Do 28 subsidies that are not included in the social security base need to be counted as individual taxes?

Subsidies that are not included in the social security base are not considered as individual taxes.

According to the Provisional Regulations on Individual Income Tax, no individual income tax will be levied on wage income that does not pay social insurance premiums; However, the income of employees belongs to the scope of individual income tax collection, and the welfare funds and other allowances, subsidies and remuneration issued by the unit shall be subject to individual income tax in accordance with relevant regulations.

Social insurance is a social and economic system that provides income or compensation for those who lose their ability to work, are temporarily unemployed or suffer losses due to health reasons.