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Salary scheme, as an important component of human resource management, because it is not only material basis for the employees to work, but also the most important factor for employees to achieve their personal values, more and more enterprises, especially SMEs, pay much more attention to salary scheme. For SMEs, a set of scientific and reasonable salary management system is of great significance. However, the current salary system for SMEs, there still exists lack of fairness, determination of remuneration is not effectively linked with the job performance, the lack of adequate incentive pay system and other issues. All these problems restrict the development of SMEs.This paper, which based on the knowledge of enterprise management and integrated multi-disciplinary research methods, use literature method, descriptive research method and empirical study combined of theory methods. This paper design pay systems using a systematic, structured approach, rather than viewing salary scheme as wages, bonuses, benefits, stock isolatedly. This paper proposed the establishment of a scientific and rational pay system model,such as, variable pay system, broadband pay system and a combination of the two kinds of pay systems after summarizing the issues of current salary distribution of SMEs. Job analysis\evaluation and job classification ensure the operation of salary management system for SMEs. In order to ensure the pay management system could dynamically adapt to the changes of enterprise, this paper presents a job pay system, job management system, and other measures. At the same time, SMEs should focus on some important areas, such as the strategic positioning, market-led and so on. If there are obvious gaps between actual results and targets, SMEs could adjust their system to ensure the operation of salary management system under the principle of unified leadership principle, balance principle and so on.
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