The article examines the theoretical aspects of the analysis of the motivation of IT workers. Basic and modern theories of personnel motivation, material and non-material types of remuneration of IT specialists are considered. It has been established that in modern conditions the motivation of IT personnel is a complex process, which is quite important for the effective use of employees of IT enterprises. It has been proven that the way to the development of the enterprise and increasing its attractiveness on the labor market is the actualization of the methods of personnel motivation available at enterprises. The advantages and disadvantages of working in the IT sphere are determined. It has been established that the evolution of development is characterized by managerial activities that lead to the transformation of an economic person into a social person, and the systemic changes occurring in society and the economy force the introduction of new conceptual approaches to the policy of stimulation. It has been proven that changes in the nature and content of work, caused by the complete automation of production, the spread of humanistic tendencies in all spheres of social life, are reflected in the emergence and formation of new incentives. It has been found that the modern personnel stimulation policy, taking into account the special role of the personnel of enterprises in the field of information technologies, as the main intellectual resource in corporate activity, must meet the system principles and requirements of modernity. The article examines the latest theoretical and analytical studies, which testify to the need for additional study and constant updating of the chosen topic. The motivation of employees in the IT sphere, as well as the motivation of employees in other spheres of professional activity, is quite important for the effective functioning of the enterprise. Currently, no universal method of motivation has been found, therefore, the study of the motivation of IT specialists in modern conditions is important and relevant

В статті досліджено теоретичні аспекти аналізу мотивації працівників ІТ-сфери. Розглянуто базові та сучасні теорії мотивації персоналу, матеріальні та нематеріальні види винагороди ІТ-фахівців. Встановлено, що в сучасних умовах мотивація персоналу є складним процесом, який є досить важливим для ефективної роботи працівників ІТ-підприємств. Доведено, що шляхом до розвитку підприємства та підвищення його привабливості на ринку праці є актуалізація наявних застосованих на підприємствах методів мотивації персоналу