With the development of virtual reality (VR) and related technologies, the establishment of immersion calls for higher quality of panoramic video contents. However, the processing on the videos greatly influences the quality. Therefore, quality assessment for panoramic video attaches much importance in specifying video quality and improving related technologies. In this paper, a test plan for subjective quality assessment of panoramic videos is proposed, in which the test protocols needed during the subjective quality assessment are discussed in detail. With the proposed test plan, a subjective quality database is established for video coding applications. Statistical analysis indicates that the database shows a good distribution on the quality range, and thus proves the effectiveness of the proposed test plan, which can facilitate future studies in quality assessment.