Personal income tax is not required for the allowance for missed meals issued by the unit.

The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Provisions on Several Issues Concerning the Collection of Individual Income Tax (Guo Shui Fa [1994] No.89) stipulates that the allowance for missed meals is not taxed. Refers to the meal expenses that individuals can't work in urban or suburban areas on business and need to eat out according to the regulations of the financial department.

Institutions are generally public welfare institutions established by the state, but they are not government institutions, which are different from civil servants. Under normal circumstances, the state will give financial subsidies to these institutions, which are divided into fully funded institutions and balance allocation institutions, and there is also an independent institution that is not funded by the state.

Legal basis: Measures for the Administration of Travel Expenses of Central and State Organs

Seventeenth financial standards for food subsidies in some areas. The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall, according to the local economic and social development level, market price, consumption level and other factors, and refer to the official reception, meeting and dining standards of the cities where they are located, be responsible for proposing food subsidy standards and reporting them to the Ministry of Finance. After the Ministry of Finance makes overall research and gives feedback to the local authorities for examination and confirmation, it uniformly issues the food subsidy standard for the staff of the central unit to travel to the relevant areas.