Guide · Labour leasing
Labour leasing in Vietnam: the rules.
Cho thuê lại lao động is the licensed route under the Labour Code for placing a worker with a client company. What the licence requires and where its limits are.
Updated 22 October 2026 · General information, not legal or tax advice
Short answer
What is labour leasing in Vietnam?
Labour leasing (cho thuê lại lao động) in Vietnam is a licensed arrangement in which a company employs a worker and then assigns them to work for, and under the direction of, another company — the hirer — while staying the legal employer. It is governed by Articles 52 to 58 of the Labour Code 2019 and Decree 145/2020/ND-CP. Only a company holding a labour-leasing licence may do it, only for the jobs on the government’s permitted list, and for no more than 12 months per assignment. The leased worker must be paid no less than the hirer’s own employees doing the same work.
The licence
Who may lease labour.
A company must hold a labour-leasing licence issued by the labour authority before it leases any worker. To obtain it, the company lodges a deposit of ₫2,000,000,000 at a bank and its legal representative must meet the experience and clean-record conditions of Decree 145/2020/ND-CP. A licence is valid for up to 60 months and can be renewed.
Nhân Kiệt holds labour-leasing licence 029/LĐTBXH-GP and has employed staff in Vietnam since 2009.
The rules
Limits that apply to every leased worker.
| Rule | Position |
|---|---|
| Maximum leasing term | 12 months per assignment |
| Permitted jobs | Only the jobs listed in Decree 145/2020/ND-CP |
| Pay | No less than the hirer’s employees with the same qualifications doing the same work |
| Re-leasing | The hirer may not lease the worker on to another company |
| Prohibited uses | Replacing workers on strike or in a labour dispute; replacing people dismissed for restructuring |
| Licence deposit | ₫2,000,000,000 |
The leasing company and the hirer must sign a written leasing contract that states the workplace, the job, the term, the working hours and safety conditions, and each party’s obligations to the worker. The hirer must tell the worker the workplace rules and may not treat them less favourably than its own staff.
Sources: Labour Code 2019, Articles 52–58; Decree 145/2020/ND-CP (licensing, deposit and the list of permitted jobs).
Labour leasing and EOR
How labour leasing relates to an EOR.
An employer of record is a service, not a legal category. In Vietnam it is delivered through one of two routes: labour leasing, for roles on the permitted list and assignments within the 12-month term; or direct employment by the EOR under a service agreement with the client, for roles outside the list or longer engagements.
| Labour leasing | Direct employment by the EOR | |
|---|---|---|
| Licence needed | Labour-leasing licence | Ordinary business registration for the service |
| Which jobs | Listed jobs only | Any lawful job |
| Term | Up to 12 months per assignment | Follows the labour contract |
| Who directs the work | The hirer, by law | The client, under the service agreement |
When you ask Nhân Kiệt for a quote, we tell you which route applies to each role and name the employing company in writing.
Questions
Labour leasing in Vietnam: FAQ
How long can a worker be leased in Vietnam?
Up to 12 months per assignment under Article 53 of the Labour Code 2019.
Can any job be leased?
No. Only the jobs on the list in Decree 145/2020/ND-CP may be leased. Other roles have to be employed directly.
Who pays the leased worker?
The leasing company, as the legal employer, pays the salary, social insurance and tax. The hirer pays the leasing company under their contract.
What does a labour-leasing licence require?
A deposit of ₫2,000,000,000 and a legal representative who meets the conditions of Decree 145/2020/ND-CP. The licence lasts up to 60 months and can be renewed.
Is labour leasing the same as outsourcing?
No. In outsourcing the provider delivers a result and directs its own staff; in labour leasing the hirer directs the leased worker’s daily work.
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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