The aim of this thesis was to explain the theoretical concepts of wages and the current situation in the Republic of Croatia. The wages for the majority is the most important motivating factor by which the employee decides to enter the employment relationship, and he hopes that he will be adequately rewarded for his work. The tasks of the paper are to provide the necessary definitions and explain the structure of the salary, contributions from salaries and the importance of taxes from salaries and surtaxes. The analysis of data for the period from 2014 to 2019 found that the amount of the minimum wage in Croatia increased in the period. The largest increase in the minimum wage was in 2019 by 9,02% compared to previous years. Due to the current market situation, it is important that the amount of the minimum wage continues to grow, as this could be of great importance for the Croatian economy in the coming years. Average salaries in Croatia are the highest in financial and insurance activities, information and communication, while the lowest average salaries are in administrative and support service activities, and construction. Both around the world and in Croatia, there are still differences in salaries between women and men. Average gross and net salaries by sex in the period from 2016 to 2018 observed. In the said 2018, men had a higher salary of 15,38% than women. The data still causes dissatisfaction among women today. The Republic of Croatia has a very low prescribed minimum wage compared to other countries, only a few countries have a lower prescribed minimum wage. Luxembourg is the country with the highest statutory minimum wage, while Albania has the lowest statutory wage.