This study aimed to quantitatively and qualitatively evaluate the motivation of the employees of Vietnamese Small and Medium Enterprises (SMEs). Also, the study presented here assess the effect of work motivation on job performance. A questionnaire survey of 500 employees was applied in 2020 regarding issues of relationship among factors of three levels in organization (organizational- level factor, group- level factor and individual -level factor), work motivation and job performance. The result shows that organizational and individual-level factor have a positive relationship with work motivation. Meanwhile, there is no evidence to support the effect of group-level factor on work motivation. Besides, the result shows a difference in motivation regarding chronological age and education.