This study examines the effect of cultural differences on the performance of human resource management (HRM) practices in the multinational corporations (MNCs) operating in Vietnam. It will explore how cultural differences lead to the management differences; the relationship between critical HRM practices and Vietnamese employees. The research sought to find the key to more effectively coordinate the relations between the labor and the capital, help the MNCs’ top management when managing their workforce in Vietnam in order to enhance the performance of human resource management.