On May 26, 2025, the Ministry of Finance issued Circular No. 28/2025/TT-BTC guiding the level of expenditure to organize the implementation of emulation and commendation work as prescribed at Point a, Clause 1, Article 52 of Decree No. 98/2023/ND-CP of the Government. This Circular concretizes the spending contents and expenditures related to the consideration of the award of emulation titles, forms of commendation, use of emulation funds and commendation, ensuring consistency and in accordance with the budget balance capacity.
One of the notable contents in the Circular is the regulation on the level of salary payment for meetings to consider emulation titles and forms of commendation of the Councils according to the Law on Emulation and Commendation 2022 and Decree No. 98/2023/ND-CP. The maximum expenditure is as follows: Meeting chairing is spent 1,000,000 VND/person/session; Council members are spent 500,000 VND/person/session; Council meeting attendants are spent 300,000 VND/person/session.
This is the maximum level, the decision of specific spending levels under the authority of the heads of agencies, central units and provincial People's Councils (or local -decentralized agencies), on the basis of the assigned budget estimates and local balance.
Regarding the principle of using emulation and reward funds, Circular 28/2025/TT-BTC stipulates that this fund is used to spend on activities to reward achievements in building and defending the Fatherland, printing, making commendation gifts, souvenirs for individuals, collectives, and households. Notably, units are allowed to allocate a maximum of 20% of the total fund to serve the work of launching, deploying, and propagating emulation movements, summarizing, reviewing, inspecting, holding meetings to consider and reward, and organizing the implementation of legal regulations on emulation and reward.
The Circular also stipulates in detail the budget for organizing activities to consider awarding State honorary titles, "Ho Chi Minh Award", "State Award". These expenses are accounted for independently for each period of organization.
The funding source for printing and purchasing commendation items is guaranteed by the Ministry of Home Affairs, used from the annual state budget, to serve the forms of high-level commendation decided by the President, the Government and the Prime Minister.
The Circular also clearly states that individuals and groups at home and abroad who are commended not only receive titles and gifts, but can also receive souvenirs of equivalent value. In the case of a political organization or a socio-political organization at the provincial level, the bonus level accompanied by a certificate of merit will be decided by the central agency of these organizations, but must be commensurate with the current regulations in Decree 98/2023/ND-CP.
