本文的研究目的是在探討台灣勞動市場的薪資結構與薪資所得不均度的關連性。首先，利用職位給薪制、績效給薪制和經理人的薪資方程式，分析在特定薪資制度下，影響薪資所得水準的因素。其次，根據各個薪資方程式的迴歸估計結果，進行薪資所得不均度的靜態分解，藉以探討薪資結構的變遷對薪資所得不均度的影響。實證結果發現，無論是職位給薪制或績效給薪制，教育程度都是促成薪資所得不均的最大因子，其貢獻度又以在後者為高。代表工作特性的工作經驗與工時，同樣造成兩種薪資制度下薪資所得的分配不均，其中在職位給薪制的貢獻度較高。依此推論，當績效給薪制逐漸取代職位給薪制時，透過教育程度、工作經驗及工時的影響，可能會使薪資所得不均度擴大。另外，本文也證實，經理人績效的確是造成經理人薪資所得不均的主因。這表示當經理人薪資受績效影響的程度增加時，經理人薪資所得不均度會上升。綜括之，當薪資結構逐漸由職位給薪制轉變為績效給薪制時，經由個人特性和績效的差異，確實會使薪資所得差距擴大。 The purpose of this paper is to investigate the link between wage structure and wage inequality in Taiwan. First, we analyze the effect of the factors on wage level under the particular wage system by wage equation. Secondly, according to the result of the regression estimate of each wage equation, we carry on the decomposition of wage inequality, and examine the effect of change of wage structure on wage inequality. The empirical results indicate that education is the main factor of rising wage no matter in job-based pay or pay for performance, and the contribution of education is larger in pay for performance relative to job-based pay. Experience and hours worked which represent job characteristic, equally cause an increase in wage inequality, and the contribution of experience and hours worked is larger in job-based pay relative to pay for performance. We conclude that education, experience and hours worked may lead to an increase in wage inequality when wage structure transfer from job-based pay to pay for performance. We also demonstrate that manager’s performance is one of the key determinants of rising manager’s wage inequality. This implies that if the degree of the influences of performance on manger’s wage is increasing, mangers’ wage inequality is also increasing. To sum up, when wage structure transfers from pay for performance to job-based pay, the difference in personal characteristics and individual performance would increase wage inequality.