No. Per Section 3.1.2 of the DBM Local Budget Circrular No. 148, dated December 23, 2022, as the SK Chairperson enjoys the same privileges of the regular Sangguniang Barangay members (including being entitled to a pro-rata honoraria), they shall no longer be entitled to receive any honorarium charged against the regular SK funds, except those funded by higher-level LGUs, subject to the limitation of Section 3.2 of the same local budget circular.

The 25% is the maximum percentage allowable for the allocation of honoraria, since Section 4 of Republic Act (R.A.) No. 11768, amending Section 16 (6) of R.A. No. 10742 states that "not more than twenty-five percent (25%)" of the Sangguniang Kabataan funds shall be allocated for personnel services. Thus, it is possible to allocate less than 25%.

The honorarium of the SK officials can be lodged under the Governance Center of Youth Participation.
And in creating the Annual Barangay Youth Investment Program, SKs must add an additional column in the budget portion to reflect Personnel Services (PS).

Yes. Per Section 3.1.8 of the DBM Local Budget Circular No. 148 dated December 23, 2022, the total honorarium to be included in the SK Annual Budget shall cover SK Officials, whether the SK position is filled or vacant.

 Yes. Since the Department of Budget and Management (DBM) released the guidelines implementing the grant of honorarium of SK Officials (DBM Local Budget Circular No. 148, s. of 2022), SKs may proceed with including honorarium in their plans and Annual Budget, under the Personnel Services.