For one the connector. Assuming it's a non-USB headset, Headphones with a microphone built in can have a single TRRS Jack (Tip, Ring, Ring, Sleeve), such as a pair of iPhone Earbuds, or a pair of jacks. One being the typical 3.5mm TRS jack (Tip, Ring, Sleeve) and the other being a 3.5mm TS jack (Tip, Sleeve) to connect the microphone.
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The ones with a microphone input, let you plug in a microphone :-)
The ones without are for listening to music, videos etc. Single direction. You listen, you don't talk. The ones with a microphone are for all cases where you need to listen AND talk. Dual way communication. You can use them to make phone calls, for multi-player games. Of course, you can use the ones with a microphone to ONLY listen, but as a rule of thumb the sound quality is better on the microphone-less (given the same budget)