Decree No. 339/2025/NĐ-CP stipulates support policies for midday meals for elementary and lower secondary school students studying in border communes.

DECREE

REGULATIONS ON POLICIES TO SUPPORT LUNCH FOR PRIMARY AND LOWER SECONDARY SCHOOL STUDENTS ATTENDING SCHOOLS IN BORDER COMMUNITIES

Pursuant to Law on Government Organization No. 63/2025/QH15;

Pursuant to Law on Local Administration Organization No. 72/2025/QH15;

Pursuant to Education Law No. 43/2019/QH14;

Pursuant to Children Law No. 102/2016/QH13;

Pursuant to State Budget Law No. 83/2015/QH13 and State Budget Law No. 89/2025/QH15;

Pursuant to Resolution No. 227/2025/QH15 of the National Assembly on the Ninth Session of the 15th National Assembly;

At the proposal of the Minister of Education and Training;

The Government promulgates this Decree stipulating policies to support lunch for primary and lower secondary school students attending schools in border communities.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Article 1. This Decree stipulates policies to support lunch for primary and lower secondary school students attending schools in border communities (referred to as students).

Clause 2. The subjects of application include students as specified in Clause 1 of this Article and educational institutions with students benefiting from such policies.

Article 2. Principles of policy enjoyment

Point 1. Students who fall under the subjects of application of the policy stipulated in this Decree and also under the subjects of application of similar policies stipulated in other regulatory legal documents shall only be entitled to the highest level of support among these policies.

Point 2. Students who are entitled to other policies on preferential allowances, social assistance, and scholarships for academic encouragement shall still be entitled to the policy stipulated in this Decree.

Point 3. In cases where students do not have lunch at the educational institution, they shall not be entitled to the policy stipulated in this Decree.

Point 4. If students transfer to schools outside border communities during the school year, they shall not be entitled to the support policy stipulated in this Decree starting from the date of their transfer.

Point 5. If students transfer to schools within border communities during the school year, they shall be entitled to the support policy stipulated in this Decree starting from the date they begin studying at the educational institution.

Chapter II

LEVEL OF SUPPORT AND IMPLEMENTATION METHODS AND PROCEDURES

Article 3. Level of support for students

Clause 1. Policy for students:

a) Food allowance: Each student receives a monthly food allowance of 450,000 VND. The period of support is based on the actual number of months of study, but not exceeding nine months per school year;

b) Rice allowance: Each student receives a monthly rice allowance of 8 kg. The period of support is based on the actual number of months of study, but not exceeding nine months per school year;

c) The level of support for students transferring schools as stipulated in Clauses 4 and 5 of Article 2 of this Decree shall be calculated based on the actual number of days of study and the average daily amount of money and kilograms of rice per month.

Clause 2. First-grade students from ethnic minorities who learn Vietnamese before entering the first-grade curriculum shall receive an additional one-month support as stipulated in Clause 1 of this Article.

Article 4. Implementation methods

Clause 1. Based on local guidelines for organizing the implementation of policies, educational institutions may proactively organize centralized lunch for students according to actual conditions, ensuring nutrition and food safety as prescribed.

Clause 2. Educational institutions receiving support to organize lunch shall be supported as follows:

a) They shall be provided financial support for serving lunch at school for students as follows: for every 45 students eating together, they shall receive one standard support level for organizing lunch, which is 2,369,000 VND/month. Any remaining number of students from 20 upwards shall be counted as one additional standard level. In cases where the number of students eating together is less than 45, one standard level shall be counted. The period of support shall not exceed nine months per school year.

Financial support for educational institutions to serve centralized lunch shall be calculated based on the total number of students benefiting from the centralized lunch policy stipulated in this Decree and Decree No. 66/2025/NĐ-CP. In cases where the total number of students benefiting from the policy stipulated in this Decree and the policy stipulated in Point d, Clause 2, Article 7 of Decree No. 66/2025/NĐ-CP is less than 45, the educational institution shall receive one support level at the higher rate between the two Decrees. In cases where the total number of students benefiting from the policy exceeds 45, the surplus number of students shall be calculated according to the provisions of Point d, Clause 2, Article 7 of Decree No. 66/2025/NĐ-CP.

b) They shall be invested in physical infrastructure, equipment, and supplies to serve the organization of lunch according to government regulations on investment conditions and activities in the field of education;

c) They shall be provided electricity and water subsidies for organizing lunch at school with a standard of 7.5 kWh/month/student and 1.5 m³ water/month/student according to the price stipulated locally and shall not exceed nine months per school year. In places without conditions to provide electricity and water services or experiencing power outages, schools may use the funds to purchase or rent generators and clean water to serve lunch for students.

Clause 3. Depending on local conditions, educational institutions with branch schools may receive financial support for organizing lunch for branch schools as stipulated in Clause 2 of this Article.

Article 5. Procedure for reviewing eligible recipients of the policy

1. At the beginning of each school year, educational institutions widely disseminate information about the support policy stipulated in this Decree. In cases where students voluntarily choose not to benefit from the policy, their parents or guardians shall be responsible for informing the school.

2. Within three working days from the date of wide dissemination of the policy by the educational institution, the principal of the educational institution shall establish, approve, and publicly announce the list of students benefiting from the policy according to Model No. 01 prescribed in the Appendix attached to this Decree at the educational institution. The minimum public announcement period shall be three working days.

3. In cases where there is an increase or decrease in the number of students benefiting from the policy during the school year, the educational institution shall prepare a list according to Model No. 01 prescribed in the Appendix attached to this Decree and follow the procedure for reviewing eligible recipients of the policy as stipulated herein.

Article 6. Procedure for organizing the distribution of rice to students

1. Developing a plan to support rice

Annually, the People's Committee of the province shall develop a plan on the need for supporting rice for students in the province with the following contents:

a) Aggregate the number of students supported with rice according to each category and each school;

b) Aggregate the quantity of rice needed to be supported (for the entire school year);

c) The time expected to receive rice during the school year must clearly state the date and month of receiving rice (according to the number of rice reception periods per semester of the school year).

2. The People's Committee of the province shall aggregate the need for supporting rice for students and submit it to the Ministry of Finance before July 15th each year.

3. Based on the reports of the People's Committees of the provinces and cities, the Minister of Finance shall issue a Decision on the export of rice to support students in accordance with the regulations; the issuance of the Decision on supporting rice shall be completed before August 15th each year.

4. Method of transportation and delivery

National reserve units organize the transportation of national reserve rice to support students and deliver it to the rice receiving unit of the province, city at the center of administrative units at the commune level (commune, ward, special zone directly under the province) of the provinces, cities receiving support. The People's Committee of the province assigns one receiving unit to handle the national reserve rice support for students in the province, city. The provincial, city rice receiving unit has the responsibility to organize the receipt of rice on the transportation means of the delivering party at the center of administrative units at the commune level (commune, ward, special zone directly under the province) of the provinces, cities; guide and direct educational institutions subordinate to the provincial, city People's Committee to organize the transportation of rice back to the educational institutions to organize midday meals for the supported recipients.

5. Time of delivery of rice: National reserve units organize the delivery of rice according to the request of the provincial People's Committee a maximum of two times per semester (four times per school year), the first time before September 1st each year.

6. Management of the export and use of rice support for students

a) The Ministry of Finance is responsible for organizing the implementation of the export of national reserve rice to support students according to the time specified in Clause 5 of this Article;

b) The People's Committee of the province directs and guides the receipt, distribution, and use of national reserve rice to support students in the locality. The Chairman of the People's Committee of the province is responsible under the law for the management, distribution, and use of rice support for students in the locality;

c) Periodically at the end of the school year, the People's Committee of the province sends the results of the receipt, use, and distribution of rice for students to the Ministry of Finance and the Ministry of Education and Training for consolidation and reporting to the Prime Minister.

7. Regarding the handling of national reserve rice that has been exported

a) In cases where the locality actually receives a lower quantity of rice than the Decision of the Minister of Finance has issued, the national reserve unit shall implement the export according to actual needs;

b) In cases where the locality has a higher need for rice support during the school year than the Decision of the Minister of Finance has issued, the Chairman of the People's Committee of the province shall review and issue a written request for additional rice export to the Ministry of Finance before December 31st each year. The Ministry of Finance shall implement the additional export of rice to support students within the scope of the school year, without exporting additional rice when the school year has ended.

8. Regarding the quality of exported rice and the management of the quality of national reserve rice exports

a) The quality of national reserve rice exports must meet the standards for national reserve rice warehouse release as stipulated in the national reserve rice standard issued by the Minister of Finance;

b) During the process of delivery and receipt of rice, both parties (national reserve unit delivering rice and the unit assigned the task of receiving rice) shall establish a delivery and receipt record; organize sampling of rice (with confirmation from all parties), agree on sealing the rice sample, and retain it at the delivering and receiving sides; the rice sample must be carefully preserved for comparison (if necessary) in case of any complaints about quality;

c) Educational institutions directly receiving rice support have the responsibility to safely manage the quantity and quality of the received rice; bear full responsibility for any management and preservation issues leading to rice damage, reduced quality, or insufficient quantity of rice received.

Chapter III

SOURCE OF FUNDS AND ESTABLISHMENT, ALLOCATION, MANAGEMENT, AND SETTLEMENT OF FUNDS FOR IMPLEMENTING THE POLICY

Article 7. Sources of funds for implementing policies

1. The funds for implementing the policies stipulated in this Decree include:

a) State budget funds guaranteed according to the current budget management hierarchy; central budget support for local budgets to implement the meal subsidy policy specified in point a, Clause 1 and Clause 2, Article 3, and meal service expenses specified in point a, Clause 2, Article 4, based on the principle of targeted support from the central budget to local budgets for implementing social welfare policies issued by the central authority, which is decided by the competent authority for each period.

b) Socialized education capital and other legally raised funds (if any) to provide additional support for full and nutritionally adequate midday meals as prescribed.

2. The rice support for implementing the policy is sourced from the national reserve. Transportation costs for rice from the national reserve warehouse to the administrative center of the commune-level unit (commune, ward, special zone) are allocated from the national reserve fund. Transportation costs for rice from the administrative center of the commune-level unit to educational institutions (direct users of rice) are arranged within the annual regular expenditure budget of the locality according to the current budget management hierarchy.

Article 8. Procedures for preparing budgets, allocating, managing, and settling accounts for funds

1. Preparing budgets

a) Annually, at the time of preparing the state budget, educational institutions base on the number of elementary school students and junior high school students benefiting from the policy to build the budget estimate for lunch support funds and funds supporting educational institutions (excluding rice support);

b) Before July 10th each year, educational institutions under the management of the commune send the budget estimate report according to Form No. 03.1 to the People's Committee of the commune for consolidation according to Form No. 03.2 to be sent to the financial agency at the same level as the basis for determining and allocating the budget for the planning year;

c) Before July 10th each year, educational institutions under the management of the province send the budget estimate report according to Form No. 03.1 to the Department of Education and Training for consolidation according to Form No. 03.2 to be sent to the financial agency at the same level as the basis for determining and allocating the budget for the planning year.

2. Allocating budgets

a) The People's Committee of the commune submits to the People's Council at the same level to decide on the allocation of funds for implementing the policy in the budget for educational and vocational training expenditures at the local level as prescribed;

b) The People's Committee of the province submits to the People's Council at the same level to decide on the allocation of funds for implementing the policy in the budget for educational and vocational training expenditures at the local level as prescribed.

3. Managing and settling accounts for funds

a) Educational institutions entrusted with funds for implementing the policy of supporting midday meals for elementary and junior high school students studying in border communes have the responsibility to manage and use the funds for their intended purpose in accordance with the provisions of the law;

b) The settlement figures for funds spent on the policy of supporting midday meals for elementary and junior high school students studying in border communes are consolidated in the annual settlement report of the unit's state budget expenditures in accordance with the current provisions of the State Budget Law, guiding documents of the Law, and the current State Budget Manual;

c) The funds for supporting midday meals for elementary and junior high school students studying in border communes specified in Clause 1 and Clause 2, Article 3 of this Decree are implemented once a year during the month of December of the previous planning year and adjusted and supplemented during the year if there are changes according to the regulations;

d) The procedures for preparing budgets, allocating, managing, using, and settling accounts for funds are carried out in accordance with the current provisions of the State Budget Law, Accounting Law, Public Investment Law, and current guiding documents.

Chapter IV

IMPLEMENTING PROVISIONS

Article 9. Implementation Organization

1. Ministry of Education and Training

a) Take the lead and coordinate with relevant ministries and sectors to direct localities to implement the contents prescribed in this Decree;

b) Organize and direct inspections on the implementation of policies stipulated in this Decree. Implement the reporting system of state management agencies as prescribed by the Government.

2. Ministry of Finance

a) Ensure the state budget sources for implementing the policy prescribed in this Decree according to the current regulations on the tiered management of the state budget;

b) Provide national food reserves to support students based on the proposals of border provinces and cities, ensuring it is appropriate to the time and changes in the number of students benefiting from the policy during each semester of the school year; report to the Prime Minister on the results of issuing national food reserves as prescribed;

c) Implement the reporting system of administrative state agencies as prescribed by the Government;

d) Coordinate with the Ministry of Education and Training and relevant ministries and sectors to inspect the use of funds for building material infrastructure for educational facilities benefiting from the policy prescribed in this Decree.

3. Ministry of Ethnic Affairs and Religion

Coordinate with the Ministry of Education and Training and relevant ministries, sectors, and localities to direct and inspect the implementation of policies prescribed in this Decree.

4. Provincial People's Councils, People's Committees

a) Provincial People's Councils

Ensure funding for implementing the policy as prescribed in this Decree. The level of support prescribed in this Decree is the minimum level; provincial People's Councils may decide to supplement additional support policies for elementary and junior high school students within their jurisdiction based on their budget balancing capacity.

b) Provincial People's Committees

Direct and guide the organization to implement policies as prescribed in this Decree, including guiding the use of funds for student meal services in accordance with actual conditions and beneficiaries.

Prepare annual budget estimates, report to the provincial People's Council to decide on measures to ensure financial resource balance for implementing the policy at the local level; organize inspections and audits of the budget execution and settlement process of subordinate budget units in accordance with the State Budget Law, Public Investment Law, and current guiding documents.

Organize the preparation, submission to the competent authority, and allocation to ensure funding for implementing the policy as prescribed in this Decree.

Inspect the implementation of the policy, promptly identify and strictly handle organizations and individuals violating the implementation of this Decree.

Implement the reporting system of administrative state agencies as prescribed by the Government.

5. Commune People's Councils, People's Committees

a) Commune People's Councils

Ensure funding for implementing the policy as prescribed in this Decree.

b) Commune People's Committees

Direct and guide the organization to implement policies as prescribed in this Decree within their jurisdiction.

Prepare annual budget estimates, report to the commune People's Council to decide on measures to ensure financial resource balance for implementing the policy within their jurisdiction; organize inspections and audits of the budget execution and settlement process of subordinate budget units in accordance with the State Budget Law, Public Investment Law, and current guiding documents.

Organize the preparation, submission to the competent authority, and allocation to ensure funding for implementing the policy as prescribed in this Decree.

Inspect the implementation of the policy, promptly identify and strictly handle organizations and individuals violating the implementation of this Decree.

Implement the reporting system of administrative state agencies as prescribed by the Government.

6. Educational institutions with students benefiting from the policy

a) Be responsible for establishing and approving lists of students benefiting from the policy, managing and settling accounts for policy implementation funding as prescribed;

b) Implement the policy ensuring compliance with standards, quotas, nutrition, and food safety regulations.

Article 10. Effective Date

1. This Decree takes effect from the date of issuance.

2. Border communes in this Decree apply to areas as prescribed by the Government.

3. Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairmen of provincial and centrally-administered city People's Committees, related organizations, and individuals are responsible for enforcing this Decree.

 

 

ANNEX

(Attached to Decree No. 339/2025/NĐ-CP dated December 25, 2025 of the Government)

 

Form No. 01

LIST OF STUDENTS BENEFITING FROM LUNCH SUPPORT POLICY
SCHOOL YEAR... ACCORDING TO DECREE NO. ...

(Applicable to educational institutions, branch schools with students benefiting from the policy)

 

 

Form No. 02
(Applicable to provincial People's Committees, commune People's Committees)

 

Pursuant to …;

Regarding ... (2)...

AUTHORITY TO ISSUE ...........(3)...........

Pursuant to Decree No. .../2025/NĐ-CP dated ... month ... year 2025 of the Government prescribing lunch support policies for elementary and junior high school students in border land communes;

Pursuant to... (4)...

At the proposal of...

DECISION:

Article 1....(5)...

- Prime Minister;...This Decision shall take effect from the date...

Article ...

 

 

Note:

(1) Name of the competent authority issuing the decision.

(2) Clearly state the summary of the decision.

(3) Position of the head of the issuing authority.

(4) Other bases (if any) for issuing the decision.

(5) Clearly state the content of the decision.

(6) Abbreviation of the drafting unit and number of copies to be filed (if necessary).

(7) Typist's signature, copy number, and number of copies to be distributed (if necessary).

 

Model No. 03.1

PROPOSED BUDGET FOR GRANTING SUBSIDIES FOR LUNCH SUPPORT FOR PRIMARY SCHOOL STUDENTS, LOWER SECONDARY SCHOOL STUDENTS AND EDUCATIONAL INSTITUTIONS
FOR THE YEAR... PURSUANT TO DECREE NO.....
Number of students receiving lunch support
(Applicable to educational institutions, branch schools with students benefiting from the policy)

 

 

Model No. 03.2

(Applicable to Department…/Department of Education and Training)

Name of educational institution