Joint Circular No. 824/TTLB stipulates certain sponsorship and subsidy regimes in physical education and sports activities.

Joint Circular No. 824/TTLB stipulates principles and sponsorship and subsidy regimes in physical education and sports activities, applicable to physical education and sports boards at all levels, financial agencies, the General Federation of Labor Unions, and relevant sectors. The objective is to increase revenue to reduce state budget expenditures and promote physical education and sports movements.

Document No.824/TTLB
Document typeJoint Circular
Issuing authorityMinistry of Culture, Sports and Tourism
Signed byTrịnh Văn Bính Cơ Quan Ban Hành Uỷ Ban Thể Dục Thể Thao Chức Danh Đang Cập Nhật Người Ký -- — Thứ trưởng
Updated02/07/2026
SectorFinance
FieldPhysical TrainingSports
Issued date20/08/1962
Effective date20/08/1962
Expiry date—
StatusIn effect
✦ Smart summary

Joint Circular No. 824/TTLB stipulates principles and sponsorship and subsidy regimes in physical education and sports activities, applicable to physical education and sports boards at all levels, financial agencies, the General Federation of Labor Unions, and relevant sectors. The objective is to increase revenue to reduce state budget expenditures and promote physical education and sports movements.

Scope of application

Physical Education and Sports Boards of provinces, cities, regions; Departments, Bureaus of Finance; Vietnam General Federation of Labor Unions; Sectors organizing physical education and sports activities.

Key points

  • All competitions and performances must generate income for expenses, but under current circumstances, some events have not yet generated income or due to the need to serve the movement, they do not generate income, thus specific measures should be decided upon.
  • Football matches organized by the Sports and Physical Culture Committee will allocate 60% of the collected funds to the State, while the remaining 40% will be used to subsidize participating teams.
  • Physical Education and Sports Boards at provincial and municipal levels organize competitions and performances based on the income generated. In cases where the income is insufficient, the Physical Education and Sports Board will request support from local financial authorities.
  • Athletes and coaches are entitled to a daily subsistence allowance ranging from 0đ70 to 3đ50 depending on the sport and mission.
  • Sponsorship regime for primary Physical Education and Sports schools: teachers and students are subsidized with a monthly allowance of 6đ00, while food expenses are covered by the dispatching agency or the school.

🌐 Social impact of this document

  • Positive impact is the enhanced development of physical education and sports movements and reduced burden on the state budget.
  • Negative impact is the limited management of costs and revenues, affecting the quality of athlete subsidies.

❓ Frequently asked questions

What percentage of the revenue from football matches organized by the Sports and Physical Culture Committee is allocated to the State?

60% of the revenue from football matches will be allocated to the State.

Under what circumstances does the Physical Education and Sports Board have the authority to decide on the sponsorship level for athletes and coaches?

The Physical Education and Sports Board has the authority to decide on the sponsorship level for athletes and coaches when organizing competitions and performances managed by the Sports and Physical Culture Committee.

How much sponsorship do students at primary Physical Education and Sports schools receive each month?

Students at primary Physical Education and Sports schools receive a monthly sponsorship of 6đ00.

In what situations do athletes not have to pay a minimum food allowance?

Mass athletes without salaries participating in international competitions will be sponsored with a minimum food allowance.

What sponsorship and subsidy levels apply to performances and competitions organized by the General Federation of Labor Unions?

The sponsorship and subsidy levels for training, performances, and competitions organized by the General Federation of Labor Unions should be lower or at most equal to the general level set by the Sports and Physical Culture Committee.

Full text

JOINT CIRCULAR

Regulations on certain subsistence and supplementary allowances in physical education and sports activities

________________________

HEAD OF THE SPORTS COMMITTEE - MINISTER OF FINANCE

Respectfully submitted to:
Respectfully submitted to

- Ministers of various Ministries,
- Administrative Committees of provinces, cities, zones and regions of Vinh Linh
- Financial Departments and Sports Committees of provinces, cities, zones and regions of Vinh Linh,
- General Confederation of Labour of Vietnam

Based on the direction of the Standing Committee of the Council of Ministers to address this issue at the meeting on March 22, 1962 "... under current circumstances, the State will only resolve the issue of subsistence and supplementary allowances for athletes with high technical skills participating in training, competitions, and performances organized by the Sports Committee. For local and sectoral training and competitions, the main source of subsistence and supplementary allowances will be derived from income generated through physical education and sports activities to promote the movement..."

The physical education and sports movement in our country is being built and developed in the context of the first five-year plan's initial years, where we must concentrate all capabilities on socialist industrialization. On the other hand, within the cultural and social domain, not only physical education and sports but also all other activities require development to serve labor production. Physical education and sports are extensive mass activities, a duty and close personal interest of everyone. Therefore, under the current practical situation, the State can only provide subsistence and supplementary allowances to a minimal extent within a specific scope and target group. Beyond the limited capacity of the State, the broad movement's subsistence and supplementary allowances mainly rely on income and the contributions of the masses.

Based on the spirit of the inter-ministerial meeting between the Sports Committee, the Ministry of Interior, and the Ministry of Finance, which reached a consensus.

The Sports Committee and the Ministry of Finance issue a joint circular stipulating certain principles and regulations regarding subsistence and supplementary allowances for the following physical education and sports activities:

I. PRINCIPLES OF INCOME AND EXPENSES IN PHYSICAL EDUCATION AND SPORTS ACTIVITIES.

1. Generally, all sports competitions and performances must generate income to cover expenses. Measures should be taken to increase income to meet the growing costs of the movement and reduce the financial burden on the State budget.

However, under the current circumstances, if some events cannot generate income or do not generate income due to the needs of serving the movement, then: for central-level events, the Sports Committee shall consult with the Ministry of Finance to make a decision; for events organized by the General Confederation of Labour and sectors, the Sports Department shall report to the relevant Departments, the General Confederation of Labour, and agree with the Ministry of Finance to make a decision; for local events, the Sports Department shall consult with the local Finance Departments and report to the local Administrative Committee for a decision.

2. For competitions and performances organized by the Sports Committee or delegated to localities and sectors by the Sports Committee, the income and expenditure shall follow the principle of balancing income and expenses, with the State reviewing and disbursing any surplus.

Specifically, for football matches organized by the Sports Committee, after deducting the match expenses (such as travel and competition allowances for athletes, organization fees...), the remaining amount shall allocate 60% to the State, and 40% to subsidize participating teams for equipment and training allowances (for teams managed and fully subsidized by the State, their subsidy portion must be submitted to the State).

If it is an international football match, after deducting organizational expenses and team subsidies, the Sports Committee shall determine a minimum of 300 dong and a maximum of 500 dong per team for preparation and international competition equipment and allowances, with the remainder to be submitted to the State. The use of these subsidies must be strictly managed by the Sports Departments at all levels, purchasing and providing equipment and allowances according to general standards.

3. For competitions and performances organized independently by provincial, city, and zone Sports Departments, the expenses, subsistence, and supplementary allowances primarily depend on income. In cases where income is insufficient, the Sports Department shall prepare a budget proposal and request decisions on expenses and allowances from the Finance Departments and Administrative Committees.

Specifically, for football matches organized independently by the Sports Departments of Hanoi, Haiphong, and Nam Dinh, collecting ticket revenue, or authorized by the Sports Committee to collect ticket revenue in these three cities, 25% of total income shall be allocated for field rental, 40% for team participation subsidies (teams managed and fully subsidized by the State budget must submit their portion to the State budget), and the remaining 60% for match expenses, with additional funding provided if needed, and excess funds to be submitted to the local government budget.

4. Particularly for mountainous areas lacking the ability to organize and generate little income, income and expenditure management will follow comprehensive control methods. If income is generated, it shall be submitted, while expenses, equipment, and allowances will be proposed by the Sports Department with detailed budgets to the Finance Departments, reported to the Administrative Committee for review and decision.

5. For physical education and sports activities organized by trade unions, income and expenditure shall be regulated according to the General Confederation of Labour's charter within the general principles and standards.

Based on the above principles, the Sports Departments of provinces, cities, and regions, and the Finance Departments shall manage and supervise income and expenditure strictly according to the nature of each competition or performance.

II. SPECIFIC REGULATIONS.

1. Training and competition organized and managed by the Sports Committee.

a) Athletes and coaches operating aircraft and gliders shall receive a regular subsistence allowance of 2 dong per day. When directly engaged in training or coaching duties, they shall receive 3.5 dong per day. Specifically, they shall deduct a minimum daily food allowance of 0.7 dong from their salary, with an additional allowance of 1.3 dong or 2.8 dong.

b) Parachute athletes and coaches shall be entitled to a daily subsistence allowance of 200 when directly engaged in training or coaching parachute jumping from towers, and 2500 when performing parachute jumps from aircraft, with a self-deducted minimum food expense of 70 per day, and additional allowances of 130, 180, or 230.

c) Athletes of centralized teams shall receive a unified daily subsistence allowance of 200 during training (self-covering a minimum food expense of 70 per day, and receiving an additional 130 allowance). Coaches shall receive an additional 40 per day while on duty.

d) For performances or championship finals in the Northern region organized by the Sports Committee or delegated to local authorities, the following applies:

- The competition allowance is divided into two levels: the maximum level (Type A) is 240, and the minimum level (Type B) is 160 per day (excluding the minimum food expense). When participating in international competitions, an additional 100 per day will be provided for the necessary period as stipulated by the Sports Committee. Teams that have already received subsistence allowances during regular training will only receive the difference during competition days.

If the athlete is a member of the general public without a salary, they shall be covered for the entire minimum food expense. The classification of each sport to determine the allowance rate and duration for each match will be detailed by the Sports Committee.

- Travel expenses and accommodation fees will be covered according to current regulations.

- For service staff, if they are the chief referee of a particular sport, they shall receive the same allowance as the athletes of that sport. Assistant referees of Type A will receive 80 less than the chief referee, and assistant referees of Type B will receive 60 less than the chief referee. Other service staff will be paid 80 per match or session. If hired from the general public, payment will be made according to the prevailing daily wage rates.

The classification of referees and the determination of subsidies for all service staff during competitions will be detailed by the Sports Committee.

NOTE: For performances and competitions organized by the General Confederation of Trade Unions, the subsistence allowance for training, performance, and competition should be lower or at most equal to the standard set by the Sports Committee.

e) For sports teams traveling abroad for competitions or performances, they generally enjoy the benefits of category B officials traveling overseas. As for pocket money, it will be based on the category of the official.

f) Students of intermediate-level sports schools during summer vacation shall only receive a scholarship of 2200 per month.

2. Training and competition organized by the Physical Education and Sports Departments of provinces, cities, regions, and sectors.

Given the current situation where the development of the movement is uneven, the needs for training and competition vary, and physical education funds are limited, with varying revenue capabilities, there is currently no practical basis to establish uniform standards. Therefore, the coverage and allowances for training and competition organized by the Physical Education and Sports Departments of provinces, cities, regions, and sectors shall be based on the income and expenditure principles specified above, considering the training and competition requirements, and relying on the financial capability of their respective areas. They shall discuss with financial departments and propose to the administrative committee to determine the extent of coverage, equipment, and allowances within the following scopes:

a) Minimum equipment and allowance costs for trainers and athletes of each discipline during necessary training sessions organized by the Physical Education and Sports Departments of provinces, cities, and regions.

b) Costs for organizing matches and performances, including organizational fees, travel expenses, and allowances for athletes during matches and performances, not exceeding the central standards but sufficient to cover at least 60 per day of the athletes' energy expenditure.

c) Subsidies for teams invited by the locality and organized by the locality, which shall be negotiated based on the actual income, on the principle of cooperation and serving the common movement.

3. Coverage system for primary-level sports schools.

For teachers and students of primary-level sports schools, monthly allowances of 600 shall be covered. Food expenses shall be determined based on the average living standards of the locality, discussed between the Physical Education and Sports Department and the financial department, and reported to the administrative committee for examination and decision.

For students who are workers, civil servants, or members of craft cooperatives sent by their agencies, the Federation of Trade Unions, or cooperatives, the sending agency shall be responsible for paying their salaries, and the students must pay the school for food expenses according to regulations. The Physical Education and Sports Department shall only provide a monthly allowance of 600.

For students who are schoolchildren or members of agricultural cooperatives, a monthly allowance of 600 shall be covered. Food expenses shall be covered by the base unit, and if this is not possible, the Physical Education and Sports Department shall consult with the financial department and report to the administrative committee for assistance in covering all or part of the food expenses.

Equipment for training includes exercise tools, training clothes, and shoes for teachers and students. The consolidation and repair of school facilities and organizational fees of the school shall be based on needs and financial capabilities, with the Physical Education and Sports Department planning purchases at a minimum necessary level, adhering to the spirit of thrift and long-term management.

To meet the immediate needs of the movement based on current practical capabilities, the Ministry has initially established some specific systems above. During implementation, any issues encountered should be reported to the Ministry for research and resolution measures.

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