The article looks at the differences in wages between public, private, and State-Owned Enterprises (SOEs) sectors for men and women in Vietnam. They found that men in the public sector earn less than those in the private sector, while women in the public sector also earn less than their private sector counterparts. However, women working in SOEs earn more than those in the private sector. The wage differences are mainly due to the characteristics of the workers, with education being a significant factor. Additionally, the study shows that there are differences in how characteristics affect wages between men and women in different sectors.