The world experience of development of the systems of payment is concentrated in theoretical works and legal documents as well as in the practice of application in the particular enterprises. For better understanding it’s necessary to analyze all these spheres. Theory is presented by recommendations and experts’ researches in the sphere of labor economy. For example looking through the works of American bureau of labor statistics experts D.Narlock, N.Saperston, E. Backly and the works of PhD of economical science E. Egorova, T. Kostenkova, T. Demchenko,E. Vetluzskikh and others we can define the following trends in the development of modern systems of labor payment. 1. The formation of link worker-enterprise 2. Flexibility 3. Formality 4. Stability 5. Humanism