This study is designed to investigate the work ability and willingness to work of Vietnamese workers in Taiwan utilizing the Analytic Hierarchy Process (AHP). Primarily, the results of this study aims to aid the foreign labor sector in their management decision processes. AHP is an explorative analytical tool that analyzes intricacies of the Vietnamese laborer in terms of work ability and willingness to work. A total of 14 valid questionnaires were subjected to statistical analysis and the results are as followed: (1) Ability to work is largely influenced by "Work Environment & Organization" , followed by "Personal skills", "Personal qualities" and "Work design"; (2) Willingness to work is largely influenced by "Salary and Welfare", followed by "Personal mental state and Planning", "Work experience" and "Family and community support"; In the second level of Ability to Work, five most influential factors are: "Personal Health", "Problem solving Capacity", "The clarity of work", "Physical environment work"; In the second level of Willingness to Work, five most influential factors are: "Life Planning", "Support of a spouse", "The Preference level of Job categories" and "Life and Hostel Welfare". The results of this study aims to improve Vietnamese labor management policy and performance of foreign labors.