This paper examines the impact of corruption on employers' efficiency in Vietnamese firms. The Generalized Least Square (GLS) estimation method was used for data sets surveyed for Vietnamese firms in 63 localities. The research results show that the unofficial costs in the industry and the total informal costs accounting for 10% or more of revenue will negatively affect the labor efficiency of these enterprises. For costs related to administrative procedures, businesses accept to pay these fees in order to save waiting time and it contributes to increase the efficiency of employers in businesses. In addition to the corruption factor, the study also shows that the number of employees, the location of operation, the average value of fixed assets per employee and the return on equity also affect the efficiency of use. employees in Vietnamese enterprises.