In case you want to use wireless headphones, you can pair them via Bluetooth. To pair them, follow these steps:
1. In the VR Daydream dashboard, click 'Settings'
2. Click 'All settings'
3. Click 'Connected devices'
4. Click 'Bluetooth'
5. Click 'Pair new device'
6. Click on the chosen device from the list
7. Wait until it is paired