Do you need to pay a tax on the subsidies and bonuses of epidemic prevention personnel during the epidemic?
The answer is no According to the relevant provisions of the Announcement of the Ministry of Finance State Taxation Administration of The People's Republic of China on Supporting the Individual Income Tax Policy for the Prevention and Control of novel coronavirus Epidemic:
Personal income tax is exempt from temporary work standards and bonuses obtained by epidemic prevention personnel in accordance with the standards set by the government. That is, during the epidemic period, the work subsidies and bonuses obtained by epidemic prevention personnel according to law do not need to pay a tax.
Give a common example:
For example, during the epidemic, the main job of epidemic prevention personnel in the community is to detect the body temperature of pedestrians entering and leaving, and to be responsible for personnel registration. They get subsidies from 200 yuan every day. According to the "Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Supporting Individual Income Tax Policies for the Prevention and Control of novel coronavirus Epidemic", they can get the job subsidies they get in 200 yuan and be exempted from individual income tax.
Relevant policies and regulations:
The Notice of the Ministry of Finance and the National Health and Wellness Committee on the Policy to Guarantee the Funds for Epidemic Prevention and Control in novel coronavirus (Caishe [2020] No.2) stipulates that, with reference to the Notice of the Ministry of Finance of Ministry of Human Resources and Social Security on Establishing Temporary Work Subsidies for Infectious Disease Prevention and Control Personnel (Ministry of Human Resources and Social Security [2065] No.438+06), it is clearly stipulated that during the epidemic period, people who are in direct contact with cases to be investigated or confirmed shall be diagnosed, treated and cared for. For other medical personnel and epidemic prevention workers related to epidemic prevention and control, the central government will give work subsidies according to the standard of 200/ day per person.
The central government grants subsidies to those who are in direct contact with cases to be investigated or confirmed, diagnosis, treatment, nursing, hospital infection control, case specimen collection and pathogen detection according to the 300 yuan per person per day; For other medical personnel and epidemic prevention workers involved in epidemic prevention and control, the central government will give subsidies according to 200 yuan per person per day.