It is considered the relationship between the efficiency of productivity and the participation of employees in the distribution of enterprise profits in the article. It is substantiated that employees’ participation in the distribution of net employer's income should be an integral part of the organization of personnel management processes. The income distribution for salary payment and the provision of social and welfare needs of workers creates conditions for preservation and restoration of their physical and mental health, increasing the duration of their life, and, accordingly, prolong their working life. Payment of labor, formed from part of the company's profit, will also stimulate the labor activity of the employee, increase his aspirations for labor productivity and production efficiency, which in its turn, is a direct interest of the owner of the means of production. It is proved that the construction of the domestic system of labor payment is necessary through: a) the participation of employees in the distribution of enterprise profits; b) strengthening the discipline of labor through the financial and immaterial incentives of the employee. The work defends the viewpoint that the participation of the labor collective in the distribution of profits of the employer should be subject to the requirement of strict adherence to labor discipline in the collective. Effectiveness of stimulating labor potential of employees should be formed on the basis of labor standards, using incentives to increase employee interest in achieving high employer performance, strengthening labor discipline and good attitude towards work. Rationing labor in this process is a key condition, because if the rules of labor are overrated, it will be impossible to increase labour results. In case of lack of labor standards, stimulation loses its predictive character, because it is unclear how to estimate the labor productivity (the norm is above the norm). In this case, the all incentive system will be reduced to a subjective solution of the issues by the employer, which in itself reduces the participation of the labor collective in the distribution of enterprise profits and the definition of specific socio-economic incentives for members of the labor collective.