Guide · Legality

Is an EOR legal in Vietnam?

The two lawful routes behind every EOR arrangement in Vietnam, what each one requires, and the documents that prove it.

Updated 22 October 2026 · General information, not legal or tax advice

Short answer

Is an employer of record legal in Vietnam?

Yes. An employer of record is legal in Vietnam, although no Vietnamese law uses the term and there is no such thing as an “EOR licence”. A lawful EOR rests on one of two existing mechanisms. The first is licensed labour sub-leasing (cho thuê lại lao động) under Articles 52–58 of the Labour Code 2019 and Decree 145/2020/ND-CP, which needs a licence, a deposit of ₫2,000,000,000 and is limited to listed jobs and a maximum assignment term. The second is direct employment: a Vietnamese company employs the worker on an ordinary labour contract and provides services to the client under a business-to-business agreement. Nhân Kiệt (business registration 0308022768) holds labour leasing licence 029/LĐTBXH-GP and uses whichever route fits each role, named in writing in your quote.

Two routes

The two legal routes, compared.

Legal bases for an EOR arrangement in Vietnam
	Labour sub-leasing	Direct employment + service agreement
Legal basis	Labour Code 2019, Articles 52–58; Decree 145/2020/ND-CP	Labour Code 2019 (ordinary labour contract); civil and commercial law for the service agreement
Licence needed	Labour leasing licence and a ₫2,000,000,000 deposit	Registered Vietnamese company with the right business lines
Which jobs	Only jobs on the list in Decree 145/2020/ND-CP	Any lawful job
Assignment term	Up to 12 months per assignment	Follows the labour contract
Who directs the work	The client, as the receiving party	The client, under the service agreement
Legal employer	The licensed leasing company	The Vietnamese employing company

What is not legal

Arrangements that do not hold up.

Paying a person in Vietnam as an overseas “contractor” while directing their work. Article 13 of the Labour Code treats that as employment, whatever the contract says.
A foreign company employing directly without a Vietnamese entity. Only a company registered in Vietnam can sign a Vietnamese labour contract and register insurance.
Sub-leasing without a licence, or for an unlisted job. Both are labour violations for the leasing company and the receiving client.
A foreign employee working without a permit or a recorded exemption. Work permits are tied to a registered Vietnamese employer.

How to check

Documents that show an EOR is legal.

The employing company's name and business registration number, which you can look up on the National Business Registration Portal.
For sub-leasing, the labour leasing licence number and the name of the licensed company.
A sample labour contract showing that company as the employer.
Monthly social-insurance and quarterly tax filings in that company's name for your employees.

Sources: Labour Code 2019 (Law 45/2019/QH14), Articles 13 and 52–58; Decree 145/2020/ND-CP.

Questions

EOR legality in Vietnam: frequently asked questions

Is there an EOR licence in Vietnam?

No. An EOR is lawful because it uses an existing mechanism: licensed labour sub-leasing, or direct employment by a Vietnamese company with a service agreement to the client.

Can a foreign company employ people in Vietnam without an entity?

Not directly. It needs either its own Vietnamese company or an EOR that employs the people on its behalf.

What licence does Nhân Kiệt hold?

Labour leasing licence 029/LĐTBXH-GP. The company is Công ty TNHH Cung Ứng Nhân Lực Nhân Kiệt, business registration 0308022768, employing people in Vietnam since 2009.

Is labour leasing allowed for every job?

No. Only jobs on the list in Decree 145/2020/ND-CP, for up to 12 months per assignment. Other roles use direct employment with a service agreement.

Hiring in Vietnam? We handle all of this as your employer.

Nhân Kiệt employs your team, runs payroll, insurance, tax and work permits. Fee: US$99–199 per employee a month, plus VAT.

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