The study focused on analyzing the impacts of labor migration process on the structural change of the rural labor in Trieu Son District, Thanh Hoa province in Vietnam. With regard to the quantitative and qualitative methods, the study used the survey data from the research “The changes of rural labor composition under the impacts of current labor migration in 2018: A case study in Trieu Son District, Thanh Hoa province in Vietnam”. | Impacts of labor migration on structural change of rural labor in Trieu Son district of Thanh Hoa province in Vietnam Accounting 6 2020 317 326 Contents lists available at GrowingScience Accounting homepage ac Impacts of labor migration on structural change of rural labor in Trieu Son district of Thanh Hoa province in Vietnam Doan Van Truonga aThanh Hoa University of Culture Sports and Tourms Vietnam CHRONICLE ABSTRACT Article history The study focused on analyzing the impacts of labor migration process on the structural change of the Received November 28 2019 rural labor in Trieu Son District Thanh Hoa province in Vietnam. With regard to the quantitative and Received in revised format qualitative methods the study used the survey data from the research The changes of rural labor December 26 2019 composition under the impacts of current labor migration in 2018 A case study in Trieu Son District Accepted January 28 2020 Available online Thanh Hoa province in Vietnam . The results of logit regression analysis showed different factors February 2 2020 affecting the structural change of the rural labor including number of migrant workers migration time Keywords destination of migrants occupation living-condition number of dependent households in the Migration household. Labor migration Labor composition Rural area Thanh Hoa 2020 by the authors licensee Growing Science Canada 1. Introduction The history of the world and Vietnam saw several large-scale migrations including labor migration Truong 2014 . The industrialization and modernization process of Vietnam has further promoted the labor migration. Many householders have chosen labor migration as a livelihood strategy to improve income and find job Truong 2015 . The labor migration is directly related to structural change of labor since some labor workers can move to other industries in the destination such as service industry. As a result the change of labor force from agricultural .