NEW REGULATIONS ON LABOUR SUBLEASING UNDER RESOLUTION NO.66.18/NQ-CP

Administrative procedures that labor subleasing enterprises are no longer required to carry out from July 1, 2026

Pursuant to Section C.I of Appendix I.4 issued together with Resolution 66, as of July 1, 2026, enterprises operating in the labor subleasing business are no longer required to carry out the following administrative procedures:

Issuance of a labor subleasing operation license;
Extension of a labor subleasing operation license;
Re-issuance of a labor subleasing operation license;
Revocation of a labor subleasing operation license;
Supplementary payment of the deposit.

Principles governing labor subleasing activities

From July 1, 2026, labor subleasing activities shall be carried out in accordance with the principles set out in Section C.II of Appendix I.4 issued together with Resolution 66, as follows:

The lessee (the party leasing the labor) is not permitted to transfer the leased employee to another employer; nor is it permitted to use leased employees supplied by an enterprise that is not a licensed labor subleasing enterprise.

New regulations on the management and use of deposit funds

Although the licensing procedure is no longer required, enterprises must still fully comply with the regulations on deposit funds as guided in Appendix I.4 of Resolution No. 66, specifically:

Deposit level and purpose of use (Article 15, Decree No. 145/2020/ND-CP): The regulations on enterprises’ deposit obligations and purposes shall be implemented in accordance with the guidance in Section C.V of Resolution 66;
Management of deposit funds (Article 17, Decree No. 145/2020/ND-CP): To be implemented in accordance with the guidance in Section C.VI of Resolution 66;
Withdrawal of deposit funds (Article 18, Decree No. 145/2020/ND-CP): The order, procedures, and dossier for requesting approval to withdraw deposit funds shall be implemented in accordance with the guidance in Section C.VII of Resolution 66;
Deduction of deposit funds (Article 19, Decree No. 145/2020/ND-CP): The process by which state authorities intervene to deduct deposit funds in order to settle employees’ rights and interests when an enterprise fails to fulfill its obligations toward employees shall be implemented in accordance with the guidance in Section C.VIII of Resolution 66.

Procedures for notification of commencement and termination of operations

As the licensing and revocation procedures no longer apply, enterprises are responsible for notifying the state management authority before commencing, or upon terminating, labor subleasing activities.

Under Sections C.IX and C.X of Appendix I.4 issued together with Resolution 66, enterprises’ notification obligations are implemented as follows:

Method of submitting notification: Enterprises shall submit written notifications through three (3) methods: (i) the online system, (ii) postal service, or (iii) direct submission to the Department of Home Affairs address: No. 62 Tran Quoc Toan, Cua Nam Ward, Hanoi City.
Content of the notification shall include the following information:

For enterprises operating in labor subleasing: Enterprise name; Enterprise code; Bank receiving the deposit; Address of the bank receiving the deposit; Deposit contract number; Date of commencement of labor subleasing activities. Where any of the above information changes, an updated notification must be submitted.

For enterprises terminating labor subleasing activities: Enterprise name; Enterprise code; number of labor subleasing contracts currently being performed, number of leased employees currently performing under labor subleasing contracts; date of termination of labor subleasing activities.

Enterprises holding a labor subleasing operation license that remains valid after July 1, 2026 are not required to submit a notification of labor subleasing activities.

Legal responsibilities of labor subleasing enterprises

Under Section C.XI of Appendix I.4 issued together with Resolution 66, enterprises operating in the field of labor subleasing must fulfill the following obligations:

Compliance with the quarterly periodic reporting regime:

Reporting deadline: Before the 5th day of the first month of the following quarter.
Receiving authority: The Department of Home Affairs of the locality where the enterprise’s head office is located and where the enterprise carries out subleasing activities.

Applicable form: Only Form No. 03 issued together with Appendix I.4 of Resolution 66 shall be used to summarize operational status.

Responsibilities upon termination of operations:

Processing deadline: Within 15 working days from the date of official termination of labor subleasing activities.

Mandatory obligation: The enterprise must liquidate all labor subleasing contracts currently being performed, and settle the lawful rights and interests of leased employees and lessees in accordance with the law.

Responsibility to report incidents: Promptly report in writing to the competent local state authority upon the occurrence of any incident related to labor subleasing activities.
Full compliance with the obligations of labor subleasing enterprises as prescribed in Article 56 of the Labor Code No. 45/2019/QH14 and Resolution 66.