This article has analyzed our country’s current salary distribution，based on three aspects，that is，the wage and income distribution situation，the need to deal with several relationships，and wage distribution prospect.In 2013，faced with the difficult world economic recovery，downward pressure on the domestic economy，the multiple contradictions of a complex situation，the reform of the wage and income distribution system made positive progress in our country. The average wage maintained a rapid growth，the minimum wage increased steadily，and collective wage negotiations constantly promoted. Furthermore，wage distribution relationship between regions，industries，or different groups gradually improved. Meanwhile，the wage guidelines，wage levels guidance and other government macro-control system got further improved.These measures effectively take an important step in solving the problems that people most concerned about，and the most direct and practical interests，and in forming a reasonable and orderly pattern of income distribution. But it must be noted that in the field of wage income distribution，there are still some important problems to be solved.To this end，wage and income distribution should handle all relationships. To deepen the reform in accordance with the general requirements，and further deepen the reform of income distribution system of wages，establish wage determination and normal growth mechanism，reasonable adjustments to the distribution structure，effectively rationalize it，to accelerate the pace of wage legislation，regulate income distribution，improve the public service system，and form a reasonable and orderly pattern of income distribution of wages.