The management of human resources has become one of the strategies, talents development is the main policy of companies, Pay-structure incentive oriented is the method and signal for employment. Therefore, it is very important and necessary to strengthen research on theory and method about pay structure.The aim is established according to actual conditions in BT company and the importance of human resources management; then the composition of pay, design principle and tendency as well as ways of incentive and its function is briefly introduced and foundation for estimate is laid; the model of Pay-structure is built up and the target is distinguished with levels-analysis; finally, taking BT Co. as a real case, the theories are simulated. This Pay-system is the directing basis for development of human resources of BT company.
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