In the February issue of Informed Counsel, we discussed labor outsourcing, a new form of labor supply for Vietnam, introduced by the new Labor Code. While labor outsourcing did exist in practice in Vietnam before the new Labor Code came into force on May 1, 2013, it had been technically illegal until legislation relating to it was introduced.On May 22, 2013, the Vietnamese Government issued Decree No. 55/2013/ND-CP detailing the new Labor Code’s provisions on labor outsourcing. The key points of Decree 55, which took effect on July 15, 2013, are discussed below.