This study explores whether the gender wage gap exists after controlling for social-economic-status (SES) variables, using Manpower Utilization Survey data from 2011 to 2018. After controlling for comprehensive SES variables, including education, major, marital status, job status, and demographic variables, the empirical results suggest that the gender wage gap still exist, though the magnitude in the gap is shrinking. However, the result may have measurement error problem, because that subject may not report their real monthly wage.