Decree 188/2026/NĐ-CP Regulating Policies for Boarding Students in Secondary Schools and Boarding Schools in Border Communes

 

 

 

DECREE

Regulating policies for students in on-campus boarding schools and on-campus boarding schools in border communes

of inland border areas BASED ON Decree No. 63/2025/QH15 ON Organization of the Government;

 

BASED ON Decree No. 72/2025/QH15 ON Organization of Local Authorities;

BASED ON Decree No. 43/2019/QH14 ON Education, as amended and supplemented by Decree No. 123/2025/QH15;

BASED ON Decree No. 102/2016/QH13 ON Children;

BASED ON Decree No. 89/2025/QH15 ON State Budget;

BASED ON Decree No. 6/2003/QH11 ON Border Areas of the Country;

BASED ON Resolution No. 248/2025/QH15 dated December 10, 2025 OF THE NATIONAL ASSEMBLY ON Certain Special and Superior Mechanisms and Policies to Implement Breakthroughs in Education and Training;

ACCORDING TO the proposal of the Minister of Education and Training;

THE GOVERNMENT ISSUES THIS DECREE TO REGULATE POLICIES FOR STUDENTS IN BOARDING SCHOOLS AND BOARDING SCHOOLS IN BORDER COMMUNES OF INLAND BOUNDARY AREAS.

CHAPTER I

 

GENERAL PROVISIONS

Article 1. Scope of Application and Applicable Subjects

 

 

1. This Decree regulates policies for students in on-campus boarding schools and on-campus boarding schools in border communes (hereinafter referred to collectively as "border communes") including: scope of application; principles of policy enjoyment; level of policy enjoyment; approval of students entitled to the policy and procedures for distribution of rice; sources of funding for implementing policies; procedures for preparation, allocation, management, settlement of funds, and implementation.

2. The applicable subjects include students studying at on-campus boarding schools and on-campus boarding schools in border communes.

3. Students from neighboring countries studying at on-campus boarding schools enjoy the policy according to bilateral cooperation agreements and provisions of relevant laws.

Article 2. Principles of Policy Enjoyment

1. Students who fall within the scope of application of this Decree's policies, and are also eligible for similar policies under other legal documents, shall only receive the highest level of support from multiple policies.

2. Students who are entitled to other preferential allowances, social assistance, or scholarships according to relevant laws shall still be entitled to the policies stipulated in this Decree.

3. In cases where students temporarily stop attending school due to illness, accident, or force majeure not caused by disciplinary violations or voluntary withdrawal from school, they shall continue to receive support as provided for in this Decree during the period of temporary absence.

CHAPTER II

 

LEVEL OF POLICY ENJOYMENT

Article 3. Level of Policy Enjoyment for Students

 

 

Food Allowance

1.a) Each boarding student attending lunch is entitled to a monthly food allowance of VND 450,000 and may enjoy no more than nine months per academic year;

b) Each on-campus boarding student is entitled to a monthly food allowance of VND 1,000,000 and may enjoy no more than nine months per academic year.

2.b) Each on-campus boarding student is entitled to receive 15 kg of rice each month and may enjoy no more than nine months per academic year.

Allowance for Personal Supplies and Stationery

a) Per academic year, students in on-campus boarding schools are entitled to an allowance of VND 2,050,000 for purchasing two sets of school uniforms and stationery including: notebooks, paper, pens, and other learning tools;

3.b) Per grade level, on-campus boarding students are provided with one-time实物

a) Each academic year, students at boarding schools are supported with funds for purchasing 02 sets of uniform clothing and stationery items including: Notebooks, paper, pens, and other learning tools to the extent of 2,050,000 Vietnamese đồng per student;

b) At each level of education, boarding students are provided once with实物发放物品包括：被褥、个人用品及其他相关物品，资金限额为2,050,000越南盾/生。

4. Students in Class 1 who are ethnic minorities and have not yet learned Vietnamese before starting the Class 1 program will additionally enjoy the policies stipulated in Clause 1 and Clause 2 of this Article for an additional one month.

Article 4. Scope of Policy Benefits for Boarding Primary and Secondary Schools

1. Boarding primary and secondary schools shall be prioritized by the State in terms of infrastructure investment, procurement of modern, comprehensive teaching equipment that serves learning, physical training, cultural, artistic, ideological, moral, patriotic education, as well as living conditions to ensure absolute safety, meeting the standards set forth in the regulations governing organization and operation of boarding primary and secondary schools, school infrastructure standards, and Decree of the Government on investment and operational conditions in the field of education.

2. Boarding primary and secondary schools shall be provided with operating funds for maintenance of facilities, machinery, and equipment to ensure continuous and stable operations throughout the year at a rate of 100,000 Vietnamese đồng per student per month, but not exceeding nine months in an academic year.

3. In addition to the regular operational funding as applied to primary and secondary schools on the same commune approved by competent authorities, boarding primary and secondary schools shall also be provided with funds for specialized school tasks as follows:

a) Funds for annual health check-ups of students, establishment of a common medicine cabinet, procurement of general medicines. The amount of funds allocated is in line with the policy for boarding ethnic minority primary and secondary schools stipulated in Decree No. 66/2025/NĐ-CP dated March 12, 2025 by the Government on policies for children, students, and university students from ethnic minority areas and mountainous regions, coastal zones, islands, and their educational institutions.

b) Funds for organizing specialized education activities, cultural, artistic, physical education and sports, as well as procurement and replenishment of equipment to support student activities at a rate of 540,000 Vietnamese đồng per student per academic year;

c) Funds for procurement, replenishment, and repair of dining and kitchen utensils; funds for issuing student cards and personal emblems, admission management, final examination, end-of-term examinations. The amount of funds allocated is in line with the policy for boarding ethnic minority primary and secondary schools stipulated in Decree No. 66/2025/NĐ-CP dated March 12, 2025 by the Government on policies for children, students, and university students from ethnic minority areas and mountainous regions, coastal zones, islands, and their educational institutions.

d) Funds for electricity and water usage for learning and living, cooking expenses, and management of boarding students after regular class hours shall be provided at the same support rate as stipulated for boarding ethnic minority primary and secondary schools in Decree No. 66/2025/NĐ-CP dated March 12, 2025 by the Government on policies for children, students, and university students from ethnic minority areas and mountainous regions, coastal zones, islands, and their educational institutions.

Funds for electricity and water usage for learning and living, cooking expenses, and management of boarding students during midday shall be provided at 50% of the support rate applicable to full-time boarding students;

In case of power or water outage due to objective circumstances, schools may use funds to purchase lighting equipment and clean drinking water, as well as devices for transporting and storing clean drinking water for students.

If there is an organization of Vietnamese language instruction for first-grade minority students before they enter the primary school program, they shall be entitled to additional one month of policy benefits based on actual operation.

 

Chapter III

APPROVAL OF STUDENTS ELIGIBLE FOR POLICY AND

PROCEDURE FOR DISTRIBUTING RICE TO STUDENTS

 

 

Article 5. Approval of students eligible for policy

1. The approval of boarding and day students, including midday students, is conducted during the admission period of the boarding secondary school, and such students are eligible until completion of their level of education. In cases where a student voluntarily waives the policy, the parent(s), guardian must notify the school in writing.

2. The number of day students eligible for the policy must be commensurate with the quality assurance conditions of the school, consistent with local topographical and geographical realities, and implemented according to the boarding student quota approved annually in the school's admission plan.

Article 6. Procedure for distributing rice to students

1. Support rice distribution plan

Annually, the People's Committee of the province or centrally-administered city (hereinafter referred to as the provincial level) shall develop a plan regarding the support rice needs for students in their jurisdiction, including:

a) Compilation of the number of students eligible for rice support by category and school;

b) Compilation of the total amount of rice needed for the academic year (calculated annually);

c) Timeframe for receiving rice during the academic year, specifying dates for each semester.

2. The provincial level People's Committee reports the support rice needs plan to the Ministry of Finance by July 15th each year.

3. Based on the report from the provincial level People's Committee, the Minister of Finance issues a Decision on supporting rice distribution in accordance with regulations; such decisions are issued before August 15th each year.

4. Transport and delivery

National reserve units organize the transportation of national reserve rice for students and deliver it to provincial-level rice receiving units at the centers of administrative districts in supported provinces, cities. The provincial level People's Committee designates a unit to receive national reserve rice for students in their province, city. Rice receiving units are responsible for organizing receipt on transport means provided by the delivering party at the centers of administrative districts; guiding and directing educational institutions to organize transportation of rice to schools for distribution.

5. Timeframe for delivery: National reserve units organize delivery according to requests from provincial level People's Committees, with a maximum of two deliveries per semester (four times annually).

6. Management of support rice issuance and utilization

a) The Ministry of Finance is responsible for organizing the issuance of national reserve rice to students in accordance with the timeframes specified in paragraph 5 of this Article;

b) The provincial level People's Committee directs and guides the receipt, distribution, and use of national reserve rice supporting students. The Chairman of the provincial level People's Committee is responsible for managing, distributing, and utilizing support rice for students within their jurisdiction;

c) At the end of each academic year, the provincial level People's Committee submits a report on the receipt, utilization, and distribution of support rice to the Ministry of Finance and the Ministry of Education and Training for compilation and reporting to the Prime Minister.

7. Handling of national reserve rice issued

a) In cases where the actual needs of the locality are lower than the Decision issued by the Minister of Finance, national reserve units issue according to actual needs;

b) In cases where there is an increased need for support rice during the academic year that exceeds the Decision issued by the Minister of Finance, the Chairman of the provincial level People's Committee reviews and submits a written request for additional support rice issuance to the Ministry of Finance before December 31st each year. The Ministry of Finance issues additional support rice within the scope of the academic year but does not issue additional rice after the end of the academic year.

8. Quality management of issued national reserve rice and related quality control measures

a) The quality of national reserve rice issued must meet the standards for national reserve rice issuance as stipulated in the national reserve rice standard regulations promulgated by the Minister of Finance;

b) During the process of delivery, all parties (national reserve units delivering rice and receiving units tasked with receipt) prepare a delivery receipt; organize sampling of rice (with confirmation from all parties), seal samples for storage at both the delivering and receiving parties; samples must be carefully stored to serve as evidence if quality issues arise;

c) Educational institutions directly receiving support rice are responsible for safekeeping in terms of quantity and quality of received rice; bear full responsibility for any unsafe management or preservation leading to damage, reduction in quality, or insufficient quantity of received rice.

 

Chapter IV

SOURCES OF FUNDING FOR THE IMPLEMENTATION POLICY

AND PROCEDURES FOR PREPARATION, ALLOCATION, MANAGEMENT,

AND SETTLEMENT OF EXPENSES FOR THE IMPLEMENTATION POLICY

 

Article 7. Sources of funding for the implementation of policy

1.The funds for implementing policies as provided in this Decree include:

a) State budget including: Central and local budgets implementing policies in accordance with the provisions of the Law on State Budget, Law on Public Investment, and current guiding documents.

Funds for implementing policies under this Decree are balanced within the annual state budget expenditure plan according to the current management hierarchy. The central budget supports the local budget in implementing policy funds as provided in paragraph 4 of Article 3, paragraphs 2 and 4(a), (b) of Article 4 of this Decree based on the principle of targeted support from the central budget to the local budget for social security policies issued by the central authority, with decisions made by competent authorities applicable to each period; 1 b) Socialized education funds and other legal sources of funding.2. Rice support funds for implementing policy are provided from national reserve stocks. Transportation costs for rice from national reserve warehouses to township administrative centers are allocated from the reserve fund budget. Transportation costs for rice from township administrative centers to educational institutions (direct users) are balanced and allocated within the annual regular expenditure plan of the locality according to the current management hierarchy.

Article 8. Procedures for preparation, allocation, management, and settlement of expenses

1. Each year, at the time of preparing the state budget, boarding schools shall prepare a budget for support funds for students and boarding schools (excluding rice) based on the number of students benefiting from the policy according to Form No. 01 and Form No. 02.

2. Boarding schools under the jurisdiction of township administrative levels submit their budget reports to the people's committee at that level using Forms No. 03 and No. 04, which are then aggregated by the same-level financial agency for use as a basis for determining and allocating the budget for the next fiscal year.

3. Boarding schools under provincial administrative levels submit their budget reports to the Department of Education and Training using Forms No. 03 and No. 04, which are then aggregated by the same-level financial agency for use as a basis for determining and allocating the budget for the next fiscal year.

4. The preparation, allocation, management, utilization, and settlement of expenses shall be carried out in accordance with current provisions of the Law on State Budget, Accounting Law, Public Investment Law, and relevant guiding documents.

Chapter V

CONDITIONS FOR IMPLEMENTATION

Article 9. Implementation organization

1. Ministry of Education and Training

 

a) Shall take the lead in coordinating with relevant ministries and agencies to direct localities in implementing the contents stipulated in this Decree;

b) Organize and supervise the implementation of policies as provided in this Decree, and implement reporting systems for government management agencies according to regulations set by the Government.

2. Ministry of Finance

a) Shall ensure the state budget funds for implementing the policy as stipulated in this Decree in accordance with current provisions on budget management;

b) Provide reserve rice support to students based on requests from provincial and centrally-administered city governments, ensuring it is appropriate to the time and changes in the number of students benefiting from the policy during each semester; report to the Prime Minister on the results of issuing reserve rice according to regulations;

c) Implement reporting systems for government administrative agencies according to Government regulations;

d) Coordinate with the Ministry of Education and Training and relevant ministries and agencies in inspecting the use of funds for construction, ensuring physical infrastructure at educational institutions where students are entitled to benefits under this Decree.

3. Ministry of Ethnic Affairs and Religion

Shall coordinate with the Ministry of Education and Training and other ministries, agencies, and localities to direct and inspect the implementation of policies as provided in this Decree.

4. People's Committee and People's Council at

a) Provincial level

Shall ensure funding for implementing policies as stipulated in this Decree. The support levels specified in this Decree are minimum levels, the provincial people's council may decide to supplement the policy,

increase the support

amount for students and boarding schools at border areas within its province. b) Provincial People's Committee Shall direct, guide the implementation of policies as provided in this Decree, including guiding the selection of meal preparation schemes; using funds to serve meals, managing students after school hours according to actual conditions regarding support staff and relevant legal provisions; Specifically define a list of personal items and stationery for boarding schools based on regional characteristics, grade levels, and current curriculum requirements to implement the policy as provided in paragraph 3 of Article 3 of this Decree;

The support amount specified in paragraph 2 of Article 4 serves as a basis for determining the total central budget support for local budgets. Specific allocation of central budget funds supporting operational and maintenance costs, machinery, and equipment for boarding schools is decided by the provincial people's committee based on actual conditions, school scale, and standard and quota provisions of state budget expenditures according to legal regulations, ensuring cost-effectiveness;

Shall prepare annual budget plans, report to the provincial people's council for decisions on measures to ensure financial resource balance for implementing policies at the local level; organize inspections, audits, and reviews of the implementation of budget forecasts and settlements by subordinate budget units in accordance with provisions of the Law on State Budget, Public Investment Law, and relevant guiding documents; implement reporting systems for government administrative agencies according to regulations.

5. People's Committee and People's Council at

a) Township level

Shall ensure funding for implementing policies as stipulated in this Decree.

b) Township People's Committee

a) People's Council at the Commune Level

Ensure funding for the implementation of the policies as provided in this Decree.

b) People's Committee at the Commune Level

The guidance and supervision of the implementation of policies in accordance with the provisions of this Decree fall within the scope of management;

Prepare annual budget estimates, report to the People's Council at the commune level for decisions on measures to ensure financial resource balance for policy implementation within the scope of management; organize inspections of the budget execution and final accounts process of subordinate budget units in accordance with the provisions of the Law on State Budget, the Law on Public Investment, and current guiding documents;

Organize preparation, submission to competent authorities, and allocation of funding for the implementation of policies as provided in this Decree. Implement the reporting system of state administrative agencies according to regulations.

6. Border Township Boarding School

a) Responsible for compiling a list of students entitled to policy benefits, preparing budget estimates, managing, and finalizing the budget execution of the policy in accordance with regulations;

b) Implement policies ensuring compliance with standards, quotas, nutrition, and food safety and hygiene according to regulations.

Article 10. Implementation Provisions

1. This Decree takes effect on July 15, 2026.

2. Border communes and wards referred to in this Decree shall apply within the territory as specified by the Government.

3. In case any legal documents cited in this Decree are replaced, amended, or supplemented, implementation shall be carried out according to the replaced, amended, or supplemented document.

4. The Minister, Heads of agencies at the same level, Chairmen of People's Committees of provinces and municipalities directly under the Central Government, relevant organizations, and individuals bear responsibility for implementing this Decree.