The economic theory and practice prove that, as regards to employee payroll payment, companies use a wide terminology, including such terms as: rewards, compensations, retributions, remuneration, salary, stimulants etc. Salary is the fundamental element of economy operation mechanism, the main material stimulation lever of employees aiming at increasing production, productivity, quality of economic goods, reducing specific consumptions, accomplishing innovations, inventions etc.  The aim of this paper consists in the organization of staff settlement accounting and the analysis of wage fund use efficiency.