A set of essentially identical subfloor panels (1, 1', 1") of a rectangular shape comprising a first edge and an opposite second edge, a third edge and an opposite fourth edge which extend between the first edge and the opposite second edge, and a joint configured to be glued, wherein the joint comprises a tongue at a first edge of a first panel and a tongue groove at a second edge of a second panel (1"), wherein the tongue and the tongue groove are configured for positioning of the first panel relative to the second panel (1") in a vertical direction, wherein a lower lip of the tongue groove extends beyond an upper lip of the tongue groove, wherein an outer edge of the lower lip comprises a first impact surface, wherein the first impact surface is downward facing, and the first edge comprises a second impact surface, wherein the second impact surface is upward facing, wherein the first impact surface is configured to cooperate with the second impact surface for partly absorbing a force applied at an upper surface of the first panel and/or at an upper surface (41") of a second panel (1") when the first and the second panel are joined by the joint and assembled on joists (71, 71'), characterized in that an element protrudes from the lower lip and an underside of the first edge comprises an element groove, wherein the element and the element groove are configured for positioning of the first panel relative to the second panel (1") in a horizontal direction, and that the first edge of the first panel is configured to be joined to the second edge of the second panel (1") by an angling motion and the third edge of the first panel is configured to be joined by the same angling motion to a fourth edge of a third panel, wherein the joint for joining the third edge of the first panel to a fourth edge of a third panel comprises a flexible tongue at the fourth edge, said flexible tongue being configured to cooperate with a tongue groove at a third edge for positioning of the first panel relative to the third panel in a vertical direction. wherein an outer edge of the lower lip comprises a first impact surface, wherein the first impact surface is downward facing, and the first edge comprises a second impact surface, wherein the second impact surface is upward facing, wherein the first impact surface is configured to cooperate with the second impact surface for partly absorbing a force applied at an upper surface of the first panel and/or at an upper surface (41") of a second panel (1") when the first and the second panel are joined by the joint and assembled on joists (71, 71'), that an element protrudes from the lower lip and an underside of the first edge comprises an element groove, wherein the element and the element groove are configured for positioning of the first panel relative to the second panel (1") in a horizontal direction, and that the first edge of the first panel is configured to be joined to the second edge of the second panel (1") by an angling motion and the third edge of the first panel is configured to be joined by the same angling motion to a fourth edge of a third panel, wherein the joint for joining the third edge of the first panel to a fourth edge of a third panel comprises a flexible tongue at the fourth edge, said flexible tongue being configured to cooperate with a tongue groove at a third edge for positioning of the first panel relative to the third panel in a vertical direction.