COVID-19 has placed comprehensive impacts on all countries, including Vietnam. This study emphasized Vietnamese employees' average salary under COVID-19 and provided some solutions to enterprises and employees. The results showed that the second quarter of 2020 is the first time the average salary went down against the same period of last year in the recent five years. Significantly, the giant decrease in employees’ average monthly salary of some industries such as entertainment; hospitality and cuisine; transportation and warehousing; wholesaling and retailing, repairing of an automobile, motorbike and other engine vehicles. Regarding the economic sectors, the biggest drop in employees’ average monthly salary is seen in the FDI sector, next, the employees’ average salary of the non-state sector. In contrast, those of the state-owned sector is kept the most stable. The results also indicated that the better the qualification is, the less the salary went down.